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According to the Scottish Government’s Income Tax Factsheet, there are around 500,000 higher rate taxpayers, compared to only 33,000 top rate taxpayers.
Funding streams
The new approach changes the funding streams of the Scottish Attainment Challenge. Compared to the previous model, the key changes are the removal of the Challenge Authority and Challenge School programmes.
The Scottish Government's response acknowledged the importance of the SFC forecasts stating the
“Budget Document provides comparisons with the 2021-22 Scottish Budget whereas the Scottish Fiscal Commission compares the 2022-23 budget with the latest estimate of 2021-22 funding.
Comparing SFC tax forecasts with Block Grant Adjustments
In the 2022-23 Budget, for the first time since the Scotland Act 2016 powers were introduced, the Budget shows that the revenues expected from devolved taxes will not be enough to offset the amount taken off the block grant to account for this devolution of powers.
There were 5,056 eligible referrals within the 31-day standard in the period April to June 2020, a decrease of 23% on the same period in 2019.
97.1% of patients started treatment within the 31-day standard, compared with 96.1% in the previous quarter and 94.7% for quarter ending June 2019.