Working groups

The core Poverty and Inequality Commission represents a broad range of experience and knowledge, however in order to provide robust advice it is sometimes necessary to bring in additional expertise. These groups will be formed to examine a particular issue or area of policy. Working Groups will be formed at the discretion of the Commission, and a lead Commissioner(s) will be appointed to oversee each project. Groups will be short-life and contribute to the work of the Commission.

This page contains information about recent working groups. Information about previous working groups can be found here.

Tax Working Group (2022-23)

This working group has concluded and you can read the Commission’s report on tax here.


As part of its work programme for 22/23, the Commission agreed to establish a working group to look in more detail at how devolved taxation can better address poverty and inequality in Scotland. It worked to provide recommendations on taxation to the wider Commission.

The group focussed its work around a series of questions:

  • To what extent are current arrangements for taxation in Scotland progressive?
  • How could existing taxes be made more progressive in order to reduce poverty and inequality?
  • What opportunities are there to raise additional revenue through existing or new taxation in order to reduce poverty and inequality?
  • How can the representation aspect of taxation be promoted and understood, as a way of reducing inequality?


The working group was chaired by Commissioners Shona Stephen and Alex Cobham. Bill Scott, Chair of the Commission was also a member of the group, and Commissioners were joined by Sasha Saben Callaghan and PM* from the Commission’s Experts by Experience Panel, Professor Mike Danson from Heriot-Watt University, and Joanne Walker of the Low Incomes Tax Reform Group.

*PM’s preference is to remain anonymous in publications in order to protect their privacy.

Meeting minutes

Minutes from the meetings of the tax working group are provided below in pdf format (other formats available on request to

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