The Scottish Parliament has announced that its 2022 Budget will be held on Thursday 15 December 2022. This will set the Budget and spending plans for Scotland for 2023-24.

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 Deputy First Minister John Swinney said the “uncertainty and volatility of UK Government’s plans” means the Budget may need to be revisited if those plans have implications for Scotland during the ten-week period required by the Scottish Fiscal Commission to prepare spending forecasts.

The last Scottish budget was held on 9 December 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?
To whom does the Scottish Income Tax apply? 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?

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