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.
Footnotes
1 Budget Process Review Group: final report - gov.scot (www.gov.scot)
2 Fiscal framework: factsheet - gov.scot (www.gov.scot)
3 Scotland’s Economic and Fiscal Forecasts – May 2023 – Scottish Fiscal Commission
4 Scotland’s Economic and Fiscal Forecasts – January 2021 – Scottish Fiscal Commission
5 SFC FER 2023, Figure B.1.
6 Page 23 of the SFC’s report available at: Forecast-Evaluation-Report-August-2023 (2).pdf
7 Updated Fiscal Framework Agreement between the Scottish and UK Governments
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 – May 2023 – Scottish Fiscal Commission
11 Chapter 3 The Scottish Government's Medium-Term Financial Strategy - gov.scot
12 Paragraph 2.59 in Scotland’s Economic and Fiscal Forecasts – May 2023 – Scottish Fiscal Commission
13 Fiscal framework: factsheet - gov.scot (www.gov.scot)
14 The Scottish Government's Medium-Term Financial Strategy - gov.scot (www.gov.scot)
Contact
Email: rory.mack@gov.scot
There is a problem
Thanks for your feedback