This report evaluates our December 2018 income tax forecast and our February 2020 Non-Domestic Rates forecast.
Analytical
Analytical
This report evaluates our February 2020 forecasts, comparing them to outturn data.
This Supplementary Costing sets out our assessment to reflect changes introduced through the Carer’s Allowance Supplement (Scotland) Bill which provides an extra Carer’s Allowance Supplement payment in December 2021.
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.
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 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.