Taxes
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Sixth Annual Report on the Implementation of the Scotland Act 2016: Tenth Annual Report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012
Report to inform parliament of the implementation work that has been carried out on fiscal powers as required by Section 33 of the Scotland Act 2012 and paragraph 107 of the Fiscal Framework.
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Reforming the non-domestic rates system: consultation analysis
Analysis of the consultation we launched on 22 September 2021. This sought views on reforms to the non-domestic rates system, including on the publication of a draft valuation roll, and the introduction of a two-stage appeals system on 1 January 2023.
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Non-domestic rates: legislation
A list of legislation relating to non-domestic rates in Scotland.
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Local government finance circular 4/2022 - non-domestic rates relief: guidance
This circular provides general information relating to current arrangements for non-domestic rates reliefs in 2022 to 2023. It also provides examples of supporting documentary evidence. The information was compiled with the involvement of officers from COSLA and the IRRV.
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Scotland's finances 2020 to 2021: key facts and figures
Guide setting out key information about how the system of public finances in Scotland stands in 2020 to 2021, and how this system is changing.
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Funding of local government in Scotland: 2022 to 2023
Process overview of the funding of local government 2022 to 2023.
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Scottish Local Government Finance 'Green Book' 2022-23
Scottish Local Government Finance Settlement 2022-23: Funding Allocation Formula.
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Scottish Income Tax: ready reckoners 2022 to 2023
A set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Income Tax policy in 2022 to 2023. These will assist researchers and policymakers, improve transparency and facilitate public understanding in this area.
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Non-Domestic Rates (Coronavirus) (Scotland) Bill: partial business and regulatory impact assessment - partial
Partial business and regulatory impact assessment (BRIA) to consider the impact of the Non-Domestic Rates (Coronavirus) (Scotland) Bill.
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Non-Domestic Rates (Coronavirus) (Scotland) Bill: equality impact assessment
Equality impact assessment (EQIA( to consider the impact of the Non-Domestic Rates (Coronavirus) (Scotland) Bill.
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Non-Domestic Rates (Coronavirus) (Scotland) Bill: fairer Scotland duty summary
Fairer Scotland Duty Assessment to consider the impact of the Non-Domestic Rates (Coronavirus) (Scotland) Bill.
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Non-Domestic Rates (Coronavirus) (Scotland) Bill: children's rights and wellbeing impact assessment
Children's Rights and Wellbeing Impact Assessment (CRWIA) to consider the impact of the Non-Domestic Rates (Coronavirus) (Scotland) Bill.
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Non-Domestic Rates (Coronavirus) (Scotland) Bill: islands communities impact assessment screening
Island Communities Impact Assessment Screening to consider the impact of the Non-Domestic Rates (Coronavirus) (Scotland) Bill.
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Non-Domestic Rates - decapitalisation rates for 2023 revaluation: consultation
A consultation on the decapitalisation rates to be used with the contractor's basis method of valuation for the next revaluation.
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Developing fairer taxation
First Framework for Tax published.
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Framework for Tax 2021
Scotland's Framework for Tax sets out the principles and strategic objectives that underpin the Scottish Approach to Taxation, as well as our approach to decision making, engagement and how we manage and sequence tax policy and delivery.
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Scottish Income Tax: 2018-19 policy evaluation
A policy evaluation of Scottish Income Tax in 2018-19
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Tax policy and the budget – a framework for tax: consultation analysis
Results of the consultation we launched on 31 August 2021 on Tax Policy and the Budget – a Framework for Tax. This sought views on our overarching approach to tax policy, through Scotland’s first Framework for Tax, and how we should use its devolved and local tax powers.
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Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views
We are seeking evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This will be the first stage in the review of the ADS announced in the 2021 to 2022 Programme for Government.
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Scotland's Climate Assembly - recommendations for action: SG response
Scotland's Climate Assembly published their full report on 23 June 2021. It included 81 recommendations for the Scottish Government, who had six months to respond. This response sets out the existing and proposed actions that government will take in order to address their recommendations.
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Scottish Budget 2022 to 2023
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2022 to 2023, as presented to the Scottish Parliament.
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Scottish Income Tax: distributional analysis 2022-2023
A note on the distributional impact of the Scottish Government’s Income Tax policy for 2022-2023
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Changes to Scottish Income Tax for 2022 to 2023: factsheet
A factsheet on the changes made to Scottish Income Tax for 2022 to 2023.
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The Scottish Government's Medium Term Financial Strategy
This is the fourth Medium Term Financial Strategy (MTFS) published by the Scottish Government. The MTFS provides the context for the Scottish Budget and the Scottish Parliament.
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Equality and Fairer Scotland Budget Statement 2022-2023
The Equality and Fairer Scotland Budget Statement (EFSBS) 2022-23 assesses where the Scottish Government is proposing to spend public money and how it aims to reduce inequality. The EFSBS is a supporting document to the Scottish Budget and should be read alongside associated Budget publications.
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Scottish Landfill Tax - further clarity and certainty: consultation
A consultation on amending the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.
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Scotland's News - towards a sustainable future for public interest journalism: report
Independent report produced by the short-life Public Interest Journalism Working Group outlining their recommendations to the Scottish Government on developing a sustainable future for public interest journalism in Scotland.
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Non-Domestic Rates Relief Statistics 2021
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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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.
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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.
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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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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.
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Scottish Budget 2021 to 2022 - Your Scotland, Your Finances: guide
Guide setting out key information about how the system of public finances in Scotland stands in 2021 to 2022, and how this system is changing.
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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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A New Future for Scotland's Town Centres: easy read
Easy read version of A New Future for Scotland's Town Centres
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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.
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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 in Scotland: July to September 2019
Quarterly statistics on council tax reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.
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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 in Scotland: April to June 2019
Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in 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 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.
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Council Tax collection statistics: 2018-2019
Council Tax collection rates for each local authority for billing year 2018 to 2019, and all previous years.
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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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Devolved taxes: policy framework consultation
Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
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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 in Scotland: October to December 2018
Quarterly statistics on Council Tax Reduction (CTR) scheme, which reduces council tax liability of lower income households in Scotland.
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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 reform: analysis of responses to consultation on Barclay implementation
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.
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Barclay Implementation Advisory Group: final report
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.
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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 collection statistics 2017 to 2018
Collection rates for each local authority for billing year 2017 to 2018, and all previous years.
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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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Scottish income tax: 2018-2019
Rates and bands for Scottish income tax in financial year 2018 to 2019.
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