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 report analyses the Scottish Government's Budget for 2025-26, with chapters on tax strategy, school spending …

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

We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government's consultation … on "A fairer council tax". …

The new Chancellor faces a difficult fiscal inheritance. Her choices on tax and spending at this first Budget could …

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

In the current environment of high inflation and rising interest rates, tax cuts at the upcoming Budget would be …