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.
Analytical
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 approaches to forecasting disability and carer’s payments. We also set out the approaches we use in our policy costings for Child Disability Payment and Adult Disability Payment, the new Scottish forms of disability assistance.
On 9 March 2021 we published this Fiscal Update, which sets out how the 2021-22 UK Budget has affected the Scottish Budget for 2021-22.
We have published this supplementary document to accompany Stage 2 of the Budget Bill debate, which takes place on 8 March 2021.
This Fiscal Update, published at the same time as our Scotland’s Economic and Fiscal Forecasts (SEFF), sets out how the 2020-21 Scottish Budget has changed since it was set in February 2020.