How we forecast devolved taxes

May 2021

This report sets out our approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how we produce our illustrative forecasts for Air Passenger Duty and Aggregates Levy.

Residential LBTT Model

This is our current forecast model for Residential LBTT. We have published the models alongside guidance on how to use them so that you can replicate our Budget 2021-22 forecasts or use them to generate LBTT forecasts of your own.