Scottish Tax - changes for 2023 to 2024: ready reckoners
Set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2023 to 2024, including Income Tax, Land and Buildings Transaction Tax and Non-Domestic rates.
Scottish Landfill Tax
Ready reckoners for Scottish Landfill Tax (SLfT) are not included in this exercise. This is on the basis that SLfT is principally designed to influence behaviour rather than to raise revenue and due to the relatively small and declining amount of revenue raised.
For reference, the 2023-24 SLfT rates and policy context are set outin the Scottish Budget.[11] The SFC forecast that less than £100m will be raised from the tax in 2023-24 and that revenues will continue to fall in the lead up to the ban on landfilling biodegradable municipal waste (BMW) in Scotland coming into force from 31 December 2025.
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