This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise … a modest amount, but much more important have been significant upwards revisions to forecast underlying tax revenues …

on current forecasts for UK government funding and devolved tax revenues, suggests that 2025-26 will see a substantial … smaller increases in resource funding - that could easily be more than entirely absorbed by the NHS and other priority areas … Scotland planning to reduce borrowing used for capital purposes (in an attempt to maintain some headroom against its borrowing …

current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

This "explainer" looks at how the parties' proposals would affect Scotland and Wales, covering tax, spending, public …

This chapter looks at what we know about why Scotland's tax base has grown more slowly so far since devolution. …

of tax policies but also their distributional impacts: that is, their impacts on different segments of the population …. Such evidence can promote a more equitable and welfare-enhancing tax and benefit system, helping distinguish policies which … effects on low- and middle-income households. In this context, the Centre for Tax Analysis in Developing Countries (TaxDev …

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an … increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax … policy changes, including to income tax, business rates, and land and buildings transaction tax (LBTT). Alongside the Budget …

How have employment, earnings and incomes performed in Scotland compared with the rest of the UK? What drives … geographic inequalities within Scotland? …

The past 14 years have witnessed an enormous amount of reform to the tax and benefit system. While it is tempting for … report, we study the impact of policy changes to direct taxes (income tax, National Insurance contributions and council tax … is this tax and benefit system that they will inherit and which departures from will be measured against. …