We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Publication - Factsheet

Fiscal framework: factsheet

Last updated
20 October 2023 - see all updates
Part of
Money and tax, Public sector

Detailed information about the fiscal framework agreed between the Scottish and UK Governments.

Data annex

The latest data annex to the Fiscal Framework shows the revenue, expenditure and block grant adjustment forecasts since the implementation of the Fiscal Framework.

This annex continues to increase the transparency in reporting the Fiscal Framework by presenting how the data has changed over time and includes the calculations that have been used for any reconciliations to budgets.

The data annex is regularly updated after Scottish Government and UK Government fiscal events and its contents will be expanded over time as implementation of powers devolved under the Scotland Act 2016 continues.

Data update

The latest Fiscal Framework data update is included at Annex C of the Scottish Government’s Medium Term Financial Strategy 2023 published May 2023.

It provides the latest relevant data and sets out the implications of the Fiscal Framework for the Scottish Budget 2023-24.

Contact

Email: ceu@gov.scot

First published
20 November 2017
Last updated
20 October 2023 - show all updates

  1. Multiple pages updated.

  2. Publications page updated with text and link to statement.

  3. Publications page updated with text and link to statement.

  4. Minor update to amend link to annex 'B' in Scottish Government’s Medium Term Financial Strategy.

  5. Added link to the Scottish Government’s Medium Term Financial Strategy.

  6. Added link to letter to the Chief Secretary to the Treasury regarding agreement in principle to commission an independent report on the Block Grant Adjustment arrangements on publications page.

  7. Added link to 22 July letter about the income tax reconciliation process and the provisional 2019-20 income tax reconciliation.

  8. Added link to 15 March letter about the BGAs for the Scottish Budget 2021-2022 on publications page.

  9. Updated following the Scottish Budget 2021-2022.

  10. Link to 23 December letter regarding fiscal powers and flexibility added to publications page.

  11. Link to 7 December letter regarding fiscal powers and flexibility added to publications page.

Back to top