Fiscal framework: agreement between the Scottish and UK Governments

The agreement between the Scottish Government and the United Kingdom government on the Scottish Government's fiscal framework.

Annex E: Joint Exchequer Committee (Officials)


The remit of the JEC(O) will be:

  • To support JEC discussions by considering issues and agenda items in advance in order to agree an agenda and identify decisions required;
  • Where tasked to do so, take forward consideration of issues with the aim of developing a shared position for subsequent Ministerial agreement at a subsequent JEC meeting;
  • to approve, oversee and review a joint implementation programme of agreed key milestones and activities to implement this framework and powers and functions devolved under the Scotland Act 2016;
  • to take a joint approach to quality assurance of the implementation process and to agree and review how progress towards these milestones should be driven and measured;
  • to ensure that adequate resources are made available in each administration to drive forward necessary progress;
  • to identify risks to implementation and oversee appropriate mitigating actions;
  • to identify, and resolve, any concerns about the implementation process;
  • to report to JEC on key assurance activities;
  • to anticipate, and seek to resolve at an early stage, any arising disputes and if required escalate using the dispute resolution procedures agreed as part of the fiscal framework.


The membership of JEC(O) would be agreed by officials from both the UK and Scottish Governments. We would intend that it included:

Scottish Government


DG Finance
Deputy Director: Fiscal Responsibility
[Policy Team Leaders]

Social Security

Deputy Director

UK government

HM Treasury

Director of Public Services
Deputy Director: Devolution
[Policy Team Leaders]


Deputy Director: Devolution


Director: Devolution

Members may nominate deputies to attend on their behalf in the event that they are unable to attend meetings. Members may also nominate supplementary attendees where specific issues are to be discussed that require specialist knowledge.

Members of JEC(O) will retain responsibility for the areas of implementation that fall within the competence of their administration. As members of JEC(O), however, they will engage to seek to find solutions and resolve difficulties collectively.


The group will be chaired by DG Finance at the Scottish Government and the Director of Public Services at HM Treasury on an alternating basis.


The Secretariat would be provided by the JEC Secretariat.

Frequency of meetings

It is envisaged that JEC(O) would meet at least two weeks in advance of JEC meetings or on a bi-annual basis if no JEC meetings are scheduled. The frequency of meetings may be reviewed in line with business need.

Progress reporting and quality assurance

It is anticipated that JEC(O), at each meeting, will review progress against the agreed milestones. Where a need for change or a likely delay is identified, the group will receive an interim exception report.

Members of JEC(O) will expect to be notified of any arising disputes together with efforts being made to resolve these disputes, at the earliest possible stage. In the event of failure to resolve the issue locally, the dispute resolution procedure set out in the fiscal framework will be followed.


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