In this supplementary costing, we estimate the cost of Scottish Government’s policy to temporarily raise the residential LBTT starting threshold to £250,000.
Analytical
Analytical
This Supplementary Costing sets out our assessment of the changes to Land and Buildings Transaction Tax and the Carer’s Allowance Supplement, introduced as part of the Scottish Government’s fiscal response to Coronavirus.
This Fiscal Update sets out how COVID-19 will affect the Scottish Budget.
Updated forecasts of income from Non-Domestic Rates in response to the Non-Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2020 (SSI 2020/1010) which were laid on 26 March 2020.
Our report, Scotland’s Economic and Fiscal Forecasts February 2020, was published on 6 February 2020 setting out our five-year forecasts of the Scottish economy, tax receipts, social security expenditure and an assessment of whether the Scottish Government’s projections of borrowing are reasonable.
Updated forecasts of income from Non-Domestic Rates (NDR) reflecting the changes introduced through the Non-Domestic Rates (Scotland) Bill.