Fiscal Framework between Scottish Government and Local Government

The Verity House Agreement committed to a robust Fiscal Framework(FF) between Scottish and Local Government. In line with positive progress, and to codify current good practice, Scottish Government and COSLA have jointly agreed the FF ahead of the 2026-27 budget.


Annex B: Fiscal Framework (FF) – Fiscal Events and SG and LG Budget Engagement

Annual Fiscal Framework Engagement

Settlement and Distribution Group (Always Monthly – Not in June and July)

January

Budget Bill Intro

LG Finance Settlement Consultation

Budget Bill Stage 1

February

Budget Bill Stage 2

Budget Bill Stage 3

LG Finance Order

March

UK Spring Statement

May

SG and COSLA Budget Process Engagement Sessions / Ministerial Meetings

June

UK Spending Review 2025

August - December

Draft Budget Process

September

PfG SG and COSLA Budget Process Engagement Sessions / Ministerial Meetings

November

UK Budget

SG and COSLA Budget Process Engagement Sessions / Ministerial Meetings

December

SG and COSLA Budget Process Engagement Sessions / Ministerial Meetings

Draft Budget Announced.

Contact

Email: lewis.james@gov.scot

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