The Scottish Budget was originally scheduled for election day, 12 December 2019. It has therefore been delayed and no new date has yet been set.

Scotland began to move to its own tax system in 2015 with the introduction of the Land and Buildings Transaction Tax (LBTT) which replaced Stamp Duty Land tax in Scotland. In 2016 Scottish income tax was introduced.

Following the postponement of the 2019 budget the Scottish financial secretary has said that it will now not take place until after Christmas, and an ideally not until after the Chancellor of the Exchequer has published his 2020-21 budget, whenever that may be.

Links to our guides:

Scottish Income Tax

Scottish Income Tax: Am I a Scottish taxpayer?

LBTT: Land and Buildings Transaction Tax (LBTT)