Taxes

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.

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.

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.

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.

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.

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.

Finance Secretary writes to Chancellor.

Extra money for mental health, education and tackling poverty.  

Easy read version of 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.

Further support announced for childcare sector.

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.

An Official Statistics Publication for Scotland.

Research reviewing, modelling and analysing illustrative options for a Scottish specific Aggregate Levy.

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

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.

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 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.