Government finance
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Public bodies expenditure: aggregated data for 2022-23
Management information data on public bodies’ corporate functions
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Budget marks ‘step in right direction’
Finance Secretary responds to UK Autumn Budget.
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FM: Chancellor must invest in opportunity
First Minister and Scottish Chambers of Commerce issue joint call for investment to support growth.
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Public sector pay policy 2024-2025 - Chief Executive framework: technical guide update
Update to the technical guide Chief Executive framework. Supports the application of the public sector pay policy.
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Public sector pay: Chief Executive framework review
A review of the public sector pay policy Chief Executive framework, covering Chief Executive remuneration.
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The Scottish Government Consolidated Accounts for the year ended 31 March 2024
The consolidated accounts report actual outturn and compare it to the budget authorised by the Scottish Parliament, each stated on the same accounting basis. The accounts have received a clean bill of health from Audit Scotland for the past 19 years.
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The Scottish Consolidated Fund Accounts for the year ended 31 March 2024
The 2023-24 annual account for Scottish Consolidated Fund (SCF) set up following devolution in 1999 and under the Scotland Act 1998. This account has been prepared under sections 19(2) and 19(4) of the Public Finance and Accountability (Scotland) Act 2000.
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Orkney ferry funding
Government support to help council replace fleet.
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Pre-Budget Fiscal Statement: Equality and Fairer Scotland Impact Assessment
Equalities and Fairer Scotland Impact Assessments for the measures taken in the Pre-Budget Fiscal Statement
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Autumn Budget Revision 2024-25: supporting document
Supporting document to the Budget (Scotland) Act 2024 Amendment Regulations 2024. Provides details of Level 2 and 3 budgets.
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Climate change - Scottish National Adaptation Plan 2024-2029: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) undertaken for the Scottish National Adaptation Plan 2024-2029.
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Chancellor urged to deliver Budget of ‘investment and opportunity’
Pledge to work with UK Government to create ‘the change people need’.
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Open data in Scotland: a blueprint for unlocking innovation, collaboration and impact
This independent report was commissioned by the Scottish Government Digital Directorate on the current international and domestic position on open data. This has been used to inform high-level recommendations on next steps for open data in Scotland.
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Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence
Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence by WPI Economics on behalf of the independent Minimum Income Guarantee Expert Group.
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Overcoming barriers to the engagement of supply-side actors in Scotland's peatland natural capital markets - Annexes Volume
Research with landowners and managers in Scotland to better understand their motivations and preferences to help inform the design of policy and finance mechanisms for high-integrity peatland natural capital markets.
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Scottish Local Government Finance Statistics 2022-23
Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2022-23 based on authorities' audited accounts (where available).
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Councillors' remuneration and expenses recommendations: SG response
Scottish Local Authorities Remuneration Committee (SLARC) was asked to review the remuneration of all Councillors and consider whether the present levels of remuneration, for ordinary and senior Councillors, were appropriate for the current context. This report sets out the Scottish Government's response to the recommendations.
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Post-school education and skills reform legislation: consultation
We are consulting on proposals for legislation to change what public bodies do in the post-school system in order to simplify responsibilities for apprenticeships and student support.
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Nearly £50 billion invested in government priorities
Funding to support the NHS, reduce carbon emissions and help tackle poverty.
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Fiscal framework data annex: August 2024
Fiscal framework data annex following the UK Government’s Spring Budget in March 2024
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Council Tax Collection Statistics, 2023-24
This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2023-24.
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Supporting public services
Public Sector Pay Policy published.
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Spring Budget Revision 2023-2024 guide: finance update for the FPAC
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision (SBR) 2023 to 2024.
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Spring Budget ‘a betrayal of public services’
Deputy First Minister responds to Chancellor’s statement.
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Rural and island community support
Spring Budget needs to invest in environment and food production.
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Infrastructure investment plan 2021-2022 to 2025-2026: carbon assessment
This assessment draws on a range of evidence, including results from a taxonomy assessment, to carbon assess the 2021 Infrastructure Investment Plan.
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Scottish Budget: 2024 to 2025
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2024 to 2025, as presented to the Scottish Parliament.
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Scottish Budget 2024 to 2025: high level carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
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Scottish Government capital borrowing and bonds: memorandum
A memorandum on the Scottish Government's borrowing policy and future approach to borrowing and bonds.
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Scottish Budget 2024 to 2025: distributional analysis
Analysis of the impact on household incomes of tax and social security decisions taken in the 2024-25 Scottish Budget.
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Scottish Budget 2024 to 2025: implementing the renegotiated fiscal framework
A summary of changes agreed as part of the revised 2023 Scottish Fiscal Framework, and how they affect the 2024 to 2025 Scottish Budget.
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Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025
This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25.
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Natural capital: economic benefits assessment
Outlines new economic analysis that quantifies the likely economic impacts, measured as output and jobs created, from hypothetical cross-sector regional and national programmes of natural capital investment in Scotland.
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Non Domestic Rating Account: year ended 31 March 2023
Scottish Government White Paper Accounts for Non Domestic Rating 2022 to 2023.
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Consolidated Accounts: year ended 31 March 2023
Scottish Government Consolidated Accounts for year ended 31 March 2023.
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Scottish Consolidated Fund Accounts: year ended 31 March 2023
The Scottish Consolidated Fund Accounts for the year ended 31 March 2023.
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Autumn Budget Revision 2023-2024 guide: finance update
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Autumn Budget Revision (ABR) 2023 to 2024.
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Autumn Budget Revision 2023 to 2024: supporting document
Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.
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Equality and Human Rights Budget Advisory Group's recommendations: Scottish Government response - easy read
Sets out our response to each of the four groupings of recommendations from the Group’s report in easy read format. We also set out the key actions that we will take, many in partnership with others.
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Equality and Human Rights Budget Advisory Group's recommendations: Scottish Government response
Sets out our response to each of the four groupings of recommendations from the Group’s report. We also set out the key actions that we will take, many in partnership with others.
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Government Expenditure and Revenue Scotland 2022-23
Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the revenue raised in Scotland and the cost of public services provided for the benefit of Scotland.
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Draft Disability Assistance for Older People (Scotland) Regulations 2024: Draft Business and Regulatory Impact Assessment
A draft Business and Regulatory Impact Assessment (BRIA) considering the impact of the draft Disability Assistance for Older People (Scotland) Regulations 2024 on businesses, including the third sector.
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Agreement reached on Fiscal Framework
Greater financial clarity for Scotland.
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Budget - Provisional Outturn 2022-2023: briefing note
The 2022-2023 Provisional Outturn briefing note provides further supporting information to the Provisional Outturn statement 2022-2023 delivered by the Minister for Community Wealth and Public Finance on 15 June 2023.
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Local Government 2022-23 Provisional Outturn and 2023-24 Budget Estimates
This publication summarises the 2022-23 provisional outturn and 2023-24 budget estimates for revenue and capital services provided by Scottish local authorities.
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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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Council Tax Reduction in Scotland: 2022-2023
Council Tax Reduction (CTR) awarded by age, household structure, income sources and employment status, deprivation index, and Council Tax band in the financial year from April 2022 to March 2023. It makes references to the previously published March 2022 for comparative purposes.
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Council Tax Collection Statistics: 2022-2023
This publication provides statistics on Council Tax collection for 2022-2023 and earlier years. The statistics are based on aggregate returns provided by local authorities, who are responsible for the billing and collection of Council Tax.
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Infrastructure Investment Plan 2021-22 to 2025-26: progress report 2022 to 2023
Second annual progress report relating to the Infrastructure Investment Plan 2021-22 to 2025-26 which outlines the progress made in relation to the Plan’s three themes during the last year as well as key delivery achievements and activity planned for the coming year.
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Just transition for the built environment and construction sector: a discussion paper
This discussion paper is intended to support engagement on a just transition for the built environment and construction sector. Building on this engagement, a draft targeted action plan and route map (late 23/24) will outline the key steps to delivering a fair transition for the sector.
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Balancing Scotland’s budget
Funding to tackle poverty and support fair pay deals.
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The Scottish Government's Medium-Term Financial Strategy
This is the sixth Medium-Term Financial Strategy (MTFS) published by the Scottish Government and provides the context for the Scottish Budget and the Scottish Parliament.
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Scottish Budget 2021 to 2022: final outturn report
Report to present a statement of Final Outturn for the financial year 2021 to 2022 against the statutory limits authorised through the appropriate legislative processes by the Scottish Parliament.
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Mobilising private investment in natural capital: report
This report looks at how to encourage responsible private investment into peatland restoration, including how to overcome barriers to scaling voluntary carbon markets to restore peatland in Scotland.
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Equality, opportunity, community: New leadership - A fresh start
This publication sets out the First Minister’s vision for Scotland and the outcomes he and his government aim to achieve by 2026.
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National Islands Plan Annual Report 2022
The Islands (Scotland) Act 2018 requires that a report is presented to Parliament each year setting out the progress made towards delivery of the National Islands Plan. This report sets out progress made during the 2022 reporting year.
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Fair Work First: guidance - March 2023
Update November 2024: this guidance has been updated, including to clarify evidence requirements for demonstrating compliance with the real Living Wage and effective voice grant conditions, and offering a more streamlined evidence gathering process. The updated guidance is at https://www.gov.scot/publications/fair-work-first-guidance-3/
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Renewing Scotland’s play parks
£50 million investment.
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Public sector pay strategy 2023 to 2024
Public sector pay strategy for the year 2023 to 2024 which applies to staff in the Scottish Government and its associated departments, agencies, non-departmental public bodies (NDPBs) and public corporations.
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A ‘missed opportunity’ for meaningful action
DFM says Spring Budget falls short on vital lifelines.
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Finance and Public Administration Committee: finance update and Spring Budget Revision 2022 to 2023 guide
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision 2022 to 2023.
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Calls for targeted cost of living support
Chancellor should use “full range of powers”.
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The Funding of Local Government in Scotland, 2023-2024
Overview of the calculation of funding for local government, 2023-24.
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Scottish local government finance - Green Book: 2023-2024
Scottish Local Government Finance Settlement 2023-24: Funding Allocation Formula.
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Scottish Budget Bill passed
Further support for councils, culture sector and island ferries.
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A social contract with Scotland
Final stage of 2023-24 Budget Bill.
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Tax support for businesses
Non-Domestic Rates legislation.
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Spring Budget Revision 2022 to 2023: supporting document
Supporting document to the Budget (Scotland) Act 2022 Amendment (No. 2) Regulations 2023. Provides details of Level 2 and 3 budgets.
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Budget prioritises £3.4 billion for justice
Critical services supported despite challenging economic climate.
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Tax changes to support Scotland’s vital public services
Revenue to deliver £1 billion uplift in NHS funding.
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Scottish Budget: 2023 to 2024
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2023 to 2024, as presented to the Scottish Parliament.
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Scottish Budget 2023-24
Strengthening the social contract with Scotland’s people.
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Scottish Government Consolidated Accounts: year ended 31 March 2022
Scottish Government Consolidated Accounts for year ended 31 March 2022.
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Households ‘paying a steep price for UK economic mismanagement'
No measures to ease pressure on devolved budgets.
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Warning against a return to austerity
Calls for inflationary uplift to Scottish Budget.
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UK mini-budget a “huge gamble on health of economy”
Urgent meeting sought with Chancellor.
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‘Hard choices’ to prioritise spending
Half a billion savings identified to tackle cost crisis.
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Rent freeze focus of Programme for Government
Ministers act to protect people in cost crisis.
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Cost Crisis Programme for Government
Scottish Child Payment increased from 14 November.
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Record revenues drive recovery in Scotland’s finances
Deficit falling faster than the UK.
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Government Expenditure & Revenue Scotland 2021-22
A National Statistics Publication for Scotland.
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Further help for Ukraine
£65 million of funding for military aid.
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First step to Fiscal Framework Review
Independent report into funding for tax and welfare devolution.
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Council Tax Collection Statistics, 2021-22
A National Statistics Publication for Scotland.
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Council Tax Reduction supports over 450,000 households
An Official Statistics Publication for Scotland.
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Programme and project management principles
Guidance on our principled approach to project delivery which is applicable to any project of any size.
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Resource Spending Review
Plans to invest in Scotland’s future.
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Spring Statement fails to properly tackle soaring living costs
Finance Secretary responds to UK Government plans.
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Urgent action needed to tackle cost of living
Finance Secretary writes to Treasury ahead of Spring Statement.
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Scottish defence commitments sought
‘More dialogue’ needed urges Minister.
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Scottish Budget Bill passed
Funding announced to help tackle the cost of living crisis.
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Ambitious Budget for a fairer, more prosperous Scotland
Plans will support families through the cost of living crisis.
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Scottish Budget 2021-2022: Equality and Fairer Scotland Budget statement
This report assesses the Equality and Fairer Scotland impacts of the Scottish Budget 2021-2022.
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Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy
This is the third Medium Term Financial Strategy (MTFS) published by the Scottish Government. The MTFS provides the context for the Scottish Budget and the next Scottish Parliament. This context will frame the incoming Government’s strategic approach to fiscal policy.
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“UK Government must respect devolution” – Wales & Scotland
Ministers call for commitment to make up lost EU funding to be honoured.
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Call for £98 billion stimulus package
Finance Secretary urges UK-wide support from Spending Review.
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Replacement for European Structural Funds
Meeting Scotland’s distinctive needs and priorities.
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Scotland’s economy recovering but fragile
State of the Economy report published.
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Coronavirus recovery and renewal
Programme for Government 2020-21.
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Joint working needed on funding for coronavirus response
Finance Secretary responds to UK Budget.
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Multimillion pound infrastructure projects completed
Affordable homes, transport links and schools delivered.
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Green economy ambition
Scottish National Investment Bank progress.
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Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019
GERS estimates the contribution of revenue raised in Scotland toward goods and services.
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Challenging UK austerity and uncertainty
Medium Term Financial Strategy published.
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Devolved taxes: policy framework consultation
Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
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Protecting public services
Scottish budget will prioritise health and education spending.
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Public finances continue to improve
Revenues increase as economy accelerates.
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Government Expenditure & Revenue Scotland 2017-18
A National Statistics Publication for Scotland.
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