We are testing a new beta website for gov.scot go to new site

wrapper

Scottish Budget - Draft Budget 2017-18 Devolved Taxes Methodology Report

Scottish Budget - Draft Budget 2017-18 Devolved Taxes Methodology Report

Thursday, December 15, 2016

ISBN: 9781786526601

This report details the methodologies used for the devolved tax forecasts including the economic determinants of Non-domestic Rates income for Draft Budget 2017-18.

Executive Summary

This paper sets out the methodology and assumptions relating to the devolved tax forecasts and the economic determinants of Non-domestic Rates income which underpin the 2017-18 Scottish Budget. A medium-term assessment of devolved tax revenues is also provided with forecasts over a 5-year period to 2021-22. The overall aim of the paper is to show how each of the forecasts have been produced so as to provide greater transparency on how devolved tax forecasts influence the Scottish Budget for 2017-18.