Explainers

Tax

The Commission is responsible for forecasting all taxes devolved to the Scottish Parliament. On these pages you can find out more about the taxes we forecast.

Income tax revenue for 2021-22 and other devolved tax revenue for 2022-23

Tax£ million
Income tax13,724
Other devolved taxes:3,749
of which Non-Domestic Rates2,792
of which Land and Buildings Transaction Tax848
of which Scottish Landfill Tax109

Source: HMRC (2023) Scottish Income Tax Outturn Statistics: 2021 to 2022,

Scottish Government (2023) Non-domestic rates income statistics,

Revenue Scotland (2023) Provisional Outturn Data 2022-23.

The outturn figures for Non-Domestic Rates, Land and Buildings Transaction Tax, and Scottish Landfill Tax are provisional and may change once the final audited figures are available.