The Scottish Fiscal Commission has today published revised forecasts of Non-Domestic Rates (NDR) and the Self-Isolation Support Grant reflecting Scottish Government policy amendments made at Stage 2 of the Budget Bill debate, which takes place on 8 March 2021.
The Commission estimates that the nine-month extension to the retail, hospitality, leisure, aviation and newspaper relief will lower NDR income by £539 million in 2021-22. This is in addition to the three-month extension announced in January and extends the relief to the full financial year.
The one year postponement to mainstream independent schools no longer being eligible to claim charity relief is estimated to lower NDR income by £7 million in 2021-22.
The expansion of the Self-Isolation Support Grant is expected to cost an additional £4.6 million in 2021-22.
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Notes:
1. Our costing for amendments to Non-Domestic Rates and the Self-Isolation Support Grant is now on our website.