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Showing 195 publications about Scottish Budget

  1. Scottish Budget: final outturn report - year ended 31 March 2021

    A statement of final outturn for the financial year 2020 to 2021 against the statutory limits authorised by the Scottish Parliament through the appropriate legislative processes.

  2. Infrastructure Investment Plan 2021-2022 to 2025-2026: programme pipeline update - September 2021

    This pipeline provides information relating to key major infrastructure programmes with an investment of £20 million or more included at Annex D of our Infrastructure Investment Plan, published in February 2021.

  3. Scottish Consolidated Fund Accounts: year ended 31 March 2021

    Audited annual financial statements of the Scottish Consolidated Fund for the financial year 1 April 2020 to 31 March 2021.

  4. Scottish Government Consolidated Accounts: year ended 31 March 2021

    Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.

  5. The Scottish Government Non-Domestic Rating Account: year ended 31 March 2021

    An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.

  6. 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.

  7. 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.

  8. Scottish Budget 2022 to 2023: carbon assessment

    Estimate of the consumption-based carbon emissions associated with planned budget expenditure.

    Part of:
    Scottish Budget 2022 to 2023: documents
  9. Budget Statement: 2022-23

    Statement given to Parliament by Finance Secretary Kate Forbes on Thursday, 9th December 2021.

    Part of:
    Scottish Budget 2022 to 2023: documents
  10. 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.

    Part of:
    Scottish Budget 2022 to 2023: documents
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