Fiscal framework outturn report: 2022
The Fiscal Framework Outturn Report 2022 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.
Footnotes
1 Budget Process Review Group: final report - gov.scot (www.gov.scot)
2 Fiscal framework: factsheet - gov.scot (www.gov.scot)
3 Cost of living support factsheet: 26 May 2022 - GOV.UK (www.gov.uk)
4 Scotland’s Economic and Fiscal Forecasts – May 2022 | Scottish Fiscal Commission
5 Letter from Cabinet Secretary for Finance and the Economy to the Finance and Public Administration Committee confirming the agreement reached with UK Government to resolve the dispute up to and including 2021-22.
6 For further details, see paragraph 7.8 of HMRC’s Scottish Income Tax Outturn Statistics: 2020 to 2021 - GOV.UK (www.gov.uk)
7 Administration of Scottish Income tax 2020-21 - National Audit Office (NAO) report; Administration of Scottish income tax 2020/21 | Audit Scotland (audit-scotland.gov.uk)
8 Service level agreement for operation of Scottish Income Tax by HMRC - GOV.UK (www.gov.uk)
9 Scottish Income Tax Outturn Statistics: 2020 to 2021 - GOV.UK (www.gov.uk)
10 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)
11 Further information can be found at CashBack for Communities
12 Scotland’s Economic and Fiscal Forecasts – May 2022 | Scottish Fiscal Commission
13 Chapter 4 Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy - gov.scot (www.gov.scot)
14 Paragraph 2.65 in Scotland’s Economic and Fiscal Forecasts – May 2022 | Scottish Fiscal Commission
Contact
Email: rebecca.mcewan@gov.scot
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