Analytical


This report sets out our approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how we produce our illustrative forecasts for Air Passenger Duty and Aggregates Levy.


This report sets out our approach to forecasting income tax. It explains our approach to forecasting income tax revenues and how we produce costings of Scottish Government policies including behavioural effects.


This report describes how funding for the Scottish Budget is determined. Each chapter explores a different component of funding and how our forecasts fit into the Scottish Budget.