Publications
Showing 181 to 191 of 332 results
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Scottish Government Consolidated Accounts: year ended 31 March 2021
Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.
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Scottish Consolidated Fund Accounts: year ended 31 March 2021
Audited annual financial statements of the Scottish Consolidated Fund for the financial year 1 April 2020 to 31 March 2021.
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The Scottish Government Non-Domestic Rating Account: year ended 31 March 2021
An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.
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Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence and views
We are seeking evidence and views on the operation of the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This will be the first stage in the review of the ADS announced in the 2021 to 2022 Programme for Government.
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Tax policy and the budget – a framework for tax: consultation analysis
Results of the consultation we launched on 31 August 2021 on Tax Policy and the Budget – a Framework for Tax. This sought views on our overarching approach to tax policy, through Scotland’s first Framework for Tax, and how we should use its devolved and local tax powers.
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Scottish Budget 2022 to 2023: carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
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Scottish Budget 2022 to 2023
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2022 to 2023, as presented to the Scottish Parliament.
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The Scottish Government's Medium Term Financial Strategy
This is the fourth Medium Term Financial Strategy (MTFS) published by the Scottish Government. The MTFS provides the context for the Scottish Budget and the Scottish Parliament.
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Equality and Fairer Scotland Budget Statement 2022-2023
The Equality and Fairer Scotland Budget Statement (EFSBS) 2022-23 assesses where the Scottish Government is proposing to spend public money and how it aims to reduce inequality. The EFSBS is a supporting document to the Scottish Budget and should be read alongside associated Budget publications.
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Investing in Scotland's Future: resource spending review framework
This framework document launches the Scottish Government's resource spending review process. It sets the scene for the development of multi-year resource spending plans and opens our public consultation.