Publications
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Scottish Budget 2024 to 2025: high level carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
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Scottish Budget 2024 to 2025: implementing the renegotiated fiscal framework
A summary of changes agreed as part of the revised 2023 Scottish Fiscal Framework, and how they affect the 2024 to 2025 Scottish Budget.
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Scottish Government capital borrowing and bonds: memorandum
A memorandum on the Scottish Government's borrowing policy and future approach to borrowing and bonds.
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Scottish Income Tax 2024 to 2025: factsheet
A factsheet on the changes made to Scottish Income Tax for 2024 to 2025.
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Scottish Rate Resolution 2024 to 2025: 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 2024-25, and includes explanatory commentary.
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Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025
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 2024-25.
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Child Poverty Targets: FOI release
Information request and response under the Freedom of Information (Scotland) Act 2002.
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Affordable Housing Supply Programme (AHSP) cost overrun claims: FOI release
Information request and response under the Freedom of Information (Scotland) Act 2002
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Awarding construction of hulls 801 & 802 to Ferguson Marine Ltd: EIR release
Information request and response under the Environmental Information (Scotland) Regulations 2004.
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Building Standards Futures Board minutes: November 2023
Minutes from the meeting of the Building Standards Futures Board on 20 November 2023.