This Fiscal Update, published at the same time as our Scotland’s Economic and Fiscal Forecasts (SEFF), sets out how the 2020-21 Scottish Budget has changed since it was set in February 2020.
Our report, Scotland’s Economic and Fiscal Forecasts January 2021, was published on 28 January 2021 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.
This Supplementary Costing sets out our forecasts of a new payment being launched by the Scottish Government, Scottish Child Payment.
This Fiscal Update sets out how COVID-19 has affected the Scottish Budget and Scotland’s economic outlook.
This Supplementary Costing sets out our forecasts of a new payment being launched by the Scottish Government, Child Winter Heating Assistance.
In this supplementary costing, we estimate the cost of Scottish Government’s policy to temporarily raise the residential LBTT starting threshold to £250,000.