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The Scottish Parliament has announced that its 2021 Budget will be held on Thursday 9 December 2021. This will set the Budget and spending plans for Scotland for 2022-23.

Scottish Income Tax has applied since April 2016 and is payable by Scottish taxpayers. This followed the introduction, in April 2015, of Land and Buildings Transaction Tax (LBTT) which replaced Stamp Duty Land tax in Scotland.

The last Scottish budget was held on 28 January 2021.

Useful guides on this topic

Scottish Income Tax
From 6 April 2016, Scotland set its own Income Tax rates. What is the rate of Scottish Income Tax? What implications does it have?

Scottish Income Tax: Am I a Scottish taxpayer?
Who does the Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?

Scottish Income Tax Rates
What is the Scottish rate of Income Tax? What is the rate of Scottish Tax?  

Scottish LBTT Rates
What are the Land and Buildings Transaction Tax (LBTT) rates?