Explainers

Tax

The Commission is responsible for forecasting all taxes devolved to the Scottish Parliament. On these pages you can find out more about the taxes we forecast.

Scottish Income Tax revenue for 2022-23 and other devolved tax revenue for 2023-24

Tax£ million
Income tax15,169
Other devolved taxes:3,886
of which Non-Domestic Rates3,033
of which Land and Buildings Transaction Tax784
of which Scottish Landfill Tax69

Source: HMRC (2023) Scottish Income Tax Outturn Statistics: 2022 to 2023,

Scottish Government (2024) Non-domestic rates income statistics,

Revenue Scotland (2024) Annual Report and Accounts 2023-24 – Devolved Taxes Accounts