Publication - Corporate report

Sixth Annual Report on the Implementation of the Scotland Act 2016: Tenth Annual Report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012

Published: 28 April 2022
Directorate: Tax Directorate
Topic: Constitution and democracy, Economy, Health and social care, +3 more … Money and tax, Scottish Budget, Work and skills
ISBN: 9781804353394

Report to inform parliament of the implementation work that has been carried out on fiscal powers as required by Section 33 of the Scotland Act 2012 and paragraph 107 of the Fiscal Framework.

Supporting documents

Footnotes

1. Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

2. Annual Report and Accounts 2020-21 | Revenue Scotland

3. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021 (legislation.gov.uk)

4. The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 (legislation.gov.uk)

5. Annual Report and Accounts 2020-21 | Revenue Scotland

6. Scottish Landfill Tax - further clarity and certainty: consultation - gov.scot (www.gov.scot)

7. Administration of Scottish Income tax 2020-21 - National Audit Office (NAO) Report

8. Administration of Scottish income tax 2020/21 | Audit Scotland (audit-scotland.gov.uk)

9. Scottish Income Tax Outturn Statistics: 2019 to 2020 - GOV.UK (www.gov.uk)

10. Information on the rates and bands that apply in Scotland is available on gov.scot

11. Scottish Income Tax: 2022-2023 - gov.scot (www.gov.scot)

12. Scottish VAT Assignment – Experimental Statistics - GOV.UK (www.gov.uk)

13. Scotland's Economic and Fiscal Forecasts – December 2021 | Scottish Fiscal Commission

14. For details of the in-year reconciliations applied to the Scottish Budget 2021-22, see tables B.7 and B.12 of The Scottish Government's Medium Term Financial Strategy - gov.scot (www.gov.scot)

15. Written Agreements - Parliamentary Business : Scottish Parliament

16. Fiscal framework outturn report: 2021 - gov.scot (www.gov.scot)

17. Annex B of the The Scottish Government's Medium Term Financial Strategy - gov.scot (www.gov.scot)

18. Fiscal framework outturn report: 2021 - gov.scot (www.gov.scot)

19. Cold Weather payment expenditure outturn data for 2020-21 had not been published at the time of calculating the BGA for the UK Budget 2022-23. 2021-22 outturn data will not be available until summer / autumn 2022.

20. Data annex and data update - Fiscal framework: factsheet - gov.scot (www.gov.scot)

21. Scotland's Economic and Fiscal Forecasts – December 2021 | Scottish Fiscal Commission

22. Social Security Programme Business Case - gov.scot (www.gov.scot)

23. Legislation passed in 2021 - Legislation.gov.uk ; Legislation passed in 2022 - Legislation.gov.uk

24. Social Security (Scotland) Act 2018 (legislation.gov.uk)

25. Social Security Scotland - Our Charter

26. Social Security Scotland - Workforce Information Statistics - December 2021

27. Social Security (Scotland) Act 2018 (legislation.gov.uk)

28. Social Security Scotland - Scottish Child Payment: high level statistics to 31 December 2021

29. Social Security Scotland - Summary statistics for Carer's Allowance Supplement to October eligibility date 2021

30. Social Security Scotland - Summary statistics for Carer's Allowance Supplement to October eligibility date 2021

31. Latest Statistics release: Scotland's Devolved Employment Services: statistical summary - gov.scot (www.gov.scot)