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Issue:
4923
/
Categories:
Comment & Analysis
, income
, land and buildings transaction tax
, landfill tax
, Scotland
, VAT
, Investments
Ploughing a different furrow?
Key points
- The deputy first minister wrote to the Scottish parliament’s finance and public administration committee setting its current year funding reprioritisations.
- Previous tax hikes in Scotland have placed pressure on employers in terms of attracting talent from outside Scotland into higher paid roles in Scotland.
- The Scottish Budget introduced a new band – the advanced rate – to sit between the higher and top rates of income tax.
- No data exists to show whether people leave Scotland because of its higher taxes.
- A new Scottish building safety levy is being proposed on residential property to fund the Scottish government’s cladding remediation programme.
On the day before the UK Autumn Statement on 22 November 2023 in an unusual move the deputy first minister (DFM) Shona Robison wrote a letter to the Scottish parliament’s finance and public administration committee setting out current year funding reprioritisations. On 19 December she set...
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