Fiscal framework: factsheet

Detailed information about the fiscal framework agreed between the Scottish and UK Governments.


Scotland Act Implementation Report

The Scotland Act Implementation Report informs Parliament of the implementation work that has been carried out on fiscal powers in the Scotland Act 2016 as required by paragraph 107 of the fiscal framework.

The report provides an update on the following:

  • implementation of all powers devolved in the Scotland Act 2016
  • block grant adjustments
  • administration and implementation costs
  • policy spillover effects
  • sorrowing
  • Scotland Reserve

The report provides an update on all legislative, policy and implementation work that has been carried out since the publication of the previous report and outlines any forecast administration and implementation costs incurred in that financial year.

The UK Government produces a separate report on the implementation work they have carried out, which is published concurrently.

Reports published prior up to 2022 informed on implementation of both Scotland Act 2012 and 2016 fiscal powers, with a report on the former required by Section 33 of the 2012 Act. Section 33 called for a ‘final report’ on or as soon as practicable after 1st April 2020, or if later, the first anniversary of the day on which the 2012 Act provisions came into force.

All provisions of the Scotland Act 2012 have now come into force, save for consequential amendments in Schedule 2 relating to the Scottish rate of Income Tax. Therefore, the 2023 Implementation Report was the first to only inform on the 2016 Act.

Previous reports:

2023

2022

2021

2020

2019

Implementation of the Scotland Act 2016: third report - gov.scot

2018

Implementation of the Scotland Act 2016: second report - gov.scot

2017

 Scotland Act 2012 financial provisions implementation: fifth annual report

Contact

Email: ceu@gov.scot

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