A submission by IFS researchers Kate Ogden and David Phillips to a government consultation on the principles and objectives of council funding reform.

“The government yesterday published the final local government finance settlement, which confirmed final funding allocations ...

Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any ...

Scotland’s Budget for 2025–26, published in December, announced an immediate increase in the surcharge in land and buildings transaction tax (LBTT) on the purchase of second and rental homes, from 6% ...