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Showing 55 publications about Money and tax of type Consultation paper or Consultation analysis

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  1. Land and Buildings Transaction Tax - Additional Dwelling Supplement: call for evidence – summary of responses

    Overview of findings and summary of responses to our call for evidence and views on the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). It also sets out the Scottish Government’s response to the call for evidence.

  2. Land and Buildings Transaction Tax - Additional Dwelling Supplement legislation changes: consultation

    This consultation seeks views on proposed legislative amendments to the arrangements for the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS).

  3. Adult Disability Payment: Consultation on the Mobility Component

    The Scottish Government's consultation on the mobility component of Adult Disability Payment (ADP) gives people the opportunity to give their views on the eligibility criteria. The findings will inform the independent review of Adult Disability Payment commencing later this year.

  4. Adult Disability Payment: Consultation on the Mobility Component: Easy Read

    The Scottish Government's consultation on the mobility component of Adult Disability Payment gives people the opportunity to give their views on the eligibility criteria. The findings will inform the independent review of Adult Disability Payment commencing later this year.

  5. Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation

    The Programme for Government 2022 to 2023 sets out a commitment to introduce a Scottish Aggregates Levy Bill. To help inform the Bill, this consultation invites views on how a new and distinctive Scottish aggregates tax, replacing the current UK levy, should be structured and operate.

  6. Scotland's statutory debt solutions and diligence - policy review response: consultation

    This consultation seeks views on Scottish Government proposals for reforms to the Scottish statutory debt solutions and debt recovery mechanisms (diligence). The proposals put forward are in response to recommendations arising from stakeholder led policy reviews that have now concluded.

  7. Scottish Landfill Tax - further clarity and certainty: consultation analysis

    The Scottish Government invited views on a proposed amendment to the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014. This document summarises respondents’ views, and the government’s response.

  8. Decapitalisation rates for the 2023 revaluation: consultation analysis

    Analysis of the consultation we launched on 20 December 2021. This sought views on the prescription of decapitalisation rate(s) to be used when non-domestic subjects are valued using the contractor’s basis for the 2023 revaluation.

  9. Low Income Winter Heating Assistance consultation: Scottish Government response

    Our response to the consultation on our proposals to introduce a new Scottish benefit, Low Income Winter Heating Assistance (LIWHA), to replace the current Cold Weather Payment scheme in Scotland from winter 2022.

  10. Low Income Winter Heating Assistance: consultation analysis

    Analysis of the responses to our consultation on the proposal to introduce a new Scottish benefit, Low Income Winter Heating Assistance (LIWHA), to replace the current Cold Weather Payment scheme in Scotland from winter 2022.

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