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.

5. Fines, Forfeitures, and Fixed Penalties

43. This section contains the latest outturn, forecasts and reconciliations available for Fines, Forfeitures, and Fixed Penalties (FFFPs).

44. As with the fully devolved taxes and income tax, there is a corresponding deduction to Scottish Government’s Block Grant by way of a BGA. This is initially calculated based on forecast growth of equivalent UK Government revenues retained by the Ministry of Justice.

45. Revenue from FFFPs is paid into the Scottish Consolidated Fund after being collected by the Scottish Courts and Tribunals Service. No revenue reconciliation takes place, as the Scottish Government deals with variations between forecast and receipts through in-year budget management.

46. Unlike the fully devolved taxes, there is only one reconciliation to the BGA. Outturn data is normally available three months after the end of the financial year to which the original BGA relates, and the reconciliation is applied to the Block Grant for the financial year thereafter (i.e. two years after the Budget was set).

47. This report uses provisional 2021-22 Scottish revenue outturn data. The final revenue data will be published as part of Scottish Government’s Consolidated Accounts. The UK Government revenues used to calculate the BGA for FFFPs are published in the HM Courts & Tribunals Service Trust Statement.

48. Table 12 shows the net effect on the Scottish Budget for 2021-22 FFFP revenue, comparing outturn data with forecasts for the same. It also shows that the provisional BGA reconciliation required, applying to the 2023-24 Scottish Budget, is positive £0.4m.

Table 12: 2021-22 FFFP Outturn Compared with Forecasts (£ million)
Revenues BGA Net effect on Budget
Forecast as of Budget Act 2021 25.0 -27.8 -2.8
Provisional Outturn 21.6 -27.4 -5.8
Provisional Outturn against forecast -3.4 +0.4 -3.0

49. Table 13 compares forecasts of the net effect on the Budget for FFFP in 2022-23. When outturn data for the BGA becomes available in the next financial year, a reconciliation will be applied to the 2024-25 Budget, meaning that these figures are indicative only.

Table 13: Forecast FFFP Budget Position for 2022-23 (£ million)
Revenues BGA Net effect on Budget
Forecast as of Budget Act 2022 25.0 -28.3 -3.3
Latest Forecast 17.6 -28.3 -10.7
Change -7.4 0.0 -7.4



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