Policy - Latest
Latest
-
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.
-
Council Tax collection statistics: 2018-2019
Council Tax collection rates for each local authority for billing year 2018 to 2019, and all previous years.
-
Council Tax Collection Statistics, 2018-19
A National Statistics Publication for Scotland.
-
Non-domestic Rates Revaluation Appeals Statistics, Scotland 2018-19, Quarter 4
An Official Statistics Publication for Scotland.
-
Rates relief puts Scotland in fibre fast lane
New initiative to help deliver more broadband infrastructure.
-
Devolved taxes: policy framework consultation
Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
-
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.
-
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.
-
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%.
-
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.
-
Council Tax Reduction for almost half a million Scots
An Official Statistics Publication for Scotland.
-
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.
-
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.
-
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.
-
Fiscal framework: outturn report
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.
-
2018-19, Quarter 1 Non-domestic Rates Revaluation Appeals Statistics
An Official Statistics Publication for Scotland.
-
Council Tax collection statistics 2017 to 2018
Collection rates for each local authority for billing year 2017 to 2018, and all previous years.
-
Council Tax Collection Statistics, 2017-18
A National Statistics Publication for Scotland.
-
Council Tax Reduction for around half a million Scots
An Official Statistics Publication for Scotland.
-
Discretionary Housing Payments
An Official Statistics Publication for Scotland.
-
Non-domestic rates: legislation
A list of legislation relating to non-domestic rates in Scotland.
-
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.
-
New progressive tax system takes effect
More than two thirds of taxpayers to pay less under new system.
-
Scottish Income Tax
Reforms benefit lowest earning taxpayers.
-
Scottish income tax: 2018-2019
Rates and bands for Scottish income tax in financial year 2018 to 2019.