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. Acceleration is not a strategy: A framework for directing AI towards public value before it's too late

    The politics of artificial intelligence is set to drastically change in 2026 as recent technical breakthroughs get implemented across the economy. 
  2. A photo of a hospital corridor. A bed on wheel sits waiting while a person in scrubs runs away blurred in the distance

    Bismarck versus Beveridge revisited: Does the model shape the outcome?

    The NHS is under serious pressure.
  3. A close up photo of a lit up mobile phone screen. A woman's hands hold it, mostly in darkness

    Stuck on you: How to make social media good again

    How social media has changed over the last 20 years to make us more isolated from each other online, and what needs to change.