The Scottish Parliament has the power to set the Income Tax rates and bands for the non-savings, non-dividend income of Scottish taxpayers, with the revenue received coming to the Scottish Government through the operation of the Fiscal Framework. Responsibility for the other parts of the Income Tax system, which includes reliefs and exemptions, and setting the UK-wide Personal Allowance, remains reserved to the UK Parliament.
The critically endangered flapper skate is to gain further protection following the extension of an urgent Marine Protected Area (MPA) within the Inner Sound of Skye. The site protects a nationally important flapper skate egg nursery area which is the largest of its kind to be identified in Scotland.
Foreword - by the Cabinet Secretary for Finance and Economy. This Scottish Budget comes at a crucial juncture for Scotland.
Land and Buildings Transaction Tax (LBTT) is a tax applied to residential and non-residential land and buildings transactions (including commercial leases) where a chargeable interest is acquired. The Additional Dwelling Supplement (ADS) is payable, as part of LBTT, on purchases of all relevant residential properties for £40,000 and above.
2021/22 council Tax was frozen but now councils may set new rates for 2022/23. Council Tax is a local tax, with receipts retained by local government and separate from the Scottish Budget.
Non-Domestic Rates. Non-domestic rates (NDR), often described as business rates, are a local tax levied on lands and heritages used for non-domestic purposes in the public, private and third sectors.
Ending Scotland's contribution to climate change, tackling inequalities and investing in the economy and our public services are at the forefront of the 2022-2023 Scottish Budget. Outlining a bold, ambitious and progressive funding package, Finance Secretary Kate Forbes said the Budget will accelerate Scotland's COVID recovery and help transition the country towards becoming fairer, greener and more prosperous.
A note on the distributional impact of the Scottish Government's Income Tax policy for 2022-2023. Income Tax: Cumulative Impacts on Income Levels and Equality Summary This note sets out the distributional impact of the Scottish Government's Income Tax policy choices on Scottish taxpayers since 2016-17, when the Scottish Parliament was first able to set a different rate of Income Tax in Scotland.
One of the UK's most challenging civil engineering projects will be paused for the next few months as winter takes hold on Cairngorm mountain estate. Teams from contractor Balfour Beatty, acting for Highlands and Islands Enterprise (HIE), have been busy on site since April 2021, carrying out a range of technical tasks to strengthen the 1.8km viaduct that supports the Cairngorm funicular railway.
A four-year aquaculture R&D project that will create 30 jobs has been awarded up to £5m. A four-year aquaculture research and development project has been awarded up to £5m in public sector funding.
Highland Councillors have agreed an ambitious approach to developing a net zero strategy and action plan for the region that will maximise external funding to deliver its climate change targets. Councillors welcomed feedback on staff and Members' attendance at COP26 which helped to secure a variety of benefits and new opportunities to support and strengthen the Council’s approach to climate action.
Development partner hub North Scotland can confirm work has been completed on the new Broadford Hospital on Skye and the building handed over to NHS Highland. The successful completion of the 24-bed hospital follows the handover of the Badenoch and Strathspey Community Hospital in Aviemore in September in a £40 million hub North Scotland development on behalf of NHS Highland.
First intensive short courses in HGV driving get under way to help tackle skills shortages and support up to 11,000 people launching new careers in the logistics sector. Free courses for adults to train to be HGV drivers are under way across the country - as part of a package of measures to ease driver shortages and support supply chains this Christmas and beyond.
Scotland's Budget is providing record funding to health and social care, including £12.9 billion for health boards to support patient services and ensure frontline funding increases by at least £2.5 billion by 2026-27. This will be part of a total £18 billion allocated to the sector as it faces up to the continued challenges of COVID-19.
The latest data shows record numbers of students accepted places to study nursing and midwifery in England for the second year running. Record numbers of students accepted places to study nursing and midwifery in England this year for the second year running, according to the latest data on university admissions published by the Universities and Colleges Admissions Service (UCAS).
North of the Ord - One Artist's View of Caithness is the new exhibition at the Thurso Gallery. Mixed media textile artist Debbie Lee started the collection when the country was in lockdown, with inspiration sought locally, most often whilst out for walks.
Cheerleaders for Cambo's shutdown throwing energy workers and UK's energy security under a bus, says GMB Union. GMB, the energy union, says the decision to pause the Cambo oil field project amounts to a ‘surrender of the national interest.' The firm behind the development off Shetland is reported to be ‘pausing' the project.
Weekly national influenza and COVID-19 report, monitoring coronavirus (COVID-19) activity, seasonal flu and other seasonal respiratory illnesses. The main points from this week's national influenza and COVID-19 surveillance report are: Surveillance indicators suggest that at a national level COVID-19 activity has increased in some indicators such as case rates for those aged 5 to 9 and the number of acute respiratory infection incidents in England in week 48 of 2021.
5,018 new cases of COVID-19 reported*. 57,764 new tests for COVID-19 that reported results* 9.3% of these were positive.
Government is naming and shaming businesses which failed to pay the minimum wage to 12,000 of the lowest paid workers. 208 businesses named and shamed by government for failing to pay their employees the minimum wage.
