We have published this supplementary document to accompany Stage 2 of the Budget Bill debate, which takes place on 8 March 2021.

This Supplementary Costing sets out our forecasts of a new payment being launched by the Scottish Government, Scottish Child Payment.

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.

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.

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.