1. Statistics

    30 Nov 2020

    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.

  2. Statistics

    13 Jun 2019

    Council Tax reduction in Scotland: 2018-2019

    Council Tax reduction (CTR) awarded by age, household structure, income sources and employment status, the deprivation index, and Council Tax band in the financial year from April 2018 till March 2019.

  3. Consultation paper

    23 Nov 2018

    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.

  4. Progress report

    20 Sep 2018

    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.

  5. Factsheet

    03 May 2018

    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.