Publication - Consultation paper

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

Published: 3 September 2020
Directorate: Tax Directorate
Topic: Constitution and democracy, Coronavirus (COVID-19) in Scotland, Economy, +2 more … Money and tax, Scottish Budget
ISBN: 9781800040403

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.

Supporting documents

Footnotes

1. The devolved administrations in Scotland, Wales and Northern Ireland all receive a transfer, the ‘block grant’, from the UK Government that funds a substantial proportion of their spending. A system known as the Barnett funding formula calculates the annual increase or decrease in the block grant given to each country.

2. For example, the Scottish Government’s discussion paper and consultation process on the role of income tax in Scotland’s Budget: https://www.gov.scot/publications/role-income-tax-scotlands-budget/

3. https://www.gov.scot/publications/towards-robust-resilient-wellbeing-economy-scotland-report-advisory-group-economic-recovery/

4. https://www.gov.scot/publications/economic-recovery-implementation-plan-scottish-government-response-to-the-advisory-group-on-economic-recovery/

5. https://www.gov.scot/publications/coronavirus-covid-19-uk-fiscal-path-new-approach/