Scottish Budget 2023/24 Tax Update

Deputy First Minister John Swinney announced the Scottish Government budget for 2023-24 on Thursday 15th December against what he described as ‘the most turbulent economic and financial context that most people can remember’. The ongoing conflict in Ukraine, energy price increases and the impact of Brexit were all mentioned as having contributed to the current situation, as well as the UK Government’s September mini-budget.

We have created a brief summary of the Income Tax and Land & Buildings Transaction Tax changes here –

Thomson Cooper Scottish Budget 2023-24 Tax Update


The full collection of Scottish Budget documents can be found here.

Contact our tax team if you require help with tax planning as a result of these changes at

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