Fiscal framework outturn report: 2020

5. Fines, Forfeitures, and Fixed Penalties

5.1 This section contains the latest outturn, forecasts and reconciliations available for fines, forfeitures, and fixed penalties (FFFPs).

5.2 Revenue from FFFPs are paid into the Scottish Consolidated Fund after being collected by the Scottish Courts and Tribunals Service. No reconciliation takes place, as the Scottish Government deals with any variation between forecast and receipts through in-year budget management.

5.3 As with the fully devolved taxes and income tax, there is a corresponding deduction of Scotland’s Block Grant by way of a BGA. This is initially calculated based on forecast growth of equivalent UK Government revenues retained by the Ministry of Justice. 

5.4 Unlike the devolved taxes, there is only one round of reconciliation. Outturn data is normally available three months after the end of the financial year to which the original BGA applies, and the reconciliation is applied to the Block Grant for the financial year thereafter (i.e. two years after the year to which the expenditure relates).

5.5 This report uses provisional 2019-20 outturn revenue data. The final revenue data will be published as part of Scottish Government’s Consolidated Accounts. 

5.6 The UK Government revenues used to calculate the BGA for FFFPs are published in the HM Courts & Tribunals Service Trust Statement. This has not been published yet so no final BGA for 2019-20 can be calculated at this time. An update on the final BGA reconciliation for FFFPs will be confirmed in the 2021-22 Scottish Budget document.  

5.7 Table 11 shows the net effect on the Budget for 2019-20 FFFP revenue, comparing outturn data with forecasts for the same.

5.8 Table 12 compares forecasts of the net effect on the Budget for FFFP in 2020-21. When outturn data for the BGA becomes available in the next financial year, a reconciliation will be applied in 2022-23, meaning that these figures are indicative only.