Budget 2021/22: Supporting the COVID-19 Recovery - Analysis of Consultation Responses

Footnotes

1 Programme for Government 2020-21: https://www.gov.scot/publications/protecting-scotland-renewing-scotland-governments-programme-scotland-2020-2021/

2 Budget 2021-22: Supporting the COVID-19 Recovery: https://www.gov.scot/publications/budget-2021-22-supporting-covid-19-recovery-scotlands-taxes-fiscal-framework/

3 Fiscal Framework factsheet: https://www.gov.scot/publications/fiscal-framework-factsheet/

4 Budget 2021-22: Supporting the COVID-19 Recovery: https://www.gov.scot/publications/budget-2021-22-supporting-covid-19-recovery-scotlands-taxes-fiscal-framework/

5 Demos (2020) A People’s Budget: How the public would raise taxes: https://demos.co.uk/project/a-peoples-budget-how-the-public-would-raise-taxes/

6 The UK Government and Scottish Government have agreed that the introduction of ADT will be deferred to allow for a solution to be found to the Highlands and Islands exemption. In the interim, the UK Government maintains Air Passenger Duty (APD).

7 Devolved taxes: a policy framework - consultation analysis: https://www.gov.scot/publications/devolved-taxes-policy-framework-consultation-analysis/

8 Devolved Taxes Legislation Working Group: https://www.gov.scot/groups/devolved-taxes-legislation-working-group/

9 https://webarchive.nationalarchives.gov.uk/20151202171017/http://www.smith-commission.scot/

10 National Performance Framework: https://nationalperformance.gov.scot/

11 The Scottish Government has consulted on the principles of a Local Discretionary Transient Visitor Levy or Tourist Tax: https://www.gov.scot/publications/principles-local-discretionary-transient-visitor-levy-tourist-tax

12 Advisory Group on Economic Recovery: https://www.gov.scot/groups/advisory-group-on-economic-recovery/