Taxation

Modelling the council tax freeze in Scotland – a guide to the facts and figures

Author / Creator: João Sousa

Media type: Report

Date published: 2023

Effects of the Council Tax freeze


Business Rates and Hospitality: Revaluation and Reliefs

Author / Creator: Emma Congreve

Media type: Report

Date published: 2023

Effects of business rates on the hospitality sector


Income tax

Author / Creator: Georgina Lee

Media type: Article

Date published: 2019

Scotland ranks 16th out of 27 European countries for the top rate of tax.


The Land And Buildings Transaction Tax: Proposed Relief For Green Freeports

Author / Creator: Craig Dalzell

Media type: consultation response

Date published: 2023

This consultation itself is critically flawed in that it is not offering the public the opportunity to review the proposals themselves. 


COUNCIL TAX MULTIPLIERS CONSULTATION

Author / Creator: Craig Dalzell

Media type: consultation response

Date published: 2023

How to avoid fixing Council Tax


Fairer Council Tax: consultation

Author / Creator: Scottish Government

Media type: Consultation paper

Date published: 2023

A step towards making Council Tax a fairer tax.


Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation

Author / Creator: Scottish Government

Media type: Consultation paper

Date published: 2023

Proposed exemption of free ports from Land and Buildings Tax


The distribution of income and growth in income tax revenue

Author / Creator: Scottish Fiscal Commission

Media type: Report

Date published: 2020

This paper we looks at how the distribution of income, as well as other factors, have contributed to growth in income tax revenues, both in Scotland and the UK.


How we forecast devolved taxes

Author / Creator: Scottish Fiscal Commission

Media type: Report

Date published: 2021

This report sets the approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how  illustrative forecasts for Air Passenger Duty and Aggregates Levy are produced.


How we forecast income tax

Author / Creator: Scottish Fiscal Commission

Media type: Report

Date published: 2021

This report from the Scottish Fiscal Commission sets out the approach to forecasting income tax. It explains the approach to forecasting income tax revenues and how  costings of Scottish Government policies are produced, including behavioural effects.


A Property Tax For Scotland

Author / Creator: Andrew MacNish Porter

Media type: Report

Date published: 2021

A replacement for Council Tax based on the actual value of owned land and property.


Taxes don’t pay for services – so what are they for?

Author / Creator: Jim Byrne

Media type: Article

Date published: 2023

Austerity is unnecessary with independent taxation powers


The Costs of Dependency: the Tax Gap

Author / Creator: The Bottom Line

Media type: Article

Date published: 2022

The growing economic gap between the UK and other advanced economies means that there is also a tax gap, making it challenging to fund good public services 


Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation

Author / Creator: Scottish Government

Media type: Consultation paper

Date published: 2022

How a new and distinctive Scottish aggregates tax, replacing the UK levy, should be structured and operate.


Tax Research Wiki

Author / Creator: Richard Murphy

Media type: Wiki

Date published:

The Tax Research wiki has three objectives.

  1. provide background information on key issues that might need regular explanation.
  2. provide a link to external resources on key themes.
  3. act as a repository for blog posts that explain recurring themes, such as money creation.


Scots remain confused over who sets tax rates

Author / Creator: Terry Murden

Media type: Article

Date published: April 6, 2021

Scots continue to be unclear about who is responsible for taxation north of the border.


How smarter taxation would help build a fairer Scotland

Author / Creator: Believe in Scotland

Media type: Article

Date published: 2021

It is evident that there is a desire for change to the current UK taxation system. This emphasises the need for the powers to be devolved to the Scottish Parliament. The Scottish government’s proposed changes to create a fairer taxation system, particularly the concept of incentivising corporate tax is welcomed.


The Impact of Scottish Independence on Tax, Pensions, and Financial Services

Author / Creator: Clifford Chance

Media type: Assessment report

Date published: August 2021

The most likely overall outcome for taxation is that rUK would treat Scottish individuals and companies in the same way as it treats any other country's individuals and companies (and vice versa).  Scotland will need to establish its own financial regulator and resolution authority and make arrangements for continuing the licences and supervision of Scottish firms.  Arrangements for pension investments and payments will be required.


Tax Policy for an Independent Scotland

Author / Creator: Richard Murphy

Media type: Policy Paper

Date published: 2020

The current UK tax system is not fit for purpose in Scotland.  It is vital that during the transition period new systems for managing tax in Scotland be put in place.  Taxes will need to be placed on a variety of sources and some of these will need extensive consideration.   The tax and benefit systems must be integrated.


Scotland doesn’t have the highest taxes in Europe

Author / Creator: Full Fact

Media type: Fact check

Date published:

A number of European countries have higher income tax rates than Scotland.