Fiscal framework outturn report: 2023

The Fiscal Framework Outturn Report 2023 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

93. This section provides information on the various sources of data that have been used in compiling this report, together with the dates of publication.

94. 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




As confirmed in the HMRC Trust Statement




Income Tax BGAs


UK Spring Statement


15 March 2023

LBTT/SLfT Revenue Outturn


Provisional Outturn Data


15 June-2023


Final figures will be published in Revenue Scotland’s Annual Reports & Accounts, 2022-23


TBC by November 2023

UK Stamp Duty Land Tax and Landfill Tax Outturn LBTT/SLfT BGAs


HMRC Tax receipts and National Insurance contributions for the UK


22 August 2023


UK Spring Statement


15 March 2023


FFFP Revenue Outturn


Scottish Government unpublished data




UK FFFP Outturn


HM Courts & Tribunals Service Trust Statement 2022-23


14 July 2023




UK Spring Statement


15 March 2023


Social Security Expenditure Outturn


Final figures will be published in Social Security Scotland Annual Accounts


TBC by November 2023


DWP Social Security Expenditure Outturn


Provisional outturn provided by DWP (unpublished)




Social Security BGAs


DWP Benefit expenditure by country and region




UK Spring Statement


15 March 2023


Scottish Fiscal Commission forecasts


Scottish Fiscal Commission Scotland's Economic and Fiscal Forecasts


25 May 2023


Scottish Budget 2023-24


15 December-2022


Scotland’s Fiscal Outlook: The Scottish Government’s Medium-Term Financial Strategy


25 May 2023

95. If you have comments on this document, please contact



Back to top