Publications
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Showing 60 publications about Money and tax of type Consultation analysis or Consultation paper
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Non-Domestic Rates - decapitalisation rates for 2023 revaluation: consultation
A consultation on the decapitalisation rates to be used with the contractor's basis method of valuation for the next revaluation.
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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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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.
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Low Income Winter Heating Assistance (LIWHA): consultation
Consultation on our proposals to introduce a new Scottish benefit, Low Income Winter Heating Assistance, to replace the current Cold Weather Payment scheme in Scotland from winter 2022.
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Scottish Landfill Tax - further clarity and certainty: consultation
A consultation on amending the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014.
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Tax policy and the budget: consultation
This consultation seeks views on our overarching approach to tax policy, through Scotland’s first framework for tax, and how we should use our devolved and local tax powers as part of the Scottish Budget 2022 to 2023.
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Scottish Carer's Assistance: discussion paper
Discussion paper on proposed aims for Scottish Carer's Assistance, the Scottish replacement for Carer's Allowance.
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National Islands Plan through a COVID Lens: survey results
Summary of key findings after the six main local authorities with islands were invited to consider the impact of the (COVID-19) pandemic on the delivery of National Island Plan commitments and how these should be prioritised going forward.
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Budget 2021/22: Supporting the COVID-19 Recovery - Analysis of Consultation Responses
The ‘Budget 2021-22: Supporting the COVID-19 Recovery – Scotland’s taxes and Fiscal Framework’ consultation, sought views on the role of our devolved taxes and the Fiscal Framework in the COVID-19 economic recovery and to inform decisions taken at the Scottish Budget 2021-22.