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Scottish Parliament election: 7 May. This site won't be routinely updated during the pre-election period.

Scottish Budget 2026 to 2027: Scottish tax ready reckoners

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.


Supporting documents

Scottish Budget 2026 to 2027: Scottish tax ready reckoners
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