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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Draft Budget 2018-19: Taxes
Author: Anouk Berthier and Nicola Hudson
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Published: Monday 18 Dec 2017 (SB 17-90)
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Overview
Report
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Overview
Report
Executive Summary
Background
Block grant adjustments (BGAs)
How do block grant adjustments (BGAs) work?
Block grant adjustment(BGA) for income tax
Block grant adjustment (BGA) for Land and Buildings Transaction Tax (LBTT) and Scottish LandfillTax (SfLT)
Scottish Fiscal Commission (SFC)
Income Tax
Background
Draft Budget 2018-19 income tax proposals
Impact of income tax proposals on individuals
The progressivity test
National insurance contributions
Land and Buildings Transaction Tax (LBTT)
Scottish Landfill Tax (SLfT)
Non-domestic rates
Background
Policies in 2018-19
NDR Account
Annex
Executive Summary
Background
Block grant adjustments (BGAs)
Scottish Fiscal Commission (SFC)
Income Tax
Land and Buildings Transaction Tax (LBTT)
Scottish Landfill Tax (SLfT)
Non-domestic rates
Annex
Sources
Image: Figure 1: NSND income tax forecast (SFC and OBR) and BGA (IPC method), 2018-19 to 2022-23
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Image: Figure 2: LBTT forecast (SFC and OBR) and BGA (IPC), 2018-19 to 2022-23
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Image: Figure 3: SLfT forecast (SFC and OBR) and BGA, 2018-19 to 2022-23
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Image: Figure 4: Change in individual tax liability per year at selected illustrative income levels, Scotland: 2017-18 compared to 2018-19
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Image: Figure 5: Individual tax liability per year, Scotland compared to rUK, 2018-19
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Image: Figure 6: Income tax and NICs, 2018-19
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Image: Figure 7: LBTT forecast, 2018-19 to 2022-23
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Image: Figure 8: SFC NDR forecasts of contributable amounts, 2018-19 to 2022-23, £m
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