Fiscal framework outturn report: 2023
The Fiscal Framework Outturn Report 2023 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.
11. Sources of data and publication timetable
93. This section provides information on the various sources of data that have been used in compiling this report, together with the dates of publication.
94. A complete list is given below in Table 21.
| Data | Source | Date of Publication |
|---|---|---|
Income Tax Revenue Outturn |
Scottish Income Tax Outturn Statistics |
06-July-23 |
As confirmed in the HMRC Trust Statement |
20-July-23 |
|
Income Tax BGAs |
UK Spring Statement |
15 March 2023 |
LBTT/SLfT Revenue Outturn |
Provisional Outturn Data |
15 June-2023 |
Final figures will be published in Revenue Scotland’s Annual Reports & Accounts, 2022-23 |
TBC by November 2023 |
|
UK Stamp Duty Land Tax and Landfill Tax Outturn LBTT/SLfT BGAs |
HMRC Tax receipts and National Insurance contributions for the UK |
22 August 2023 |
UK Spring Statement |
15 March 2023 |
|
FFFP Revenue Outturn |
Scottish Government unpublished data |
N/A |
UK FFFP Outturn |
HM Courts & Tribunals Service Trust Statement 2022-23 |
14 July 2023 |
FFFP BGA |
UK Spring Statement |
15 March 2023 |
Social Security Expenditure Outturn |
Final figures will be published in Social Security Scotland Annual Accounts |
TBC by November 2023 |
DWP Social Security Expenditure Outturn |
Provisional outturn provided by DWP (unpublished) |
N/A |
Social Security BGAs |
DWP Benefit expenditure by country and region |
TBC |
UK Spring Statement |
15 March 2023 |
|
Scottish Fiscal Commission forecasts |
Scottish Fiscal Commission Scotland's Economic and Fiscal Forecasts |
25 May 2023 |
Scottish Budget 2023-24 |
15 December-2022 |
|
Scotland’s Fiscal Outlook: The Scottish Government’s Medium-Term Financial Strategy |
25 May 2023 |
95. If you have comments on this document, please contact rory.mack@gov.scot
Contact
Email: rory.mack@gov.scot
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