Fiscal framework: agreement between the Scottish and UK Governments

Footnotes

1. https://www.smith-commission.scot/

2. Revenues from Scottish courts and tribunals will be treated in the same way as devolved/assigned taxes.

3. Revenues from Scottish courts and tribunals will not be subject to indexation.

4. Microsoft Word - The Review of Intergovernmental Relations - OFFSEN.docx (publishing.service.gov.uk)

5. This covers the following spending powers: Equal opportunities, Tribunals, Roads, Policing of railways and railway property, British Transport Police, Onshore petroleum, Consumer advocacy and advice, Betting, gaming and lotteries, Broadcasting, Regulation of telecommunications and postal services, Commissioners of Northern Lighthouses, Maritime and Coastguard Agency, Rail, Fuel poverty, Energy market regulation and renewables, Competition policy, Election and franchise, EU, and Health and social affairs.

6. These arrangements don't apply to Stamp Duty Land Tax and Landfill Tax as 2014-15 (year 0) outturns are already known.

7. The timing of which is set out at Part 3.

8. Government Expenditure and Revenue Scotland (GERS) http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS

9. The timing of which is set out at Part 3.

10. HM Treasury (October 2021) Statement of funding policy: funding the Scottish Government, Welsh Government and Northern Ireland Executive https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1137609/Statement_of_Funding_Policy_update_Feb_2023.pdf