A progressive future for income tax in Scotland?

Article

The Scottish government begins the budget process for Scotland on 12 December 2018, publishing its draft budget for 2019/20. This will see the Scottish government set out its plans for devolved taxes and spending in devolved policy areas for the coming year.

The draft budget will face parliamentary scrutiny over the coming months before being finalised, potentially with amendments, before the end of February 2019. Given the current make-up of the Scottish parliament, and the minority SNP government, the Scottish government will need one or more opposition parties to back their plans.

This briefing report looks ahead to the Scottish government’s draft budget for 2019/20, focusing on some of the implications of changing the devolved higher rate tax threshold in Scotland.

Related items

  1. Train and cars on a motorway with London skyline in background

    Planes, trains and automobiles: How green transport can drive manufacturing growth in the UK

    Transport is essential to our lives. Unfortunately, it is currently also the largest source of UK domestic carbon emissions. 

  2. Regional economies: The role of industrial strategy as a pathway to greener growth

    Regions like the North should have a key role to play in the development of a green industrial strategy.
  3. A mother and child walking in a field with hills in the distance

    Achieving the 2030 child poverty target: The distance left to travel

    On 27 March, the Scottish government will announce whether Scotland’s 2023 child poverty target – no more than 18 per cent of children in poverty – was achieved.