Scotland Act 2012 and 2016: annual implementation report 2021
Report to inform parliament of the implementation work that has been carried out on fiscal powers as required by Section 33 of the Scotland Act 2012 and paragraph 107 of the Fiscal Framework.
Footnotes
1. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf
2 Scotland Acts 2012 and 2016 implementation: annual reports - gov.scot (www.gov.scot)
3. Source: Revenue Scotland Annual Report & Accounts - Resources
4. Revenue Scotland - Annual Report and Accounts 2019-20 - Devolved Taxes Accounts.pdf
5. The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020
6. As provided for through The Scottish Landfill Tax (Standard Rate and Lower Rate) (No. 2) Order 2020
7. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021
8. Scottish Aggregates Levy: evidence review and policy options - gov.scot (www.gov.scot)
9. Review of the Aggregates Levy - GOV.UK (www.gov.uk)
10. Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)
11. https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2018-to-2019
12. https://www.nao.org.uk/report/administration-of-scottish-income-tax-2019-20/
13. https://www.audit-scotland.gov.uk/uploads/docs/um/nao_srit_2020.pdf
14. https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2018-to-2019
15. Information on the rates and bands that apply in Scotland is available on gov.scot
16. Scottish VAT Assignment 2018 Estimate (publishing.service.gov.uk)
18. https://www.gov.scot/publications/fiscal-framework-outturn-report-2020/pages/6/
20. https://www.gov.scot/publications/scottish-budget-2020-21/pages/24/
21. https://www.parliament.scot/S5_Finance/General%20Documents/20180517WA_with_SG.pdf
22. https://www.fiscalcommission.scot/forecast/scotlands-economic-and-fiscal-forecasts-january-2021/
23. https://www.fiscalcommission.scot/forecast/fiscal-update-march-2021/
25. Social Security Programme Business Case: Executive Summary (www.gov.scot)
26. Social Security Administration and Tribunal Membership (Scotland) Act 2020 (legislation.gov.uk)
28. Social Security Scotland - Social Security Scotland Client Survey 2018-2020
29. https://www.fiscalcommission.scot/forecast/scotlands-economic-and-fiscal-forecasts-february-2020/ and https://www.fiscalcommission.scot/forecast/supplementary-publication-fiscal-update-september-2020/
30. Disability benefits: overview - gov.scot (www.gov.scot)
33. https://www.parliament.scot/S5_Finance/General%20Documents/Report(2).pdf
34. Advisory Group on Economic Recovery - gov.scot (www.gov.scot)
Contact
Email: alex.brown@gov.scot
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