This report evaluates our December 2018 forecasts, comparing them to outturn data.
Analytical
Analytical
This Fiscal Update sets out how COVID-19 has affected the Scottish Budget and Scotland’s economic outlook.
This Supplementary Costing sets out our forecasts of a new payment being launched by the Scottish Government, Child Winter Heating Assistance.
In this supplementary costing, we estimate the cost of Scottish Government’s policy to temporarily raise the residential LBTT starting threshold to £250,000.
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.