This assessment is part of the Commission’s Interim Report published in December 2021 and uses pre-determined criteria to appraise the suitability of each tax, identifying those taxes prioritised for further consideration as part of the second phase of the Commission’s work, and those taxes deemed not suitable for further consideration.
This report presents the Commission’s full appraisal on the suitability of each tax. The ‘prioritised’ taxes are considered in more depth in our Final Report.