Publication - Corporate report
Fiscal framework outturn report: 2025
The Fiscal Framework Outturn Report 2025 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.
Update
An update was published on 14/11/2025 as a result of a correction to a figure quoted in paragraph 41 and Table 8 underneath on PDF page 16, as well as a correction to Table 21 on page 36. The HTML and PDF have been updated to reflect these changes.
Contact
Email: rory.mack@gov.scot