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.
8. Reconciliation Requirement for the Scottish Budget 2023-24
64. Table 18 below gives the total provisional reconciliation requirement for the Scottish Budget 2023-24. It shows the net impact of the reconciliation for Income Tax from 2020-21 and for the BGA reconciliations for the fully devolved taxes, Fines, Forfeitures and Fixed Penalties, and Social Security benefits expenditure for 2021-22.
| Income Tax 2020-21 | Outturn | +50.4 | |
|---|---|---|---|
| Of which: Final revenue reconciliation | Outturn | -417.4 | |
| Of which: Final BGA reconciliation | Outturn | +467.8 | |
| LBTT 2021-22 provisional BGA reconciliation | Provisional Outturn | -59.8 | |
| SLfT 2021-22 provisional BGA reconciliation | Provisional Outturn | -12.3 | |
| FFFP 2021-22 provisional BGA reconciliation | Provisional Outturn | +0.4 | |
| PoC 2020-21 final BGA reconciliation | Outturn | N/A | |
| Social Security 2021-22 provisional BGA reconciliation | Provisional Outturn | +43.9 | |
| Total Provisional Reconciliation Requirement | +22.5 |
Note: Figures may not sum due to rounding.
For more detail on the individual entries see tables in sections 3, 4, 5, 6 and 7.
Contact
Email: rebecca.mcewan@gov.scot
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