Taxes
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Powers secured to introduce building safety levy
Parliament to consider tax to raise more funding to fix unsafe cladding.
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Council tax frozen across Scotland
Argyll & Bute to keep rates at 2023-24 levels.
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Income tax changes
People urged to check their tax code as new financial year begins.
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Council tax on second homes
Majority of councils using new powers to double rates.
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The Environment Strategy for Scotland: Driving the Transition to a Nature Positive Economy - A Synthesis of Policy Levers for Governments
This report supports the research project ‘Delivering the Environment Strategy Outcome on Scotland’s Economy: Evidence base and Policy levers’. It focuses on the transition to a nature positive economy, summarises key evidence, and presents a synthesis of potential actions.
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The Environment Strategy for Scotland: Delivering the Environment Strategy Outcome on Scotland's Economy - Evidence Base & Policy Levers
This report presents evidence and initial recommendations on how the Scottish Government could use the available policy levers to support the transformations in Scotland’s economy needed to help tackle the climate and nature emergencies.
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Additional Dwelling Supplement - change proposals: consultation analysis and Scottish Government response
Our response to the consultation "Additional Dwelling Supplement: Proposals for Change" which ended on 5 April 2023. Sets out a summary of responses to that consultation and our next steps.
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Fairer Council Tax: consultation analysis
Analysis of responses to the Fairer Council Tax consultation.
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Scottish Budget: 2024 to 2025
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2024 to 2025, as presented to the Scottish Parliament.
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Scottish Income Tax 2024 to 2025: factsheet
A factsheet on the changes made to Scottish Income Tax for 2024 to 2025.
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Scottish Budget 2024 to 2025: attitudes to tax - public engagement
This document summarises the Scottish Government's engagement on public attitudes to tax.
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Scottish Rate Resolution 2024 to 2025: draft motion and explanatory note
Draft wording for a Scottish Rate Resolution which would implement the Scottish Income Tax rates and bands proposed in the Scottish Government’s Budget 2024-25, and includes explanatory commentary.
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Scottish Budget 2024 to 2025: distributional analysis
Analysis of the impact on household incomes of tax and social security decisions taken in the 2024-25 Scottish Budget.
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Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025
This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25.
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Scottish Income Tax operation by HMRC: service level agreement
This service level agreement sets down the requirements and performance measures for the operation of Scottish Income Tax by His Majesty's Revenue and Customs (HMRC).
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.
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Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy Consultation Analysis Report
Report on the responses to the Scottish Government consultation regarding the structure and operation of a Scottish Aggregates Tax
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: child rights and wellbeing impact assessment - screening
Child rights and wellbeing impact assessment screening for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill which declares that a full assessment is not required.
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: fairer Scotland duty - screening
Fairer Scotland Duty impact assessment screening for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill which declares that a full assessment is not required.
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: island communities impact assessment - screening
Island communities impact assessment screening for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill which declares that a full assessment is not required.
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Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: equality impact assessment - screening
Equality impact assessment screening for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill which declares that a full assessment is not required.
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Prioritising homes for living in
Council tax premium on second homes.
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Non-domestic rates: legislation
A list of legislation relating to non-domestic rates in Scotland.
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Fairer Council Tax: consultation
The Scottish Government and COSLA (on behalf of local government) are inviting responses to this consultation on a fairer council tax system, which concerns the Council Tax charges (also referred to as multipliers) for properties in valuation Bands E to H.
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Council tax consultation
Views sought on changes to higher bands.
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Advisory group on tax strategy
Senior figures brought together from across society.
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Council Tax Reduction supports over 450,000 households
An Official Statistics Publication for Scotland.
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Council Tax Collection Statistics: 2022-2023
This publication provides statistics on Council Tax collection for 2022-2023 and earlier years. The statistics are based on aggregate returns provided by local authorities, who are responsible for the billing and collection of Council Tax.
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Land and Buildings Transaction Tax - proposed relief for Green Freeports consultation: SG response and summary of responses
Overview of findings and a summary of responses to our consultation on 'The Land and Buildings Transaction Tax: Proposed Relief for Green Freeports’. It also sets out the Scottish Government’s response and a summary of the next steps.
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The Scottish Government's Medium-Term Financial Strategy
This is the sixth Medium-Term Financial Strategy (MTFS) published by the Scottish Government and provides the context for the Scottish Budget and the Scottish Parliament.
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Visitor Levy Bill: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) that looks at the likely costs, benefits and risks of the Visitor Levy (Scotland) Bill.
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Visitor Levy (Scotland) Bill: equality impact assessment
The results of the equality impact assessment (EQIA) undertaken in respect of the Visitor Levy (Scotland) Bill.
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Visitor Levy Bill: Fairer Scotland Duty Assessment
Fairer Scotland Duty Assessment (FSD) undertaken to assess any potential socio-economic disadvantage or inequalities in respect of the Visitor Levy (Scotland) Bill.
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Visitor Levy Bill: data protection impact assessment
Data protection impact assessment(DPIA) for the Visitor Levy (Scotland) Bill.
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Visitor Levy (Scotland) Bill: island communities impact assessment
An island communities impact assessment (ICIA) considering the potential impact of the introduction of the Visitor Levy (Scotland) Bill on island communities.
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Visitor Levy (Scotland) Bill: child rights and wellbeing impact assessment
Child Rights and wellbeing impact assessment (CRWIA) examining the potential impact of the Visitor Levy (Scotland) Bill on children's human rights.
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Visitor levy legislation introduced
Councils empowered to raise money for local tourism.
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Non-domestic rates revaluation statistics
An Official Statistics Publication for Scotland.
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Equality, opportunity, community: New leadership - A fresh start
This publication sets out the First Minister’s vision for Scotland and the outcomes he and his government aim to achieve by 2026.
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Council Tax for second and empty homes, and non-domestic rates thresholds: consultation
This joint public consultation with COSLA seeks views on giving local authorities the power to increase council tax on second homes and empty homes, as well as considering whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.
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Non-domestic rates/Council Tax second and empty homes consultation: partial impact assessments
Partial impact assessments relating to the consultation on council tax for second and long term empty homes, and thresholds for non-domestic rates.
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Non-domestic rates/Council Tax second and empty homes consultation: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) relating to the consultation on council tax for second and empty homes, and thresholds for non-domestic rates.
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New financial year heralds income tax changes
Additional half a billion pounds raised for public services.
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Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
This consultation seeks views on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013,. These will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.
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Calls for targeted cost of living support
Chancellor should use “full range of powers”.
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The Funding of Local Government in Scotland, 2023-2024
Overview of the calculation of funding for local government, 2023-24.
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Consultation opens on additional properties tax
Views sought on exemptions.
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Land and Buildings Transaction Tax - Additional Dwelling Supplement legislation changes: consultation
This consultation seeks views on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS).
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Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence – summary of responses
Overview of findings and summary of responses to our call for evidence and views on the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). It also sets out the Scottish Government’s response to the call for evidence.
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Tax support for businesses
Non-Domestic Rates legislation.
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Help with council tax bills
Minister urges people to check eligibility for support.
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Council tax reduction scheme helps households save £3bn
Minister urges those eligible to apply for support with the cost of living.
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Tax changes to support Scotland’s vital public services
Revenue to deliver £1 billion uplift in NHS funding.
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Scottish Budget: 2023 to 2024
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2023 to 2024, as presented to the Scottish Parliament.
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UK mini-budget a “huge gamble on health of economy”
Urgent meeting sought with Chancellor.
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Emergency Budget Review
Panel of experts to inform the way forward.
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Encouraging sustainable construction
Consultation on devolved tax to support Scotland’s circular economy.
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Cost Crisis Programme for Government
Scottish Child Payment increased from 14 November.
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First step to Fiscal Framework Review
Independent report into funding for tax and welfare devolution.
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Developing fairer taxation
First Framework for Tax published.
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Scotland Welcome Pack for British Nationals (Overseas) from Hong Kong
A guide for adults and dependants who have been granted leave on the new British National (Overseas) visa to access public services and make the most of the opportunities in Scotland.
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UK Budget must match Scotland’s ambition
Finance Secretary writes to Chancellor.
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Non-domestic rates relief extended
Extra money for mental health, education and tackling poverty.
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Nursery rate relief extended until 2023
Further support announced for childcare sector.
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Non-Domestic Rates Relief Statistics 2020
This publication provides statistics on the numbers of recipients and values of Non-Domestic Rates reliefs in Scotland, including breakdowns by relief, property type and local authority area, and additional information on SBBS and reliefs introduced to support businesses through the pandemic.
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Council Tax Reduction scheme supports almost 500,000 Scots
An Official Statistics Publication for Scotland.
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Scottish Aggregates Levy: evidence review and policy options
Research reviewing, modelling and analysing illustrative options for a Scottish specific Aggregate Levy.
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Protecting family budgets
Putting wellbeing at the centre of Budget.
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Maintaining a fair tax system
56% of income taxpayers paying less income tax than rest of UK.
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Real terms increase for local government
Budget delivers £11.3 billion for vital council services.
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Scottish Budget 2020-21
Tackling the climate emergency and protecting public services.
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Certainty for Scottish businesses
Rates relief will be retained.
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Council Tax Reduction for almost half a million Scots
An Official Statistics Publication for Scotland.
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Non-Domestic Rates Revaluation Appeals Statistics, Scotland 2019-20 Q2
An Official Statistics Publication for Scotland.
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Council Tax reduction for almost half a million Scots
An Official Statistics Publication for Scotland.
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Empowering local communities
Consultation on local levy launched.
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Devolved taxes: a policy framework - consultation analysis
Analysis of responses to the 'Devolved taxes: a policy framework' consultation which ran from March to June 2019.
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Council Tax Collection Statistics, 2018-19
A National Statistics Publication for Scotland.
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Non-domestic Rates Revaluation Appeals Statistics, Scotland 2018-19, Quarter 4
An Official Statistics Publication for Scotland.
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Rates relief puts Scotland in fibre fast lane
New initiative to help deliver more broadband infrastructure.
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Tourism tax: messages from the national discussion
High-level summary of the messages that emerged from our national discussion on tourist taxes, and summaries from roundtable discussions.
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Tourism tax: evidence from the national discussion
Written evidence provided by stakeholders to our national discussion on tourist taxes, which took place between November 2018 and January 2019.
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Air Departure Tax reduction in Scotland: noise impact assessment
Potential impact on noise levels of our plans to reduce the overall burden of Air Departure Tax (ADT) by 50%.
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Council Tax Reduction for almost half a million Scots
An Official Statistics Publication for Scotland.
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Tourism tax: discussion document
This document has been prepared to support our national discussion on transient visitor (tourist) taxes in Scotland. Comments can be sent to tourismdiscussion@gov.scot.
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Fiscal framework outturn report: 2018
The first Fiscal Framework Outturn Report forms part of a revised budget process – as recommended by the final report of the Budget Process Review Group - and follows on from May’s publication of Scotland’s Fiscal Outlook: The Scottish Government’s Five Year Financial Strategy.
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2018-19, Quarter 1 Non-domestic Rates Revaluation Appeals Statistics
An Official Statistics Publication for Scotland.
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Council Tax Reduction for around half a million Scots
An Official Statistics Publication for Scotland.
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Council Tax Collection Statistics, 2017-18
A National Statistics Publication for Scotland.
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Discretionary Housing Payments
An Official Statistics Publication for Scotland.
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Council Tax: legislation
A list of legislation relating to council tax. Some of this legislation may have been subject to amendment since it came into force.
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New progressive tax system takes effect
More than two thirds of taxpayers to pay less under new system.
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Scottish Income Tax
Reforms benefit lowest earning taxpayers.
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