Scottish Budget 2025 to 2026: Scottish tax ready reckoners
This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2025-26
Summary
This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2025-26, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2025-26. These have been produced by the Scottish Government but are consistent with the latest December 2024 forecasts of the independent Scottish Fiscal Commission (SFC). Official policy costings are produced by the SFC and therefore these ready reckoners are for illustration only.
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