Publication - Corporate report
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.
11. Sources of data and publication timetable
11.1 This section provides information on the various sources of data that have been used in compiling this report, together with the dates of publication.
11.2 A complete list is given below in Table 20.
| Data | Source | Date of Publication |
|---|---|---|
| Income Tax Revenue Outturn | Scottish Income Tax Outturn Statistics (Provisional ) | 22 July 2021 |
| Final outturn will be confirmed in the HMRC Trust Statement | TBC | |
| Income Tax BGAs | UK Spring Budget | 3 March 2021 |
| LBTT/SLfT Revenue Outturn | Provisional Outturn Data | 24 June 2021 |
| Final figures will be published in Revenue Scotland's Annual Reports & Accounts, 2020-21 | TBC | |
| UK Stamp Duty and Landfill Tax Outturn | HMRC Tax receipts and National Insurance contributions for the UK (Provisional) | 24 August 2021 |
| Final outturn will be confirmed in the HMRC Trust Statement | TBC | |
| LBTT/SLfT BGAs | UK Spring Budget | 3 March 2021 |
| FFFP Revenue Outturn | Scottish Government unpublished data | |
| UK Fines Outturn | HM Courts & Tribunals Service Trust Statement 2020-21 | 21 September 2021 |
| FFFP BGA | UK Spring Budget | 3 March 2021 |
| Social Security Expenditure Outturn | Final figures will be published in Social Security Scotland Annual Accounts | TBC |
| DWP Social Security Expenditure Outturn | Provisional outturn provided by DWP to calculate provisional outturn BGAs (unpublished) | |
| DWP Benefit expenditure by country and region | TBC | |
| Social Security BGAs | UK Spring Budget | 3 March 2021 |
| Scottish Fiscal Commission forecasts | Scottish Fiscal Commission Scotland's Economic and Fiscal Forecasts | 26 August 2021 |
| Scottish Budget 2021 to 2022 | 28 January 2021 | |
| Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy | 28 January 2021 |
11.3 If you have comments on this document, please contact Rebecca.McEwan@gov.scot
Contact
Email: rebecca.mcewan@gov.scot
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