on current forecasts for UK government funding and devolved tax revenues, suggests that 2025-26 will see a substantial … Scotland planning to reduce borrowing used for capital purposes (in an attempt to maintain some headroom against its borrowing … limits), is set to see capital funding in Scotland fall significantly in real terms over the second half of the 2020s. More …

by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but … history tells us that we should not be surprised if taxes were to rise post-election. And the performance of Scotland …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors …

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 …

This "explainer" looks at how the parties' proposals would affect Scotland and Wales, covering tax, spending, public …

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. …

This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by …

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

We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government's consultation … on "A fairer council tax". …

'levelling up' agenda. The Freeports offer various tax and customs reliefs, simplified import and export procedures, enhanced …