Draft Budget 2018-19: Taxes

Author: Anouk Berthier and Nicola Hudson

PDF 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
Sources

Image: Figure 1: NSND income tax forecast (SFC and OBR) and BGA (IPC method), 2018-19 to 2022-23

Image: Figure 2: LBTT forecast (SFC and OBR) and BGA (IPC), 2018-19 to 2022-23

Image: Figure 3: SLfT forecast (SFC and OBR) and BGA, 2018-19 to 2022-23

Image: Figure 4: Change in individual tax liability per year at selected illustrative income levels, Scotland: 2017-18 compared to 2018-19

Image: Figure 5: Individual tax liability per year, Scotland compared to rUK, 2018-19

Image: Figure 6: Income tax and NICs, 2018-19

Image: Figure 7: LBTT forecast, 2018-19 to 2022-23

Image: Figure 8: SFC NDR forecasts of contributable amounts, 2018-19 to 2022-23, £m

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