Devolved taxes 2019-25
| Category |
2019-20 £000 |
2020-21 £000 |
2021-22 £000 |
2022-23 £000 |
2023-24 £000 |
2024-25 £000 |
|---|---|---|---|---|---|---|
| LBTT | 597,368 | 517,354 | 807,183 | 847,836 | 784,372 | 899,162 |
| SLfT | 118,959 | 106,528 | 125,248 | 109,699 | 68,372 | 55,938 |
| Penalties and interest | 735 | 138 | 1,245 | 2,797 | 2,714 | 6,457 |
| Total tax revenue | 717,062 | 624,020 | 933,676 | 960,332 | 855,458 | 961,557 |
LBTT 2019-25
| Category |
2019-20 £000 |
2020-21 £000 |
2021-22 £000 |
2022-23 £000 |
2023-24 £000 |
2024-25 £000 |
|---|---|---|---|---|---|---|
| Residential | 286,908 | 259,632 | 418,390 | 464,904 | 421,046 | 485,480 |
| Net ADS | 120,226 | 115,104 | 140,750 | 162,896 | 176,226 | 179,740 |
| Non-residential | 190,234 | 142,618 | 248,043 | 220,036 | 187,10 | 233,972 |
| Total LBTT (£000) | 597,368 | 517,354 | 807,183 | 847,836 | 784,372 | 899,162 |
| Number of tax returns | 121,050 | 109,170 | 126,350 | 118,990 | 110,830 | 123,950 |
SLfT 2019-2025
| Category |
2019-20 £000 |
2020-21 £000 |
2021-22 £000 |
2022-23 £000 |
2023-24 £000 |
2024-25 £000 |
|---|---|---|---|---|---|---|
| Tax (£000) | 118,959 | 106,528 | 125,248 | 109,699 | 68,372 | 55,938 |
| Standard rate tonnage | 1,343,700 | 1,170,300 | 1,348,600 | 1,179,100 | 693,100 | 551,000 |
| Lower rate tonnage | 685,700 | 618,800 | 680,100 | 684,500 | 607,000 | 550,500 |
| Total tonnage | 2,029,400 | 1,789,100 | 2,028,700 | 1,863,600 | 1,300,100 | 1,101,500 |
Resource spend (including programme costs) 2019-2025
| Category |
2019-20 £000 |
2020-21 £000 |
2021-22 £000 |
2022-23 £000 |
2023-24 £000 |
2024-25 £000 |
|---|---|---|---|---|---|---|
| Income | 0 | 59 | 41 | 44 | 1 | 0 |
| Staff costs | (3,998) | (4,234) | (4,324) | (4,800) | (5,455) | (6,162) |
| Goods and services | (1,912) | (1,651) | (1,638) | (1,568) | (1,467) | (1,476) |
| Programme costs* | (763) | (30) | 0 | (104) | (377) | (390) |
| Depreciation and amortisation | (182) | (377) | (417) | (432) | (534) | (666) |
| Impairment | 0 | 0 | 0 | (49) | 49 | 0 |
| Provision | (212) | 0 | 0 | 0 | 0 | 0 |
| Loss on disposal | 0 | 0 | 0 | 0 | (49) | 0 |
| Net operating costs | (7,067) | (6,233) | (6,338) | (6,909) | (7,832) | (8,694) |