1. Corporate report

    30 Sep 2021

    Fiscal framework outturn report: 2021

    The Fiscal Framework Outturn Report 2021 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.

  2. Advice and guidance

    24 Sep 2021

    Fair Work First: guidance

    Outlines our Fair Work First approach and exemplifies the Fair Work First criteria in practice. It should be used by those involved in awarding public sector grants, sponsorship and other funding, and contracts, and those seeking to access/accessing such funding and/or contracts.

  3. Statistics

    18 Aug 2021

    Government Expenditure and Revenue Scotland 2020-21

    Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the revenue raised in Scotland and the goods and services provided for the benefit of Scotland.

  4. Statistics

    24 Mar 2021

    Funding of local government 2021 to 2022: process overview

    Overview of the process to determine the local government finance settlement for 2021 to 2022. The figures used are set out in Finance Circular 5/2021, as agreed by Parliament. The publication relates to general funding, and excludes any additional COVID-19 funding provided over the last year.

  5. Transparency data

    25 Feb 2021

    Spring budget revision: 2020 to 2021

    Supporting document to the Budget (Scotland) 2020 Amendment Regulations 2021 known as the Spring budget Revision (SBR). The SBR is the final opportunity to amend the Budget Act before the end of the financial year.

  6. Statistics

    03 Nov 2020

    Local government funding 2020-2021: process overview

    Overview of the process to determine the Local Government Finance Settlement for 2020 to 2021. The figures used are set out in Finance Circular 2/2020, which was agreed by Parliament prior to the COVID-19 pandemic, and so do not take account of additional COVID-19 funding.

  7. Transparency data

    26 Sep 2019

    Non Domestic Rating Account: 2018-2019

    An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.

  8. Corporate report

    26 Sep 2019

    Fiscal framework outturn report: 2019

    The second Fiscal Framework Outturn Report forms part of a revised budget process – as recommended by the final report of the Budget Process Review Group - and follows on from May’s publication of Scotland’s Fiscal Outlook: The Scottish Government’s Five Year Financial Strategy.

  9. Advice and guidance

    04 Oct 2018

    Health and Social Care: medium term financial framework

    This Framework supports the Health and Social Care Delivery Plan and sets out in more detail the potential approach and type of initiatives required to ensure continued delivery of a financially balanced and sustainable Health and Social Care system.

  10. Progress report

    20 Sep 2018

    Fiscal framework outturn report: 2018

    The first Fiscal Framework Outturn Report forms part of a revised budget process – as recommended by the final report of the Budget Process Review Group - and follows on from May’s publication of Scotland’s Fiscal Outlook: The Scottish Government’s Five Year Financial Strategy.