@article{seely_direct_2025,
	title = {Direct taxes: {Rates} and allowances for 2025/26},
	shorttitle = {Direct taxes},
	url = {https://commonslibrary.parliament.uk/research-briefings/cbp-10237/},
	abstract = {The new tax year started on 6 April 2025. Direct taxes’ rates and allowances were confirmed in the 2024 Autumn Budget. These are taxes paid directly by the taxpayer to the government.},
	language = {en-GB},
	urldate = {2025-08-16},
	author = {Seely, Antony and Masala, Francesco and Mirza-Davies, James and Keep, Matthew},
	month = aug,
	year = {2025},
	file = {Snapshot:/home/graham_s/Zotero/storage/CJ3N9764/cbp-10237.html:text/html},
}

@misc{noauthor_7_nodate,
	title = {7. {Up}-rating {Policy} for 2025-26},
	url = {https://www.gov.scot/publications/social-security-assistance-scotland-up-rating-inflation-2025-26/pages/8/},
	abstract = {A report on the impact of inflation on devolved social security assistance as required under section 86A of the Social Security (Scotland) Act 2018.},
	language = {en},
	urldate = {2025-08-16},
	file = {Snapshot:/home/graham_s/Zotero/storage/A2IQ4F3F/8.html:text/html},
}

@misc{noauthor_benefit_nodate,
	title = {Benefit and pension rates 2025 to 2026},
	url = {https://www.gov.uk/government/publications/benefit-and-pension-rates-2025-to-2026/benefit-and-pension-rates-2025-to-2026},
	language = {en},
	urldate = {2025-08-16},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/9MWD4GVS/benefit-and-pension-rates-2025-to-2026.html:text/html},
}

@misc{noauthor_child_nodate,
	title = {Child {Benefit}, {Guardian}'s {Allowance} and tax credits — rates and allowances},
	url = {https://www.gov.uk/government/publications/rates-and-allowances-tax-credits-child-benefit-and-guardians-allowance/tax-credits-child-benefit-and-guardians-allowance},
	language = {en},
	urldate = {2025-08-16},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/53K7U7US/tax-credits-child-benefit-and-guardians-allowance.html:text/html},
}

@misc{noauthor_minimum_nodate,
	title = {Minimum wage rates for 2025},
	url = {https://www.gov.uk/government/publications/minimum-wage-rates-for-2025},
	abstract = {National Minimum Wage rates for April 2025, including the National Living Wage.},
	language = {en},
	urldate = {2025-08-16},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/NDYWDU2S/minimum-wage-rates-for-2025.html:text/html},
}

@misc{noauthor_vehicle_nodate,
	title = {Vehicle {Excise} {Duty} rates for cars, vans and motorcycles — from 1 {April} 2025},
	url = {https://www.gov.uk/government/publications/vehicle-excise-duty-rates-for-cars-vans-and-motorcycles-from-1-april-2025/vehicle-excise-duty-rates-for-cars-vans-and-motorcycles-from-1-april-2025},
	language = {en},
	urldate = {2025-08-16},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/YGIPAM5D/vehicle-excise-duty-rates-for-cars-vans-and-motorcycles-from-1-april-2025.html:text/html},
}

@misc{noauthor_mid-2024_nodate,
	title = {Mid-2024 population estimates - {National} {Records} of {Scotland} ({NRS})},
	url = {https://www.nrscotland.gov.uk/publications/mid-2024-population-estimates/},
	abstract = {Population estimates for Scotland and its administrative areas by age and sex on 30 June 2024.},
	language = {en-GB},
	urldate = {2025-08-16},
	file = {Snapshot:/home/graham_s/Zotero/storage/RQY3CF9C/mid-2024-population-estimates.html:text/html},
}

@misc{noauthor_scotlands_2025,
	title = {Scotland’s {Economic} and {Fiscal} {Forecasts} {Update} – {June} 2025 {\textbar} {Scottish} {Fiscal} {Commission}},
	url = {https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-update-june-2025/},
	language = {en-GB},
	urldate = {2025-08-16},
	month = jun,
	year = {2025},
	file = {Snapshot:/home/graham_s/Zotero/storage/UULRDYMK/scotlands-economic-and-fiscal-forecasts-update-june-2025.html:text/html},
}

@misc{noauthor_alcohol_2025,
	title = {Alcohol {Duty} rates},
	url = {https://www.gov.uk/guidance/alcohol-duty-rates},
	abstract = {Check the rates of duty for beer, cider, spirits, wine and other fermented products.},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	month = feb,
	year = {2025},
	file = {Snapshot:/home/graham_s/Zotero/storage/FB497W8L/alcohol-duty-rates.html:text/html},
}

@misc{noauthor_tobacco_nodate,
	title = {Tobacco {Products} {Duty} rates},
	url = {https://www.gov.uk/government/publications/rates-and-allowances-excise-duty-tobacco-duty/excise-duty-tobacco-duty-rates},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/N9XVJHKK/excise-duty-tobacco-duty-rates.html:text/html},
}

@misc{noauthor_minimum_nodate-1,
	title = {Minimum unit pricing for alcohol},
	url = {https://www.gov.scot/policies/alcohol-and-drugs/minimum-unit-pricing/},
	abstract = {Minimum unit pricing sets the lowest price an alcoholic drink can be sold for. This is 65p per unit in Scotland.},
	language = {en},
	urldate = {2025-08-18},
	file = {Snapshot:/home/graham_s/Zotero/storage/G5XIMZ2Z/minimum-unit-pricing.html:text/html},
}

@misc{noauthor_2025_nodate,
	title = {2025 to 2026},
	url = {https://www.gov.scot/publications/local-housing-allowance-rates/pages/2025-to-2026/},
	abstract = {Local Housing Allowance rates for 2025 to 2026.},
	language = {en},
	urldate = {2025-08-18},
	file = {Snapshot:/home/graham_s/Zotero/storage/DG7K6TET/2025-to-2026.html:text/html},
}

@misc{noauthor_council_2024,
	title = {Council tax datasets},
	url = {https://www.gov.scot/publications/council-tax-datasets/},
	abstract = {A range of council tax datasets.},
	language = {en},
	urldate = {2025-08-18},
	month = mar,
	year = {2024},
	file = {Snapshot:/home/graham_s/Zotero/storage/BFFQ4GSG/council-tax-datasets.html:text/html},
}

@misc{noauthor_blind_nodate,
	title = {Blind {Person}'s {Allowance}},
	url = {https://www.gov.uk/blind-persons-allowance},
	abstract = {Blind Person's Allowance is an extra amount you can earn before paying tax - what you'll get, eligibility, how to apply and how to transfer your allowance},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/585IJ3QN/blind-persons-allowance.html:text/html},
}

@misc{noauthor_annex_nodate,
	title = {Annex {A}: rates and allowances},
	shorttitle = {Annex {A}},
	url = {https://www.gov.uk/government/publications/autumn-budget-2024-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/6MV7ITLT/annex-a-rates-and-allowances.html:text/html},
}

@misc{noauthor_annex_nodate-1,
	title = {Annex {A}: rates and allowances},
	shorttitle = {Annex {A}},
	url = {https://www.gov.uk/government/publications/autumn-budget-2024-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/BA8T2S5M/annex-a-rates-and-allowances.html:text/html},
}

@misc{noauthor_tax_nodate,
	title = {Tax on your private pension contributions},
	url = {https://www.gov.uk/tax-on-your-private-pension/pension-tax-relief},
	abstract = {Tax you pay and tax relief you get on contributions to your private pension - annual allowance, lifetime allowance, apply for individual protection},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/WA7R3XY6/pension-tax-relief.html:text/html},
}

@misc{noauthor_housing_nodate,
	title = {Housing {Benefit}},
	url = {https://www.gov.uk/housing-benefit/what-youll-get},
	abstract = {Housing Benefit or Local Housing Allowance (LHA) - rates, eligibility, claim form, calculator, appeals, 'Discretionary Housing Payment'.},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/MUJIERX2/what-youll-get.html:text/html},
}

@misc{noauthor_council_nodate,
	title = {Council {Tax} {Rates}: {Comparing} {Scotland} to other {UK} nations},
	shorttitle = {Council {Tax} {Rates}},
	url = {https://www.gov.scot/publications/council-tax-rates-comparing-scotland-to-other-uk-nations/},
	abstract = {This paper sets out some important differences which should be borne in mind when comparing Scotland’s Council Tax rates to those of England and Wales.},
	language = {en},
	urldate = {2025-08-18},
	file = {Snapshot:/home/graham_s/Zotero/storage/LE4RE2Q5/council-tax-rates-comparing-scotland-to-other-uk-nations.html:text/html},
}

@misc{noauthor_universal_nodate,
	title = {Universal {Credit} {Local} {Housing} {Allowance} rates: 2025 to 2026},
	shorttitle = {Universal {Credit} {Local} {Housing} {Allowance} rates},
	url = {https://www.gov.uk/government/publications/universal-credit-local-housing-allowance-rates-2025-to-2026},
	abstract = {Monthly Universal Credit Local Housing Allowance rates for England, Scotland and Wales from 2025 to 2026.},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/BFGL3HDX/universal-credit-local-housing-allowance-rates-2025-to-2026.html:text/html},
}

@misc{noauthor_local_nodate,
	title = {Local {Housing} {Allowance} ({LHA}) rates applicable from {April} 2025 to {March} 2026},
	url = {https://www.gov.uk/government/publications/local-housing-allowance-lha-rates-applicable-from-april-2025-to-march-2026},
	abstract = {Tables showing the Local Housing Allowance rates in accordance with statute.},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/YGRZQD8K/local-housing-allowance-lha-rates-applicable-from-april-2025-to-march-2026.html:text/html},
}

@misc{noauthor_council_2025,
	title = {Council {Tax} levels: {April} 2025 to {March} 2026 [{HTML}] {\textbar} {GOV}.{WALES}},
	shorttitle = {Council {Tax} levels},
	url = {https://www.gov.wales/council-tax-levels-april-2025-march-2026-html},
	abstract = {Details of the levels of average band D council tax by local authority for April 2025 to March 2026.},
	language = {en},
	urldate = {2025-08-18},
	month = mar,
	year = {2025},
	file = {Snapshot:/home/graham_s/Zotero/storage/GTNGR2CR/council-tax-levels-april-2025-march-2026-html.html:text/html},
}

@misc{noauthor_council_nodate-1,
	title = {Council {Tax} levels set by local authorities in {England} 2025 to 2026 (revised)},
	url = {https://www.gov.uk/government/statistics/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026},
	language = {en},
	urldate = {2025-08-18},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/MSTHVHBA/council-tax-levels-set-by-local-authorities-in-england-2025-to-2026.html:text/html},
}

@misc{noauthor_school_nodate,
	title = {School healthy living survey: school meal uptake statistics 2024},
	shorttitle = {School healthy living survey},
	url = {https://www.gov.scot/publications/school-healthy-living-survey-school-meal-uptake-statistics-2024/},
	abstract = {School healthy living survey: school meal uptake statistics 2024},
	language = {en},
	urldate = {2025-08-28},
	file = {Snapshot:/home/graham_s/Zotero/storage/HYEG5QEA/school-healthy-living-survey-school-meal-uptake-statistics-2024.html:text/html},
}

@misc{noauthor_social_nodate,
	title = {Social {Security} {Scotland} - {Pension} {Age} {Disability} {Payment} statistics to 30 {April} 2025},
	url = {https://www.socialsecurity.gov.scot/reporting/publications/pension-age-disability-payment-statistics-to-30-april-2025},
	language = {en},
	urldate = {2025-08-28},
	journal = {Social Security Scotland},
	file = {Snapshot:/home/graham_s/Zotero/storage/56P4ARYR/pension-age-disability-payment-statistics-to-30-april-2025.html:text/html},
}

@misc{noauthor_social_nodate-1,
	title = {Social {Security} {Scotland} - {Carer} {Support} {Payment} and {Carer}'s {Allowance} {Supplement} {August} 2025},
	url = {https://www.socialsecurity.gov.scot/reporting/publications/carer-support-payment-and-carers-allowance-supplement-august-2025},
	language = {en},
	urldate = {2025-08-28},
	journal = {Social Security Scotland},
	file = {Snapshot:/home/graham_s/Zotero/storage/P99PRQQ8/carer-support-payment-and-carers-allowance-supplement-august-2025.html:text/html},
}

@misc{noauthor_social_nodate-2,
	title = {Social {Security} {Scotland} - {Carer} {Support} {Payment} and {Carer}'s {Allowance} {Supplement} {August} 2025},
	url = {https://www.socialsecurity.gov.scot/reporting/publications/carer-support-payment-and-carers-allowance-supplement-august-2025},
	language = {en},
	urldate = {2025-08-28},
	journal = {Social Security Scotland},
	file = {Snapshot:/home/graham_s/Zotero/storage/XPBRZDHH/carer-support-payment-and-carers-allowance-supplement-august-2025.html:text/html},
}

@misc{noauthor_social_nodate-3,
	title = {Social {Security} {Scotland} - {Child} {Disability} {Payment}: statistics to 30 {June} 2025},
	shorttitle = {Social {Security} {Scotland} - {Child} {Disability} {Payment}},
	url = {https://www.socialsecurity.gov.scot/reporting/publications/child-disability-payment-statistics-to-30-june-2025},
	language = {en},
	urldate = {2025-08-28},
	journal = {Social Security Scotland},
	file = {Snapshot:/home/graham_s/Zotero/storage/M7P4PID5/child-disability-payment-statistics-to-30-june-2025.html:text/html},
}

@misc{noauthor_social_nodate-4,
	title = {Social {Security} {Scotland} - {Statistics}},
	url = {https://www.socialsecurity.gov.scot/publications/statistics},
	language = {en},
	urldate = {2025-08-28},
	journal = {Social Security Scotland},
	file = {Snapshot:/home/graham_s/Zotero/storage/MMATDJ6Z/statistics.html:text/html},
}

@misc{noauthor_council_nodate-2,
	title = {Council {Tax} {Collection} {Statistics}, 2024-25},
	url = {https://www.gov.scot/publications/council-tax-collection-statistics-2024-25/},
	abstract = {This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2024-25.},
	language = {en},
	urldate = {2025-08-26},
	file = {Snapshot:/home/graham_s/Zotero/storage/I4JZZHBZ/council-tax-collection-statistics-2024-25.html:text/html},
}

@misc{noauthor_ann_nodate,
	title = {[{ANN}] {PrettyTables} v3.0.0 - {Package} {Announcements}},
	url = {https://discourse.julialang.org/t/ann-prettytables-v3-0-0/131821/35},
	abstract = {The Julia programming language forum: discuss usage, development, packages, and community.},
	language = {en},
	urldate = {2025-08-26},
	journal = {Julia Programming Language},
	file = {Snapshot:/home/graham_s/Zotero/storage/6ZVDCRVU/35.html:text/html},
}

@misc{noauthor_child_nodate-1,
	title = {Child {Benefit} {Statistics}: annual release, {August} 2024 - {GOV}.{UK}},
	url = {https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2024},
	urldate = {2025-08-25},
	file = {Child Benefit Statistics\: annual release, August 2024 - GOV.UK:/home/graham_s/Zotero/storage/B9ZNHKZK/child-benefit-statistics-annual-release-august-2024.html:text/html},
}

@misc{noauthor_benefit_nodate-1,
	title = {Benefit expenditure and caseload tables - {GOV}.{UK}},
	url = {https://www.gov.uk/government/collections/benefit-expenditure-tables},
	urldate = {2025-08-25},
}

@misc{noauthor_dwp_nodate,
	title = {{DWP} benefits statistics: {August} 2025},
	shorttitle = {{DWP} benefits statistics},
	url = {https://www.gov.uk/government/statistics/dwp-benefits-statistics-august-2025},
	abstract = {Accredited Official Statistics and Official Statistics release of the main DWP administered benefits through Stat-Xplore or supplementary tables where appropriate.},
	language = {en},
	urldate = {2025-08-25},
	journal = {GOV.UK},
	file = {Snapshot:/home/graham_s/Zotero/storage/2S8JYYBN/dwp-benefits-statistics-august-2025.html:text/html},
}

@misc{noauthor_supporting_nodate,
	title = {Supporting documents},
	url = {https://www.gov.scot/publications/government-expenditure-revenue-scotland-2024-25/},
	abstract = {Government Expenditure and Revenue Scotland (GERS) is an Accredited Official Statistics publication. It estimates the revenue raised in Scotland and the cost of public services provided for Scotland.},
	language = {en},
	urldate = {2025-08-25},
	file = {Snapshot:/home/graham_s/Zotero/storage/L4I3KBHI/government-expenditure-revenue-scotland-2024-25.html:text/html},
}

@misc{noauthor_country_nodate,
	title = {Country and regional public sector finances {ITL1} revenue proportions - {Office} for {National} {Statistics}},
	url = {https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/datasets/countryandregionalpublicsectorfinancesnuts1revenueproportions},
	urldate = {2025-08-25},
	file = {Country and regional public sector finances ITL1 revenue proportions - Office for National Statistics:/home/graham_s/Zotero/storage/7Q5JWXHZ/countryandregionalpublicsectorfinancesnuts1revenueproportions.html:text/html},
}

@misc{noauthor_country_nodate-1,
	title = {Country and regional public sector finances, {UK} - {Office} for {National} {Statistics}},
	url = {https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/articles/countryandregionalpublicsectorfinances/financialyearending2023},
	urldate = {2025-08-25},
	file = {Country and regional public sector finances, UK - Office for National Statistics:/home/graham_s/Zotero/storage/JXHZAW9P/financialyearending2023.html:text/html},
}

@misc{noauthor_government_nodate,
	title = {Government {Expenditure} and {Revenue} {Scotland} ({GERS}): detailed methodology 2024-25},
	shorttitle = {Government {Expenditure} and {Revenue} {Scotland} ({GERS})},
	url = {https://www.gov.scot/publications/gers-methodology-2024-25/},
	abstract = {Details of the methodology used to obtain estimates of public sector revenues and expenditure for the Government Expenditure and Revenue Scotland (GERS) 2024-25 publication.},
	language = {en},
	urldate = {2025-08-25},
	file = {Snapshot:/home/graham_s/Zotero/storage/VFWDM3EI/gers-methodology-2024-25.html:text/html},
}

@misc{noauthor_social_nodate-5,
	title = {Social {Security} {Scotland} - {Scottish} {Child} {Payment}: high level statistics to {June} 2024},
	shorttitle = {Social {Security} {Scotland} - {Scottish} {Child} {Payment}},
	url = {https://www.socialsecurity.gov.scot/reporting/publications/scottish-child-payment-high-level-statistics-to-30-june-2024},
	language = {en},
	urldate = {2025-08-29},
	journal = {Social Security Scotland},
	file = {Snapshot:/home/graham_s/Zotero/storage/UTG3YZ5L/scottish-child-payment-high-level-statistics-to-30-june-2024.html:text/html},
}