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.
Taxes, Borrowing and the Scotland Reserve
14. The Fiscal Framework Outturn Report 2022[2] published by the Scottish Government on the 27 September provides information in relation to Scottish Income Tax, fully devolved taxes, the use of borrowing powers and the operation of the Scotland Reserve. The Fiscal Framework Outturn Report sets out the position as reported in the Provisional Outturn statement to Parliament in June 2022, the next section provides an update to that position and an explanation of the key movements between Provisional and Final Outturn.
Contact
Email: fiscalmanagement@gov.scot
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