The OBR forecast will underpin the Chancellor’s decisions at the next Spring Forecast. As the OBR comes up with its forecast, ...

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what ...

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025–26 Budget, the ...

Scotland’s Budget for 2025–26, published in December, announced an immediate increase in the surcharge in land and buildings transaction tax (LBTT) on the purchase of second and rental homes, from 6% ...