We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the …

current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

In April, the UK entered the second year of a six-year freeze in the cash value of income tax thresholds - a policy set … to become the single biggest tax-raising measure since the 1970s. This is the latest in a long line of measures (by … successive governments) that have hugely increased the scope of higher rates of income tax. In this report, we chart this …

by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors … make the task of planning Scottish tax and spending decisions particularly challenging - an issue discussed in an IFS …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise … a modest amount, but much more important have been significant upwards revisions to forecast underlying tax revenues …

on current forecasts for UK government funding and devolved tax revenues, suggests that 2025-26 will see a substantial …

In April, the UK entered the second year of a six-year freeze in the cash value of income tax thresholds - a policy set … to become the single biggest tax-raising measure since the 1970s. This is the latest in a long line of measures (by … successive governments) that have hugely increased the scope of higher rates of income tax. In this report, we chart this …

current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the …