Publication - Corporate report

Scotland Act 2012 and 2016: annual implementation report 2021

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.

38 page PDF

380.6 kB

38 page PDF

380.6 kB

Contents
Scotland Act 2012 and 2016: annual implementation report 2021
Footnotes

38 page PDF

380.6 kB

Footnotes

1. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf

2 Scotland Acts 2012 and 2016 implementation: annual reports - gov.scot (www.gov.scot)

3. Source: Revenue Scotland Annual Report & Accounts - Resources

4. Revenue Scotland - Annual Report and Accounts 2019-20 - Devolved Taxes Accounts.pdf

5. The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020

6. As provided for through The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order 2020

7. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021

8. Scottish Aggregates Levy: evidence review and policy options - gov.scot (www.gov.scot)

9. Review of the Aggregates Levy - GOV.UK (www.gov.uk)

10. Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

11. https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2018-to-2019

12. https://www.nao.org.uk/report/administration-of-scottish-income-tax-2019-20/

13. https://www.audit-scotland.gov.uk/uploads/docs/um/nao_srit_2020.pdf

14. https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2018-to-2019

15. Information on the rates and bands that apply in Scotland is available on gov.scot

16. Scottish VAT Assignment 2018 Estimate (publishing.service.gov.uk)

17. https://www.fiscalcommission.scot/wp-content/uploads/2021/01/Scotlands-Economic-and-Fiscal-Forecasts-January-2021.pdf

18. https://www.gov.scot/publications/fiscal-framework-outturn-report-2020/pages/6/

19. https://www.gov.scot/publications/scotlands-fiscal-outlook-scottish-governments-medium-term-financial-strategy/pages/14/

20. https://www.gov.scot/publications/scottish-budget-2020-21/pages/24/

21. https://www.parliament.scot/S5_Finance/General%20Documents/20180517WA_with_SG.pdf

22. https://www.fiscalcommission.scot/forecast/scotlands-economic-and-fiscal-forecasts-january-2021/

23. https://www.fiscalcommission.scot/forecast/fiscal-update-march-2021/

24. https://sp-bpr-en-prod-cdnep.azureedge.net/published/FCC/2020/12/7/03127c26-3305-11eb-9ccf-000d3a23af40/FCC-S5-20-13.pdf

25. Social Security Programme Business Case: Executive Summary (www.gov.scot)

26. Social Security Administration and Tribunal Membership (Scotland) Act 2020 (legislation.gov.uk)

27. Our Charter: What you can expect from the Scottish Government and Social Security Scotland. (www.gov.scot)

28. Social Security Scotland - Social Security Scotland Client Survey 2018-2020

29. https://www.fiscalcommission.scot/forecast/scotlands-economic-and-fiscal-forecasts-february-2020/ and https://www.fiscalcommission.scot/forecast/supplementary-publication-fiscal-update-september-2020/

30. Disability benefits: overview - gov.scot (www.gov.scot)

31. https://www.gov.scot/binaries/content/documents/govscot/publications/research-and-analysis/2020/11/fair-start-scotland-evaluation-report-3-overview-year-two/documents/fair-start-scotland-evaluation-report-3-overview-year-2-november-2020/fair-start-scotland-evaluation-report-3-overview-year-2-november-2020/govscot:document/fair-start-scotland-evaluation-report-3-overview-year-2-november-2020.pdf

32. https://www.gov.scot/publications/economic-recovery-implementation-plan-scottish-government-response-to-the-advisory-group-on-economic-recovery/

33. https://www.parliament.scot/S5_Finance/General%20Documents/Report(2).pdf

34. Advisory Group on Economic Recovery - gov.scot (www.gov.scot)

35. Report(2).pdf (parliament.scot)

36. Budget 2021/22: Supporting the COVID-19 Recovery - Analysis of Consultation Responses - gov.scot (www.gov.scot)


Contact

Email: alex.brown@gov.scot