Government finance
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Council Tax Collection Statistics, 2021-22
A National Statistics Publication for Scotland.
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Council Tax Reduction supports over 450,000 households
An Official Statistics Publication for Scotland.
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Programme and project management principles
Guidance on our principled approach to project delivery which is applicable to any project of any size.
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Resource Spending Review
Plans to invest in Scotland’s future.
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Investing in Scotland's Future: Resource Spending Review
The Resource Spending Review is a public finance document. It sets out the high-level parameters for resource spending to 2026-27 and outlines our high-level spending plans to deliver our Programme for Government and Bute House commitments.
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Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy
This is the fifth Medium-Term Financial Strategy (MTFS) published by the Scottish Government and provides the context for the Scottish Budget and the Scottish Parliament. This context will also frame the Resource Spending Review.
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Resource Spending Review Framework: Analysis of consultation responses
Analysis of responses to our consultation on the Resource Spending Review.
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Resource Spending Review: Equality and Fairer Scotland Statement
This report considers some of the key opportunities and challenges that the Scottish Government faces over this parliamentary term; what these mean for inequality, fairness and human rights; and how the spending review and other initiatives respond.
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Finance and Public Administration Committee: finance update
Background information provided to the Finance and Public Administration Committee to help with members' scrutiny of the Spring Budget Revision 2021 to 2022.
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Fiscal framework data annex: May 2022
Fiscal framework data annex following the publication of Scotland's Fiscal Outlook - The Scottish Government's Medium-Term Financial Strategy.
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Scottish Exchequer: fiscal transparency discovery report
This report seeks to understand the accessibility and connectedness of current fiscal information and data and describes how we could implement improved fiscal transparency services and the benefits that could generate.
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Scotland's finances 2020 to 2021: key facts and figures
Guide setting out key information about how the system of public finances in Scotland stands in 2020 to 2021, and how this system is changing.
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Scotland's Open Government action plan: 2021 to 2025
Scotland’s third national action plan as a member of the Open Government Partnership.
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Scottish Budget 2022 to 2023: Your Scotland, Your Finances
Guide setting out key information about how the system of public finances in Scotland stands in 2022 to 2023, and how this system is changing.
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Spring Statement fails to properly tackle soaring living costs
Finance Secretary responds to UK Government plans.
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Urgent action needed to tackle cost of living
Finance Secretary writes to Treasury ahead of Spring Statement.
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Scottish defence commitments sought
‘More dialogue’ needed urges Minister.
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Funding of local government in Scotland: 2022 to 2023
Process overview of the funding of local government 2022 to 2023.
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Scottish Local Government Finance 'Green Book' 2022-23
Scottish Local Government Finance Settlement 2022-23: Funding Allocation Formula.
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Scottish Budget Bill passed
Funding announced to help tackle the cost of living crisis.
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Spring budget revision 2021 to 2022: supporting document
Supporting document to the Budget (Scotland) Act 2021 Amendment Regulations 2022. Provides details of Level 2 and 3 budgets.
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The Scottish Government Non-Domestic Rating Account: year ended 31 March 2021
An extract of the Scottish Consolidated Fund accounts, prepared under paragraph 6 of Schedule 12 to the Local Government Finance Act 1992.
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Scottish Government Consolidated Accounts: year ended 31 March 2021
Annual report of the consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with International Financial Reporting Standards (IFRS). The Audit Scotland report on the accounts is also linked and is unqualified.
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Framework for Tax 2021
Scotland's Framework for Tax sets out the principles and strategic objectives that underpin the Scottish Approach to Taxation, as well as our approach to decision making, engagement and how we manage and sequence tax policy and delivery.
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Scottish Budget 2022 to 2023: carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
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Social Security assistance - effects of inflation: report 2021-2022
A report on the impact of inflation on devolved social security assistance as required under section 86A of the Social Security (Scotland) Act 2018.
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Scottish Budget 2022 to 2023
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2022 to 2023, as presented to the Scottish Parliament.
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Investing in Scotland's Future: resource spending review framework
This framework document launches the Scottish Government's resource spending review process. It sets the scene for the development of multi-year resource spending plans and opens our public consultation.
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The Scottish Government's Medium Term Financial Strategy
This is the fourth Medium Term Financial Strategy (MTFS) published by the Scottish Government. The MTFS provides the context for the Scottish Budget and the Scottish Parliament.
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Ambitious Budget for a fairer, more prosperous Scotland
Plans will support families through the cost of living crisis.
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Non-Domestic Rates Relief Statistics 2021
This publication provides statistics on the numbers of recipients and values of Non-Domestic Rates reliefs in Scotland, including breakdowns by relief, property type and local authority area, and additional information on SBBS and reliefs introduced to support businesses through the pandemic.
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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.
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Budget (Scotland) Act: Autumn Budget Revision 2021-2022
Supporting document to the Budget (Scotland) Act 2021 amendment Regulations 2021 which provides details of Level 2 and 3 budget changes to the budgets presented in the Budget (Scotland ) Act 2021.
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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.
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Winter Heating Assistance for Children and Young People (Scotland) Amendment Regulations 2021: draft BRIA
Draft business and regulatory impact assessment (BRIA) for the Winter Heating Assistance for Children and Young People (Scotland) Amendment Regulations 2021.
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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.
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Public sector pay policy 2021 to 2022 (revised)
Revised Scottish public sector pay policy for the year 2021 to 2022 for devolved public bodies.
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Public sector pay policy 2021 to 2022: equality impact assessment (revised)
Revised equality impact assessment (EQIA) of the 2021 to 2022 Scottish public sector pay policy.
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Scottish Budget 2021 to 2022 - Your Scotland, Your Finances: guide
Guide setting out key information about how the system of public finances in Scotland stands in 2021 to 2022, and how this system is changing.
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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.
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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.
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A National Mission with Local Impact: Infrastructure Investment Plan for Scotland 2021-22 to 2025-26
The Infrastructure Investment Plan outlines a coherent, and strategic approach to delivering our National Infrastructure Mission. The Plan demonstrates the vital role infrastructure has to play in helping businesses and communities to adapt and recover from the COVID-19 pandemic.
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Scottish Budget 2021-2022: Equality and Fairer Scotland Budget statement
This report assesses the Equality and Fairer Scotland impacts of the Scottish Budget 2021-2022.
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Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy
This is the third Medium Term Financial Strategy (MTFS) published by the Scottish Government. The MTFS provides the context for the Scottish Budget and the next Scottish Parliament. This context will frame the incoming Government’s strategic approach to fiscal policy.
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Scottish Budget 2021-2022: carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
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“UK Government must respect devolution” – Wales & Scotland
Ministers call for commitment to make up lost EU funding to be honoured.
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Call for £98 billion stimulus package
Finance Secretary urges UK-wide support from Spending Review.
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Replacement for European Structural Funds
Meeting Scotland’s distinctive needs and priorities.
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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.
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Scotland’s economy recovering but fragile
State of the Economy report published.
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Coronavirus recovery and renewal
Programme for Government 2020-21.
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Joint working needed on funding for coronavirus response
Finance Secretary responds to UK Budget.
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Scottish public authorities sharing data: consultation
Consultation on devolved secondary legislation relating to powers in the Digital Economy Act 2017 to share data in connection with public sector debt and fraud.
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Multimillion pound infrastructure projects completed
Affordable homes, transport links and schools delivered.
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Green economy ambition
Scottish National Investment Bank progress.
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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.
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Scottish Consolidated Fund Accounts: 2018-2019
Audited annual financial statements of the Scottish Consolidated Fund for the financial year 1 April 2018 to 31 March 2019.
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Final outturn report for the Scottish budget: 2018-2019
A statement of final outturn for the financial year 2018-2019 against the statutory limits authorised by the Scottish Parliament through the appropriate legislative processes.
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Scottish Government consolidated accounts: 2018-2019
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS.
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Autumn budget 2019-2020: supporting document
The 2019-2020 autumn budget revision to the Budget (Scotland) Act for the year ending 31 March 2020.
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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.
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Devolved taxes: a policy framework - consultation analysis
Analysis of responses to the 'Devolved taxes: a policy framework' consultation which ran from March to June 2019.
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Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019
GERS estimates the contribution of revenue raised in Scotland toward goods and services.
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Challenging UK austerity and uncertainty
Medium Term Financial Strategy published.
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Scottish Government's Medium Term Financial Strategy: May 2019
Sets out the key financial challenges and opportunities that lie ahead and provide the context for the upcoming Spending Review and the Scottish Budget later in the year.
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Infrastructure Commission call for evidence: Scottish Government response May 2019
Cabinet Secretary for Transport, Infrastructure and Connectivity responds on Scotland’s future infrastructure priorities.
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Infrastructure Investment Plan 2015: progress report 2018-2019
Annual progress report on our Infrastructure Investment Plan outlines key achievements over the course of 2018 to 2019 and a sector by sector update on key infrastructure projects.
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Devolved taxes: policy framework consultation
Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.
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Scottish local government financial statistics 2017-2018
Annual publication providing a comprehensive overview of financial activity of Scottish local authorities based on authorities audited accounts.
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Spring budget 2018-2019: supporting document
The 2018-2019 spring budget revision to the Budget (Scotland) Act for the year ending 31 March 2019.
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Protecting public services
Scottish budget will prioritise health and education spending.
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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.
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Scottish Consolidated Fund Accounts 2017 to 2018
Audited annual financial statements of the Scottish Consolidated Fund for the financial year 1 April 2017 to 31 March 2018.
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Final outturn report for the Scottish budget: 2017-2018
A statement of final outturn for the financial year 2017-2018 against the statutory limits authorised by the Scottish Parliament through the appropriate legislative processes.
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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.
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Public finances continue to improve
Revenues increase as economy accelerates.
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Government Expenditure & Revenue Scotland 2017-18
A National Statistics Publication for Scotland.
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