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Publication - Research and analysis

Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025

Published
19 December 2023
From
Chief Economist, +1 more … Director of Tax
Directorate
Tax Directorate, +2 more … Public Spending Directorate, Chief Economist Directorate
Topic
Economy, Money and tax, Scottish Budget
ISBN
9781835218167

This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25.

View supporting documents Supporting documents

Summary

This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25. These have been produced by the Scottish Government but are in line with the latest December 2023 forecasts of the independent Scottish Fiscal Commission (SFC). Official policy costings are produced by the SFC and therefore these ready reckoners are for illustration only.

Contact

Email: directoroftaxandrevenues@gov.scot

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