Supplementary Costing: Increased starting threshold for residential LBTT – July 2020
In this supplementary costing, we estimate the cost of Scottish Government’s policy to temporarily raise … Continued
Forecasts
Supplementary Costings – Coronavirus (Scotland)(No. 2) Bill – May 2020
This Supplementary Costing sets out our assessment of the changes to Land and Buildings Transaction Tax and the Carer’s Allowance Supplement, introduced as part of the Scottish Government’s fiscal response to Coronavirus.
Supplementary Publication: Fiscal Update – April 2020
This Fiscal Update sets out how COVID-19 will affect the Scottish Budget.
Supplementary Costings – Non-Domestic Rates Measures March 2020
Updated forecasts of income from Non-Domestic Rates in response to the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (SSI 2020/1010) which were laid on 26 March 2020.
Scotland’s Economic and Fiscal Forecasts
February 2020
Our report, Scotland’s Economic and Fiscal Forecasts February 2020, was published on 6 February 2020 setting out our five-year forecasts of the Scottish economy, tax receipts, social security expenditure and an assessment of whether the Scottish Government’s projections of borrowing are reasonable.