The Independent Fiscal Commission for NI has today published its Final Report.
The report sets out 23 recommendations which provide a comprehensive framework for implementing enhanced fiscal devolution for Northern Ireland. The report sets out the risks and the rewards which devolution can bring, as well as considering some of the fiscal tools and approaches that can help manage those risks.
The Final Report provides the Commission's conclusions on the taxes considered most suitable for devolution in Northern Ireland, building on the shortlisting analysis performed in the Commission's Interim Report which had considered over 20 different UK taxes.