Publications
Showing 91 to 101 of 332 results
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Scottish Income Tax: distributional analysis 2023-24
A note on the distributional impact of the Scottish Government’s Income Tax policy for 2023 to 2024.
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Scottish Budget 2023-24: public attitudes to tax and stakeholder roundtable summary
A summary of the public attitudes data and stakeholder priorities on tax policy that were collected during the Scottish Government’s pre-Budget engagement programme.
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Scottish Income Tax 2023-24: factsheet
A factsheet on the changes made to Scottish Income Tax for 2023 to 2024.
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Scottish Budget 2023-24: equality and Fairer Scotland statement
Assesses where the Scottish Government is proposing to spend public money and how it aims to reduce inequality. It is a supporting document to the Scottish Budget and should be read alongside associated Budget publications.
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Scottish Budget - implications of the UK Government fiscal statements: expert panel final commentary
Independent economic advice to the Scottish Government on the current challenges in the economic and fiscal context and how the Scottish Government could respond to the challenges it is facing through the tax system and the wider implications for public services and the economy.
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Budget statement: 2023 to 2024
Statement given to Parliament by the Deputy First Minister on Thursday, 15 December 2022.
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Scottish Rate Resolution 2023-24: draft motion and explanatory note
Draft wording for a Scottish Rate Resolution which would implement the Scottish Income Tax rates and bands proposed in the Scottish Government’s Budget 2023-24, and includes explanatory commentary.
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Emergency budget review: Ministerial statement
Statement to Parliament by Deputy First Minister John Swinney on 2 November 2022.
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Emergency Budget Review: equality and fairness - evidence summary
Summary of evidence on equality and fairness of the Emergency Budget Review.
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Emergency Budget Review: 2022 to 2023
The outcome of the Emergency Budget Review 2022 to 2023.