This Supplementary Costing sets out our assessment to reflect changes introduced through the Carer’s Allowance Supplement (Scotland) Bill which provides an extra Carer’s Allowance Supplement payment in December 2021.
Analytical
Supplementary Costings
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.