Fiscal framework outturn report: 2022

The Fiscal Framework Outturn Report 2022 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

83. This section provides information on the various sources of data that have been used in compiling this report, together with the dates of publication. A complete list is given below in Table 21.

Table 21: Sources of Data and Publication Timetable
Data Source Date of Publication
Income Tax Revenue Outturn Scottish Income Tax Outturn Statistics 7 July 2022
As confirmed in the HMRC Trust Statement 18 July 2022
Income Tax BGAs UK Spring Statement 23 March 2022
LBTT/SLfT Revenue Outturn Provisional Outturn Data June 2022
Final figures will be published in Revenue Scotland’s Annual Reports & Accounts, 2021-22 November 2022
UK Stamp Duty and Landfill Tax Outturn LBTT/SLfT BGAs HMRC Tax receipts and National Insurance contributions for the UK 21 July 2022
UK Spring Statement 23 March 2022
FFFP Revenue Outturn Scottish Government unpublished data N/A
UK FFFP Outturn HM Courts & Tribunals Service Trust Statement 2021-22 14 July 2022
FFFP BGA UK Spring Statement 23 March 2022
Social Security Expenditure Outturn Final figures will be published in Social Security Scotland Annual Accounts TBC by November 2022
DWP Social Security Expenditure Outturn Provisional outturn provided by DWP (unpublished) N/A
Social Security BGAs DWP Benefit expenditure by country and region TBC
UK Spring Statement 23 March 2022
Scottish Fiscal Commission forecasts Scottish Fiscal Commission Scotland's Economic and Fiscal Forecasts 31 May 2022
Scottish Budget 2022-23 9 December 2021
Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy 31-May-22

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