1. Infrastructure investment plan 2021-2022 to 2025-2026: carbon assessment

    This assessment draws on a range of evidence, including results from a taxonomy assessment, to carbon assess the 2021 Infrastructure Investment Plan.

  2. Fiscal framework data annex: December 2023

    Fiscal framework data annex following the publication of Scotland's Fiscal Outlook - The Scottish Government's Medium-Term Financial Strategy.

  3. Scottish Budget: 2024 to 2025

    The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2024 to 2025, as presented to the Scottish Parliament.

  4. Scottish Budget 2024 to 2025: high level carbon assessment

    Estimate of the consumption-based carbon emissions associated with planned budget expenditure.

  5. Scottish Government capital borrowing and bonds: memorandum

    A memorandum on the Scottish Government's borrowing policy and future approach to borrowing and bonds.

  6. Scottish Budget 2024 to 2025: distributional analysis

    Analysis of the impact on household incomes of tax and social security decisions taken in the 2024-25 Scottish Budget.

  7. Scottish Budget 2024 to 2025: implementing the renegotiated fiscal framework

    A summary of changes agreed as part of the revised 2023 Scottish Fiscal Framework, and how they affect the 2024 to 2025 Scottish Budget.

  8. Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025

    This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25.

  9. Natural capital: economic benefits assessment

    Outlines new economic analysis that quantifies the likely economic impacts, measured as output and jobs created, from hypothetical cross-sector regional and national programmes of natural capital investment in Scotland.

  10. Non Domestic Rating Account: year ended 31 March 2023

    Scottish Government White Paper Accounts for Non Domestic Rating 2022 to 2023.

  11. Consolidated Accounts: year ended 31 March 2023

    Scottish Government Consolidated Accounts for year ended 31 March 2023.

  12. Scottish Consolidated Fund Accounts: year ended 31 March 2023

    The Scottish Consolidated Fund Accounts for the year ended 31 March 2023.

  13. Autumn Budget Revision 2023-2024 guide: finance update

    Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Autumn Budget Revision (ABR) 2023 to 2024.

  14. Autumn Budget Revision 2023 to 2024: supporting document

    Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

  15. Equality and Human Rights Budget Advisory Group's recommendations: Scottish Government response - easy read

    Sets out our response to each of the four groupings of recommendations from the Group’s report in easy read format. We also set out the key actions that we will take, many in partnership with others.

  16. Equality and Human Rights Budget Advisory Group's recommendations: Scottish Government response

    Sets out our response to each of the four groupings of recommendations from the Group’s report. We also set out the key actions that we will take, many in partnership with others.

  17. Government Expenditure and Revenue Scotland 2022-23

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

  18. Draft Disability Assistance for Older People (Scotland) Regulations 2024: Draft Business and Regulatory Impact Assessment

    A draft Business and Regulatory Impact Assessment (BRIA) considering the impact of the draft Disability Assistance for Older People (Scotland) Regulations 2024 on businesses, including the third sector.

  19. Agreement reached on Fiscal Framework

    Greater financial clarity for Scotland.

  20. Budget - Provisional Outturn 2022-2023: briefing note

    The 2022-2023 Provisional Outturn briefing note provides further supporting information to the Provisional Outturn statement 2022-2023 delivered by the Minister for Community Wealth and Public Finance on 15 June 2023.

  21. Local Government 2022-23 Provisional Outturn and 2023-24 Budget Estimates

    This publication summarises the 2022-23 provisional outturn and 2023-24 budget estimates for revenue and capital services provided by Scottish local authorities.

  22. Fairer Council Tax: consultation

    The Scottish Government and COSLA (on behalf of local government) are inviting responses to this consultation on a fairer council tax system, which concerns the Council Tax charges (also referred to as multipliers) for properties in valuation Bands E to H.

  23. Council Tax Reduction in Scotland: 2022-2023

    Council Tax Reduction (CTR) awarded by age, household structure, income sources and employment status, deprivation index, and Council Tax band in the financial year from April 2022 to March 2023. It makes references to the previously published March 2022 for comparative purposes.

  24. Council Tax Collection Statistics: 2022-2023

    This publication provides statistics on Council Tax collection for 2022-2023 and earlier years. The statistics are based on aggregate returns provided by local authorities, who are responsible for the billing and collection of Council Tax.

  25. Infrastructure Investment Plan 2021-22 to 2025-26: progress report 2022 to 2023

    Second annual progress report relating to the Infrastructure Investment Plan 2021-22 to 2025-26 which outlines the progress made in relation to the Plan’s three themes during the last year as well as key delivery achievements and activity planned for the coming year.

  26. Just transition for the built environment and construction sector: a discussion paper

    This discussion paper is intended to support engagement on a just transition for the built environment and construction sector. Building on this engagement, a draft targeted action plan and route map (late 23/24) will outline the key steps to delivering a fair transition for the sector.

  27. Balancing Scotland’s budget

    Funding to tackle poverty and support fair pay deals.

  28. The Scottish Government's Medium-Term Financial Strategy

    This is the sixth Medium-Term Financial Strategy (MTFS) published by the Scottish Government and provides the context for the Scottish Budget and the Scottish Parliament.

  29. Scottish Budget 2021 to 2022: final outturn report

    Report to present a statement of Final Outturn for the financial year 2021 to 2022 against the statutory limits authorised through the appropriate legislative processes by the Scottish Parliament.

  30. Mobilising private investment in natural capital: report

    This report looks at how to encourage responsible private investment into peatland restoration, including how to overcome barriers to scaling voluntary carbon markets to restore peatland in Scotland.

  31. Equality, opportunity, community: New leadership - A fresh start

    This publication sets out the First Minister’s vision for Scotland and the outcomes he and his government aim to achieve by 2026.

  32. National Islands Plan Annual Report 2022

    The Islands (Scotland) Act 2018 requires that a report is presented to Parliament each year setting out the progress made towards delivery of the National Islands Plan. This report sets out progress made during the 2022 reporting year.

  33. Fair Work First guidance

    Fair Work First guidance for organisations seeking and awarding public sector grants, contracts and other funding – applies to grants awarded on or after 1 July 2023 and eligible agriculture grants awarded on or after 1 April 2024.

  34. Renewing Scotland’s play parks

    £50 million investment.

  35. Public sector pay strategy 2023 to 2024

    Public sector pay strategy for the year 2023 to 2024 which applies to staff in the Scottish Government and its associated departments, agencies, non-departmental public bodies (NDPBs) and public corporations.

  36. A ‘missed opportunity’ for meaningful action

    DFM says Spring Budget falls short on vital lifelines.

  37. Finance and Public Administration Committee: finance update and Spring Budget Revision 2022 to 2023 guide

    Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision 2022 to 2023.

  38. Calls for targeted cost of living support

    Chancellor should use “full range of powers”.

  39. The Funding of Local Government in Scotland, 2023-2024

    Overview of the calculation of funding for local government, 2023-24.

  40. Scottish local government finance - Green Book: 2023-2024

    Scottish Local Government Finance Settlement 2023-24: Funding Allocation Formula.

  41. Scottish Budget Bill passed

    Further support for councils, culture sector and island ferries.

  42. A social contract with Scotland

    Final stage of 2023-24 Budget Bill.

  43. Tax support for businesses

    Non-Domestic Rates legislation.

  44. Spring Budget Revision 2022 to 2023: supporting document

    Supporting document to the Budget (Scotland) Act 2022 Amendment (No. 2) Regulations 2023. Provides details of Level 2 and 3 budgets.

  45. Budget prioritises £3.4 billion for justice

    Critical services supported despite challenging economic climate.

  46. Tax changes to support Scotland’s vital public services

    Revenue to deliver £1 billion uplift in NHS funding.

  47. Scottish Budget: 2023 to 2024

    The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2023 to 2024, as presented to the Scottish Parliament.

  48. Scottish Budget 2023-24

    Strengthening the social contract with Scotland’s people.

  49. Scottish Government Consolidated Accounts: year ended 31 March 2022

    Scottish Government Consolidated Accounts for year ended 31 March 2022.

  50. Households ‘paying a steep price for UK economic mismanagement'

    No measures to ease pressure on devolved budgets.

  51. Warning against a return to austerity

    Calls for inflationary uplift to Scottish Budget.

  52. UK mini-budget a “huge gamble on health of economy”

    Urgent meeting sought with Chancellor.

  53. ‘Hard choices’ to prioritise spending

    Half a billion savings identified to tackle cost crisis.

  54. Rent freeze focus of Programme for Government

    Ministers act to protect people in cost crisis.

  55. Cost Crisis Programme for Government

    Scottish Child Payment increased from 14 November.

  56. Record revenues drive recovery in Scotland’s finances

    Deficit falling faster than the UK.

  57. Government Expenditure & Revenue Scotland 2021-22

    A National Statistics Publication for Scotland.

  58. Further help for Ukraine

    £65 million of funding for military aid.

  59. First step to Fiscal Framework Review

    Independent report into funding for tax and welfare devolution.

  60. Council Tax Collection Statistics, 2021-22

    A National Statistics Publication for Scotland.

  61. Council Tax Reduction supports over 450,000 households

    An Official Statistics Publication for Scotland.

  62. Programme and project management principles

    Guidance on our principled approach to project delivery which is applicable to any project of any size.

  63. Resource Spending Review

    Plans to invest in Scotland’s future.

  64. Spring Statement fails to properly tackle soaring living costs

    Finance Secretary responds to UK Government plans.

  65. Urgent action needed to tackle cost of living

    Finance Secretary writes to Treasury ahead of Spring Statement.

  66. Scottish defence commitments sought

    ‘More dialogue’ needed urges Minister.

  67. Scottish Budget Bill passed

    Funding announced to help tackle the cost of living crisis.

  68. Ambitious Budget for a fairer, more prosperous Scotland

    Plans will support families through the cost of living crisis.

  69. 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.

  70. 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.

  71. “UK Government must respect devolution” – Wales & Scotland

    Ministers call for commitment to make up lost EU funding to be honoured.

  72. Call for £98 billion stimulus package

    Finance Secretary urges UK-wide support from Spending Review.

  73. Replacement for European Structural Funds

    Meeting Scotland’s distinctive needs and priorities.

  74. Scotland’s economy recovering but fragile

    State of the Economy report published.

  75. Coronavirus recovery and renewal

    Programme for Government 2020-21.

  76. Joint working needed on funding for coronavirus response

    Finance Secretary responds to UK Budget.

  77. Multimillion pound infrastructure projects completed

    Affordable homes, transport links and schools delivered.

  78. Green economy ambition

    Scottish National Investment Bank progress.

  79. Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019

    GERS estimates the contribution of revenue raised in Scotland toward goods and services.

  80. Challenging UK austerity and uncertainty

    Medium Term Financial Strategy published.

  81. Devolved taxes: policy framework consultation

    Consultation on a new approach to the planning, management and implementation of the fully devolved taxes in Scotland.

  82. Protecting public services

    Scottish budget will prioritise health and education spending.

  83. Public finances continue to improve

    Revenues increase as economy accelerates.  

  84. Government Expenditure & Revenue Scotland 2017-18

    A National Statistics Publication for Scotland.

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