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Showing 55 publications about Money and tax of type Consultation paper or Consultation analysis
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Natural capital - market framework: engagement paper
This engagement paper summarises the key natural capital market framework co -development issues and questions that will be explored. The content will be used to help inform, guide and support all participants during the engagement and co-development process.
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Transferred non-domestic rates appeals: survey responses
The functions of valuation appeal committees transferred to the local taxation chamber, first-tier tribunal, on 1 April 2023.
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Scottish court fees 2024 to 2025: consultation
Consultation to seek views on proposals to revise court fees in Scotland so that the fees raised in our courts continue to contribute appropriately to the cost of the business undertaken in those courts.
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Additional Dwelling Supplement - change proposals: consultation analysis and Scottish Government response
Our response to the consultation "Additional Dwelling Supplement: Proposals for Change" which ended on 5 April 2023. Sets out a summary of responses to that consultation and our next steps.
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Fairer Council Tax: consultation analysis
Analysis of responses to the Fairer Council Tax consultation.
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Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy Consultation Analysis Report
Report on the responses to the Scottish Government consultation regarding the structure and operation of a Scottish Aggregates Tax
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Fairer Council Tax: consultation
The Scottish Government and COSLA (on behalf of local government) are inviting responses to this consultation on a fairer council tax system, which concerns the Council Tax charges (also referred to as multipliers) for properties in valuation Bands E to H.
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Land and Buildings Transaction Tax - proposed relief for Green Freeports consultation: SG response and summary of responses
Overview of findings and a summary of responses to our consultation on 'The Land and Buildings Transaction Tax: Proposed Relief for Green Freeports’. It also sets out the Scottish Government’s response and a summary of the next steps.
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Council Tax for second and empty homes, and non-domestic rates thresholds: consultation
This joint public consultation with COSLA seeks views on giving local authorities the power to increase council tax on second homes and empty homes, as well as considering whether the current non-domestic rates thresholds for self-catering accommodation remain appropriate.
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Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
This consultation seeks views on proposed legislative amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013,. These will provide a relief from LBTT for qualifying non-residential transactions within a designated Green Freeport tax site.