Pivotal welcomes the work of the Fiscal Commission Northern Ireland and its interim report. The report provides a comprehensive examination of the possibilities for further devolution of tax–raising powers, which has not been done before and is therefore much needed. The report includes a thorough assessment of the benefits that could come from increased devolution of tax–raising powers, but is also realistic about the challenges and limitations. The independent and expert nature of the report is particularly welcome; such external perspectives on policy issues are much needed in Northern Ireland.

In this short consultation response to the interim report, Pivotal’s comments focus on the overall case for increased fiscal devolution in Northern Ireland and the broad content of the report, rather than providing any views about the desirability or feasibility of devolving particular taxes. As a small think tank, unfortunately at this stage of our development we do not have the expertise or resources to provide informed comment about the detailed proposals on individual taxes