Spring Statement

Introduction

The government's new Budget regime.

Personal tax

Highlighting the income tax, savings and dividends changes.

Business tax

Highlighting corporation tax, VAT and Making Tax Digital.

Employment taxes

Highlighting employer provided cars and termination payment changes.

Capital taxes

Highlighting capital gains tax changes.

Other matters

Highlighting various matters, including business rates and stamp duty changes.

07 Jan 2019

Scottish Budget 2018 income tax changes

Finance Secretary Derek Mackay delivered the 2019/20 Scottish Draft Budget on Wednesday 12 December 2018 setting out the Scottish government's financial and tax plans.

07 Jan 2019

Scottish Budget 2018 property tax changes

In the 2019/20 Scottish Draft Budget, Derek Mackay announced changes to Scottish Land and Buildings Transaction Tax.

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