Scottish Budget 2025-26. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2024/12/scottish-budget-2025-2026/documents/scottish-budget-2025-26/scottish-budget-2025-26/govscot%3Adocument/scottish-budget-2025-26.pdf
The SFC forecasts that, after taking account of behavioural changes, the combined effect of all the Scottish Government’s tax policies amount to an extra £54m in 2025-26 and that devolved taxesiScottish income tax, Land and Buildings Transaction Tax, Scottish Landfill Tax and Non-Domestic Rates. will raise a total of almost £24.6bn in revenues in 2025-26.2Scottish Fiscal Commission. (2024, December 4).