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.
8. Overall Reconciliation Requirement for the 2022-23 Budget
8.1 Table 17 below gives the total provisional reconciliation requirement for the 2022-23 Budget. It shows the net impact of the reconciliation for Income Tax from 2019-20, and for the BGA reconciliations for the fully devolved taxes, Fines, Forfeitures and Fixed Penalties, and Social Security expenditure for 2020-21.
| Income Tax 2019-20 | Provisional Outturn | -34.5 | |
|---|---|---|---|
| Of which: | |||
| Final revenue reconciliation | Provisional Outturn | +149.0 | |
| Final BGA reconciliation | Provisional Outturn | -183.5 | |
| LBTT 2020-21 provisional BGA reconciliation | Provisional Outturn | -6.1 | |
| SLfT 2020-21 provisional BGA reconciliation | Provisional Outturn | +0.1 | |
| FFFP 2020-21 BGA reconciliation | Outturn | +4.1 | |
| PoC 2020-21 final BGA reconciliation | Outturn | N/A | |
| Social Security 2020-21 provisional BGA reconciliation | Provisional Outturn | +21.6 | |
| Total Provisional Reconciliation Requirement | -14.8 |
Note: Figures may not sum due to rounding. For more detail on the individual entries see tables in sections 3, 4, 5, 6 and 7.
Contact
Email: rebecca.mcewan@gov.scot
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