Scotland has become the first part of the UK to introduce a formal tourist tax as councils were given the power to levy a charge on overnight visitors.
Scottish councils face “severe challenges” to balance their books, with cuts in expenditure of up to 8.5% required over the next three years, the nation’s spending watchdog has warned.
Scotland saw higher net migration from elsewhere in the UK after adopting a more progressive income tax system – but it could have been higher still without that divergence, according to the latest...
Scotland’s devolved benefits are to come under the scrutiny of the national spending watchdog, which warned that growing expenditure on health and social security will intensify financial pressure on...
The Scottish Government is at risk of missing its child poverty targets after figures showed around a quarter of children still living in relative poverty.
A review of the fiscal arrangements between Scotland and the rest of the UK may be needed to address the “asymmetric shock” of climate change across the country, according to Scotland’s official...
Climate change and the pursuit of net zero pose a profound threat to Scotland’s public finances, and it could face a disproportionate impact compared with England, the Scottish Fiscal Commission has...
Growing demand and increasing costs have worsened financial pressures in NHS Scotland that could put its long-term affordability at risk, the national watchdog has warned.
A real-terms increase in funding will not be enough for Scottish councils to run preventative services that help people out of poverty, local leaders have warned.
Workforce shortages have forced Scottish NHS boards to spend more on expensive temporary staff to fill gaps, the Scottish Conservatives have claimed after making Freedom of Information requests.
Income tax is set to generate £700m more for the Scottish Government next year than previously expected, but only a small portion of this is from the hike for high-earners announced in this week’s...
Higher-than-expected public sector pay and meeting spending commitments will create a £1.5bn gap in Scotland’s 2024-25 budget, the Fraser of Allander Institute has warned.
High service demand, rising costs and the large ringfencing of budgets could see 24% of Scottish councils issue Section 114 notices next year, the Local Government Information Unit has said.
A proposal to freeze council tax next year risks “compounding councils’ ongoing underfunding”, the Convention of Scottish Local Authorities has warned while criticising the lack of engagement with...
Proposals to raise council tax rates for properties in the highest bands in Scotland shy away from the fundamental reform local taxation needs, researchers have said.
First minister Humza Yousaf is set to let Scottish councils double council tax on second homes, and will develop “alternative governance arrangements” for island authorities.
Unexpected tax growth in Scotland was not enough to avoid the removal of £390m of block grant funding in 2024-25, the nation’s fiscal commission has said.
Record oil and gas income in Scotland helped to close the gap between money raised and spent on public services last year, the latest Government Expenditure and Revenue Scotland report said.
Proposals to freeze the recruitment of police staff in Scotland will worsen conditions for existing employees and could leave services at unsafe staffing levels, bodies representing those staff have...
