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Published by The Scottish Parliamentary Corporate Body
Scottish Budget 2019-20
Author: Ross Burnside, Ailsa Burn-Murdoch, Allan Campbell, Nicola Hudson, Greig Liddell, Alison O'Connor
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Published: Friday 14 Dec 2018 (SB 18-84)
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Overview
Report
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Overview
Report
Executive Summary
Context for Budget 2019-20
The overall spending envelope
Budget allocations
Total allocations
Portfolio allocations
Resource and Capital expenditure
Taxation policies and revenues
Income tax
Income tax proposals
Income tax revenues
Impact on individuals
National insurance contributions
Behavioural impacts
Devolved taxes
Block grant adjustment
Reconciliation of forecasts to actual data
Alternative indexation methodologies
The Scottish Fiscal Commission forecasts
Economic outlook
GDP forecasts
Wider economic factors
UK comparison
Policy impacts
Income tax
Non-Domestic Rates (NDR)
Land & Buildings Transaction Tax (LBTT)
Scottish Landfill Tax (SLfT)
Social security
Impact of SFC forecasts
Capital and infrastructure
Carry forward of 2018-19 consequentials
Borrowing powers
Financial transactions
Revenue financed investment
Innovative financing
Revenue financing and the 5% cap
National Infrastructure Mission
The largest real terms increases and decreases
Local Government
Historical context
2019-20 local government funding
The story behind the figures
Revenue funding
Capital funding
COSLA's position
How might the Budget change?
Other issues
Public sector pay
Equality and Fairer Scotland Budget Statement
Carbon Assessment
Annex - Local Government funding
Sources
Image: Figure 1: How is the Scottish Budget determined?
Image: Figure 2: Allocation of TME, 2019-20
Image: Figure 3: Absolute Change in Resource and Capital, 2018-19 to 2019-20 (real terms, 2018-19 prices)
Image: Figure 4: Fiscal Resource and Capital combined by portfolio, 2019-20
Image: Figure 5: Resource and Capital split by portfolio, 2019-20
Image: Figure 6: How is the Scottish budget adjusted for taxation?
Image: Figure 10: Largest real terms changes 2018-19 to 2019-20, £m
Image: Figure 7: Scottish GDP growth forecast, calendar year basis
Image: Figure 8: Scottish average nominal earnings growth forecast, calendar year basis
Image: Figure 9: Scottish and UK GDP growth forecast, calendar year basis
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Scottish Government. (2018). Carbon Assessment of the 2019-20 Budget. Retrieved from
https://www2.gov.scot/Publications/2018/12/3029
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