1. Corporate report

    30 Sep 2021

    Fiscal framework outturn report: 2021

    The Fiscal Framework Outturn Report 2021 publishes outturn and reconciliation information for Scottish Income Tax, Scottish Landfill Tax, Land and Buildings Transaction Tax and devolved Social Security benefits, as well as updates on borrowing and the Scotland Reserve.

  2. Consultation paper

    31 Aug 2021

    Tax policy and the budget: consultation

    This consultation seeks views on our overarching approach to tax policy, through Scotland’s first framework for tax, and how we should use our devolved and local tax powers as part of the Scottish Budget 2022 to 2023.

  3. Research and analysis

    30 Jun 2021

    Elasticities relevant to tourism in Scotland: evidence review

    An overview of estimates of price elasticities of demand (PED) and income elasticities of demand (YED) for tourists to destinations relevant to Scotland; price elasticities of supply (PES) of commercial accommodation relevant to Scotland and other factors influencing the demand and supply of tourism.

  4. Independent report

    03 Feb 2021

    A New Future for Scotland's Town Centres

    In June 2020 we launched an independent collaborative review of the progress and scope of the 2013 Town Centre Action Plan. The Review group was asked to build on our town centre first approach and develop a refreshed vision for our towns and the means to achieve it.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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.