Publications
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Showing 60 publications about Money and tax of type Consultation analysis or Consultation paper
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Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy Consultation Analysis Report
Report on the responses to the Scottish Government consultation regarding the structure and operation of a Scottish Aggregates Tax
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Fairer Council Tax: consultation
The Scottish Government and COSLA (on behalf of local government) are inviting responses to this consultation on a fairer council tax system, which concerns the Council Tax charges (also referred to as multipliers) for properties in valuation Bands E to H.
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Land and Buildings Transaction Tax - proposed relief for Green Freeports consultation: SG response and summary of responses
Overview of findings and a summary of responses to our consultation on 'The Land and Buildings Transaction Tax: Proposed Relief for Green Freeports’. It also sets out the Scottish Government’s response and a summary of the next steps.
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Council Tax for second and empty homes, and non-domestic rates thresholds: consultation
This joint public consultation with COSLA seeks views on giving local authorities the power to increase council tax on second homes and empty homes, as well as considering whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.
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Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
This consultation seeks views on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013,. These will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.
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Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence – summary of responses
Overview of findings and summary of responses to our call for evidence and views on the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). It also sets out the Scottish Government’s response to the call for evidence.
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Land and Buildings Transaction Tax - Additional Dwelling Supplement legislation changes: consultation
This consultation seeks views on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS).
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Adult Disability Payment: Consultation on the Mobility Component
The Scottish Government's consultation on the mobility component of Adult Disability Payment (ADP) gives people the opportunity to give their views on the eligibility criteria. The findings will inform the independent review of Adult Disability Payment commencing later this year.
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Adult Disability Payment: Consultation on the Mobility Component: Easy Read
The Scottish Government's consultation on the mobility component of Adult Disability Payment gives people the opportunity to give their views on the eligibility criteria. The findings will inform the independent review of Adult Disability Payment commencing later this year.
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Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation
The Programme for Government 2022 to 2023 sets out a commitment to introduce a Scottish Aggregates Levy Bill. To help inform the Bill, this consultation invites views on how a new and distinctive Scottish aggregates tax, replacing the current UK levy, should be structured and operate.