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Scottish Budget
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  1. Fiscal framework technical note: October 2023

    Explains how the Fiscal Framework operates in practice.

  2. Fiscal framework outturn report: 2023

    The Fiscal Framework Outturn Report 2023 publishes outturn and reconciliation information for Scottish Income Tax, Scottish Landfill Tax, Land and Buildings Transaction Tax and devolved Social Security benefits, as well as updates on borrowing and the Scotland Reserve.

  3. 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.

  4. Fiscal Framework Review: Independent Report

    An independent report to consider the Block Grant Adjustment arrangements commissioned by Scottish Government and HM Treasury in June 2022, written by Professor David Bell (University of Stirling), David Eiser (formerly University of Strathclyde) and David Phillips (Institute for Fiscal Studies).

  5. Fiscal Framework: Scottish Government's Evidence to the Independent Report

    Scottish’s Government evidence as submitted to the call for stakeholder input to the Independent Report commissioned by Scottish Government and HM Treasury in June 2022 and written by Professor David Bell, David Eiser and David Phillips.

  6. Fiscal framework: agreement between the Scottish and UK Governments

    The updated agreement between the Scottish Government and the United Kingdom government on the Scottish Government's fiscal framework following the 2023 Fiscal Framework Review.

  7. 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.

  8. 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.

    Part of:
    Local government finance statistics
  9. Public sector pay strategy 2023-2024: equality impact assessment

    Equality impact assessment (EQIA) of the 2023 to 2024 Scottish public sector pay strategy.

  10. Public sector pay strategy 2023 to 2024: technical guide

    Supports the application of the 2023 to 2024 public sector pay strategy and applies to staff in the Scottish Government and its associated departments, agencies, non-departmental public bodies (NDPBs) and public corporations.

    Part of:
    Public sector pay
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