Publication - Corporate report

Fiscal framework outturn report: 2021

Published: 30 September 2021
Directorate: Tax Directorate
Topic: Economy, Money and tax, Scottish Budget
ISBN: 9781802013801

The Fiscal Framework Outturn Report 2021 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.

Supporting documents

Footnotes

1. Further information on provisional and updated BGAs can be found in paragraphs 61 – 66 of the Scotland Act 2012 and 2016: annual implementation report 2021 - gov.scot (www.gov.scot)

2. Fiscal framework: factsheet - gov.scot (www.gov.scot)

3. Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

4. Para 4.13 of Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

5. Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

6. Paragraph 4.25 of Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

7. Paragraph 4.26 of Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

8. Further background on this dispute is included in Scotland Act Report 2021 - Scotland Act 2012 and 2016: annual implementation report 2021 - gov.scot (www.gov.scot)

9. Further information can be found at https://cashbackforcommunities.org

10. Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

11. Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy - gov.scot (www.gov.scot)

12. Paragraph 2.36 in Scotland's Economic and Fiscal Forecasts – August 2021 | Scottish Fiscal Commission

13. Fiscal framework: factsheet - gov.scot (www.gov.scot)

Contact

Email: rebecca.mcewan@gov.scot

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