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Publication - Research and analysis

Scottish Budget 2026 to 2027: Scottish tax ready reckoners

Published
13 January 2026
From
Cabinet Secretary for Finance and Local Government
Directorate
Tax Directorate
Topic
Economy, Money and tax, Scottish Budget
ISBN
9781806436378

This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish tax policy in 2026-27, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2026-27.

View supporting documents Supporting documents

Summary

This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish tax policy in 2026-27, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2026-27. These have been produced by the Scottish Government but are consistent with the latest January 2026 forecasts of the independent Scottish Fiscal Commission (SFC). Official policy costings are produced by the SFC and therefore these ready reckoners are for illustration only.

Contact

Email: FiscalProgrammeMailbox@gov.scot

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