Fiscal framework outturn report: 2024
The Fiscal Framework Outturn Report 2024 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.
5. Fines, Forfeitures, and Fixed Penalties
48. This section contains the latest outturn and forecasts available for Fines, Forfeitures, and Fixed Penalties (FFFPs).
49. As with the fully devolved taxes and income tax, there is a corresponding deduction to Scotland’s Block Grant by way of a BGA. Prior to the 2023 Fiscal Framework Review, a BGA calculation for FFFP was made based on forecast growth of equivalent UK Government revenues retained by the Ministry of Justice. As part of the Fiscal Framework review 2023[5], both governments jointly agreed to remove the ongoing indexation of the baseline deduction, and therefore removed the requirement for the corresponding UK Government receipts each year.
50. Revenue from FFFPs is paid into the Scottish Consolidated Fund after being collected by the Scottish Courts and Tribunals Service and other bodies. No revenue reconciliation takes place, as the Scottish Government deals with variations between forecast and receipts through in-year budget management.
51. This report uses provisional 2023-24 Scottish revenue outturn data. The final revenue data will be published as part of the Scottish Government’s Scottish Consolidated Fund Accounts.
52. Table 9 shows the net effect on the Scottish Budget for 2023-24 FFFP revenue, comparing outturn data with forecasts for the same. It also shows that as BGAs are set at £25.0 million and not linked to rUK forecasts and then outturn, no reconciliation is required for the Scottish Budget 2025-26.
| Revenues | BGA | Net effect on Budget | |
|---|---|---|---|
| Forecast as of Scottish Budget 2023-24 | 25.0 | -25.6 | -0.6 |
| Provisional outturn | 33.9 | -25.0 | +8.9 |
| Provisional outturn against forecast | +8.9 | +0.6 | +9.6 |
53. The negative £25.0 million BGA applied to the Scottish Budget 2023-24 was initially indexed using the Indexed per Capita BGA mechanism. To align the 2023-24 FFFP BGA with the agreement reached as part of the review of the Fiscal Framework in 2023 (see Paragraph 49), an in-year reconciliation was applied in 2023-24 of positive £0.6 million. Therefore, there will be no final outturn reconciliation to be applied to the Scottish Budget 2025-26.
54. Table 10 compares forecasts of the net effect on the Budget for FFFP revenue in 2024-25.
| Revenues | BGA | Net effect on Budget | |
|---|---|---|---|
| Forecast as of Scottish Budget 2024-25 | 25.0 | -25.0 | +0.0 |
| Latest Forecast | 22.0 | -25.0 | -3.0 |
| Change | -3.0 | 0.0 | -3.0 |
Contact
Email: rory.mack@gov.scot
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