Taxes

This report outlines the themes emerging from a rapid analysis of the public engagement exercise on our approach to decision making with regard to changes to the coronavirus (COVID-19) lockdown arrangements.

Putting wellbeing at the centre of Budget.

56% of income taxpayers paying less income tax than rest of UK.

Budget delivers £11.3 billion for vital council services.

Tackling the climate emergency and protecting public services.

Rates relief will be retained.

Quarterly statistics on council tax reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.

An Official Statistics Publication for Scotland.

An Official Statistics Publication for Scotland.

Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.

An Official Statistics Publication for Scotland.

Consultation on local levy launched.

Analysis of responses to the 'Devolved taxes: a policy framework' consultation which ran from March to June 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.

Council Tax collection rates for each local authority for billing year 2018 to 2019, and all previous years.

A National Statistics Publication for Scotland.

An Official Statistics Publication for Scotland.

New initiative to help deliver more broadband infrastructure.

Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.

High-level summary of the messages that emerged from our national discussion on tourist taxes, and summaries from roundtable discussions.

Written evidence provided by stakeholders to our national discussion on tourist taxes, which took place between November 2018 and January 2019.

Potential impact on noise levels of our plans to reduce the overall burden of Air Departure Tax (ADT) by 50%.

Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.

An Official Statistics Publication for Scotland.

Analysis of responses to our consultation on accepted recommendations requiring legislation that came out of the Barclay Review of non-domestic rates. The consultation ran from 25 June until 17 September 2018.

Barclay Implementation Advisory Group was established to inform advice to Scottish Ministers in respect of the implementation detail of a number of the Barclay recommendations.

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.

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.

An Official Statistics Publication for Scotland.

Collection rates for each local authority for billing year 2017 to 2018, and all previous years.

An Official Statistics Publication for Scotland.

A National Statistics Publication for Scotland.

An Official Statistics Publication for Scotland.

A list of legislation relating to non-domestic rates in Scotland.

A list of legislation relating to council tax. Some of this legislation may have been subject to amendment since it came into force.

More than two thirds of taxpayers to pay less under new system.

Reforms benefit lowest earning taxpayers.