Publications

The Scottish Fiscal Commission provided independent scrutiny of Scottish Government forecasts of receipts and economic determinants from taxes devolved to Scotland. We considered the Scottish Government’s forecasts of revenue from income tax, Land and Buildings Transaction Tax and Scottish Landfill Tax for the 2017-18 Draft Budget as reasonable. The Scottish Government’s forecasts of the economic determinants of Non-Domestic Rates were also assessed as reasonable.

You can read the full report by clicking the link below; a summary document as well as supporting data, charts and graphs can be downloaded from Supporting Documents underneath.

Following the announcement by the Scottish Government of a policy change to income tax, holding the higher rate threshold constant at £43,000 in 2017-18, we assessed the Scottish Government’s revised forecasts as reasonable. The supplementary note from February 2017 provides further details.