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  1. Island communities impact assessments: guidance - consultation

    Our islands face particular challenges around distance, geography, connectivity and demography, so it is important that policy makers consider these properly. The consultation on the guidance will help ensure that islands receive fair treatment tailored to their unique circumstances.

  2. Fiscal framework outturn report: 2020

    The Fiscal Framework Outturn Report 2020 publishes outturn and reconciliation information for Scottish Income Tax, Scottish Landfill Tax, Land and Buildings Transaction Tax and devolved Social Security benefits, as well as updates on borrowing and the Scotland Reserve.

  3. Investing for jobs: capital spending review framework 2021-2022 to 2025-2026

    This Capital Spending Review Framework supports transparency with Parliament, Local Government and other partners about the fiscal context, and our financial assumptions, in advance of publishing formal multi-year capital budget allocations.

  4. Budget 2021/2022: supporting the COVID-19 recovery - Scotland's taxes and fiscal framework - consultation

    In advance of the Scottish Budget 2021-2022, we are seeking views on the role of Scotland’s devolved taxes and Fiscal Framework in supporting the COVID-19 economic recovery.

  5. Coronavirus (COVID-19): UK fiscal path – a new approach

    This paper sets out ten principles the Scottish Government believes the UK Government should follow to support the UK economy and public finances as we begin to recover from the impacts of coronavirus.

  6. Towards a Robust, Resilient Wellbeing Economy for Scotland: Report of the Advisory Group on Economic Recovery

    Report from the independent Advisory Group established by the Scottish Government to advise on Scotland’s economic recovery in the wake of the COVID-19 pandemic.

  7. Scottish Budget 2020 to 2021: amendments after introduction of the Budget (Scotland) (No.4) Bill

    Updated tables for the portfolio chapters and annexes in the Scottish Budget 2020 to 2021 document to reflect the amendments made in March 2020 to the Budget during its passage through Parliament.

    Part of:
    Scottish Budget 2020 to 2021: documents
  8. Scottish Income Tax 2020-2021: rates and bands

    Rates and bands for Scottish Income Tax in financial year 2020 to 2021.

    Part of:
    Scottish Budget 2020 to 2021: documents
    Scottish Income Tax
  9. Scottish Budget 2020 to 2021: explanatory note of amendments to Budget Bill at Stage 2

    Proposed amendments to the Budget (Scotland) (No.4) Bill at Stage 2.

    Part of:
    Scottish Budget 2020 to 2021: documents
  10. Scottish Budget 2020-2021 statement

    Statement from Minister for Public Finance and Digital Economy Kate Forbes to the Scottish Parliament.

    Part of:
    Scottish Budget 2020 to 2021: documents
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