Reading Time: 7 minutesAs part of the programme to mark 20 years since the creation of the Scottish Parliament, SPICe will publish twenty “20 year” blog posts on
Reading Time: 7 minutesAs part of the programme to mark 20 years since the creation of the Scottish Parliament, SPICe will publish twenty “20 year” blog posts on
Reading Time: 3 minutesIt’s an exciting time of year – the final funding allocations for local government in 2019-20 have been published! We wrote in a recent blog
Reading Time: 4 minutesIt seems a long time since the Scottish Government set out its tax and spend proposals for 2019-20 back on 12 December 2018. Tax rates
Reading Time: 3 minutesAt this time of year, once provisional figures for the coming year’s Budget have been made available, SPICe is often asked to set out how
Reading Time: 3 minutesAfter last week’s debate on the Committees’ pre-Budget reports, the Parliament has now commenced formal consideration of the Budget Bill. The Parliament debated and voted
Reading Time: 6 minutesWhat are the proposals for income tax? The Scottish Government set out its proposals for income tax from April 2019 as part of the Scottish
Reading Time: 4 minutesThis is an initial analysis of the Budget. More detailed SPICe briefings and additional blogs will follow in due course. Derek Mackay presented the Scottish
Reading Time: 4 minutesWho decides what? Income tax powers are partially devolved to the Scottish Parliament. The Scottish Parliament can set income tax rates and bands, but decisions
Reading Time: 3 minutesThe Chancellor of the Exchequer delivered his final pre-Brexit Budget on Monday. It was noticeable for presenting better than anticipated tax revenue figures, despite economic
Reading Time: 3 minutesHow much extra money for health has been announced? In June 2018, the Prime Minister announced additional funding for the NHS in England. By 2023-24,