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Scottish Budget: 2023-24

The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2023 to 2024, as presented to the Scottish Parliament.

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Footnotes

1. Economic data correct as of 12 December 2022

2. This figure is the direct effect of Income Tax revenues as estimated by the SFC. It is prior to an estimate of subsequent changes in taxpayer behaviour. It is also prior to Block Grant Adjustments that take place within the Fiscal Framework, agreed between the Scottish Government and the UK Government.

3. In May the SFC made a technical assumption that the Higher Rate Threshold would remain frozen in all future years. This assumption about freezing the Higher Rate Threshold in the baseline means the effect of freezing the Higher Rate Threshold is already in the SFC's forecasts and the policy decision to freeze the Higher Rate Threshold does not score as a policy measure.

4. This figure is the direct effect on Income Tax revenues as estimated by SFC. It is prior to an estimate of subsequent changes in taxpayer behaviour. It is also prior to Block Grant Adjustments that take place within the Fiscal Framework, agreed between the Scottish Government and the UK Government.

5. Scottish Income Tax Factsheet 2023-24

6. Scottish Income Tax Distributional Analysis 2023-24

7. Scottish Fiscal Commission, Scotland's Economic and Fiscal Forecasts December 2022

8. Scottish Fiscal Commission, Scotland's Economic and Fiscal Forecasts December 2022

9. Scottish Fiscal Commission, Scotland's Economic and Fiscal Forecasts December 2022

10. Scottish Fiscal Commission, Scotland's Economic and Fiscal Forecasts December 2022

11. Non Domestic Rates

12. Statement of funding policy: Funding the Scottish Government, Welsh Government and Northern Ireland Executive

13. The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework

14. Sport subsumed within Health Level 2 from 2017–18.

15. Budgets for Police and Fire in excess of £1 billion were transferred from Local Government to the new police and fire authorities from 2013–14 onwards.

16. There was a one–off non–cash RAB charge of £846m in 2018–19.

17. The Case for Low Carbon Infrastructure in Scotland

18. A National Mission with Local Impact: Infrastructure Investment Plan for Scotland 2021-22 to 2025-26

Contact

Email: ScottishBudget@gov.scot

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