Trusts and Succession (Scotland) Bill: islands communities impact assessment

An island communities impact assessment (ICIA) to consider the impact of the Trusts and Succession (Scotland) Bill.


Footnotes

1. These can be accessed at https://www.gov.uk/government/statistics/trust-statistics/trusts-statistics-october-2021--2

2. These can be accessed at https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/datasets/populationestimatesforukenglandandwalesscotlandandnorthernireland

3. These can be accessed at https://www.nrscotland.gov.uk/files//statistics/population-estimates/mid-20/mid-year-pop-est-20-report.pdf

4. Changes in trust income and taxation for the tax year ending 2021 may have been affected by the economic impacts of the COVID-19 pandemic, therefore a larger degree of change may be observed for this tax year compared to previous years.

Contact

Email: michael.paparakis@gov.scot

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