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.

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: 2021 to 2022,

Scottish Government (2023) Non-domestic rates income statistics,

Revenue Scotland (2023) Provisional Outturn Data 2022-23.

The outturn figures for Non-Domestic Rates, Land and Buildings Transaction Tax, and Scottish Landfill Tax are provisional and may change once the final audited figures are available.