Scotland's Tax Strategy: Building on our Tax Principles

Endnotes

[i] Scottish Government, Framework for Tax, 2021. Framework for Tax 2021 - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[ii] Scottish Government, Medium Term Financial Strategy, 2023. The Scottish Government's Medium-Term Financial Strategy - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[iii] Scotland Act 2012. Scotland Act 2012 – gov.uk (www.legislation.gov.uk) (last accessed: 28/11/24)

[iv] Scotland Act 2016. Scotland Act 2016 – gov.uk (www.legislation.gov.uk) (last accessed: 28/11/24)

[v] Scottish Government, Scottish Budget 2024-25: distributional analysis. Scottish Budget 2024 to 2025: distributional analysis - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[vi] Scottish Government, Zero Waste Plan, 2020. Scotland's Zero Waste Plan - gov.scot (www.gov.scot)

[vii] Revenue Expenditure - Local Government 2023-24 Provisional Outturn and 2024-25 Budget Estimates - gov.scot (www.gov.scot)

[viii] Non-domestic rates relief statistics 2024 and Scottish Fiscal Commission (2024), Scotland’s Economic and Fiscal Forecasts – December 2024, https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2024/

[ix] Scottish Government analysis and Revenue Statistics 2023 | OECD (last accessed: 28/11/24)

[x] Institute for Fiscal Studies, 2024. How do UK tax revenues compare internationally? | Institute for Fiscal Studies (ifs.org.uk) (last accessed: 28/11/24)

[xi] Scottish Fiscal Commission, 2024. Forecast Evaluation Report – August 2024 | Scottish Fiscal Commission (last accessed: 28/11/24) and Scotland’s Economic and Fiscal Forecasts – December 2023 | Scottish Fiscal Commission (last accessed: 28/11/24)

[xii] ONS, Projected Population Statistics, 2022. Projected Population of Scotland (2020-based) | National Records of Scotland (nrscotland.gov.uk), (Over-65, 2029 compared to 2024.) To note that this figure may change with Scottish population projections based on the 2021 census, now scheduled for January 2025. (last accessed: 28/11/24)

[xiii] Scottish Fiscal Commission, 2022. Trends in Scotland’s population and effects on the economy and income tax | Scottish Fiscal Commission, based on a fall in 16-64 year olds as a share of the population from 64% to 56% between 2022 and 2027. (last accessed: 28/11/24)

[xiv] The difference between the amount of revenue the Scottish Government receives from devolved taxes and the corresponding block grant adjustment determines the net impact of devolved tax on the Scottish Budget, otherwise referred to as the 'net tax position'; this is the spending power available to the Budget.

[xv] For example, increasing the Income Tax Personal Allowance can have a proportionally larger impact on Scottish Income Tax revenue due to differences in the composition of the tax base in Scotland and the rest of the UK.

[xvi] Scottish Fiscal Commission, Fiscal Update 2024. Fiscal Update 2024 (fiscalcommission.scot) (last accessed: 28/11/24)

[xvii] Scottish Government, 2022. Annex A: Regional and Sectoral trends across the Scottish and rUK Income Tax bases - Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[xviii] Scottish Income Tax Outturn Statistics: 2022 to 2023 - GOV.UK (www.gov.uk) (last accessed: 28/11/24)

[xix] Scottish Fiscal Commission (2024), Scotland’s Economic and Fiscal Forecasts – December 2024, https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2024/

Revenue Scotland (2024), Monthly LBTT Statistics, https://revenue.scot/news-publications/publications/statistics/monthly-lbtt-statistics (last accessed: 27/11/24)

Scottish Assessors Association (2024), General Statistics: Report 1 - Valuation Roll by Assessor and Local Authority Area Showing Total Numbers of Subjects and Rateable Value, https://www.saa.gov.uk/general-statistics/?REPORT_NAME=vr_subject_total#report_list (last accessed: 27/11/24)

Scottish Government (2024), Local Government 2023-24 Provisional Outturn and 2024-25 Budget Estimates – 25 June 2024, https://www.gov.scot/publications/local-government-2023-24-provisional-outturn-and-2024-25-budget-estimates/documents/ (last accessed: 28/11/24)

Scottish Government (2024), Council Tax Datasets, https://www.gov.scot/publications/council-tax-datasets/ (last accessed: 27/11/24)

Scottish Government (2024), Council Tax Reduction: local authority tables and charts - April 2013 to September 2024, https://www.gov.scot/publications/council-tax-reduction-local-authority-tables-and-charts/ (last accessed: 27/11/24)

[xx] Scotland Act 1998 (legislation.gov.uk)

[xxi] The Smith Commission Report. Download link (parliament.uk) (last accessed: 28/11/2024)

[xxii] Scottish Government, 2024. 05 Regional and Local Delivery - Supporting and enabling sustainable communities: action plan to address depopulation - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[xxiii] Scottish Government, 2024. International competitiveness: overview - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[xxiv] National Audit Office, 2024. Administration of Scottish income tax 2022-23 - NAO report and Audit Scotland, 2024. Administration of Scottish income tax 2022/23 | Audit Scotland. (last accessed: 28/11/24)

[xxv] The Scottish Government and HMRC, Service Level Agreement Income Tax, Service level agreement for operation of Scottish Income Tax by HMRC - GOV.UK (www.gov.uk) (last accessed: 28/11/24)

[xxvi] Approach to tax compliance | Revenue Scotland (last accessed: 28/11/24)

[xxvii] overcoming-barriers-tax-reform.pdf (instituteforgovernment.org.uk) (last accessed: 28/11/24)

[xxviii] Scottish Government Evaluation Action Plan - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[xxix] The Scottish Government, 2021. Scottish Income Tax: 2018-19 policy evaluation - gov.scot (www.gov.scot) (last accessed: 28/11/24)

[xxx] Labour market participation and intra-UK migration of taxpayers - GOV.UK (www.gov.uk) (last accessed: 28/11/24)

[xxxi] https://www.climatexchange.org.uk/projects/international-evidence-on-fiscal-levers-to-reduce-greenhouse-gas-emissions/