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.
11. Sources of data and publication timetable
94. This section provides information on the various sources of data that have been used in compiling this report, together with the dates of publication.
95. A complete list is given below in Table 21.
| Data | Source | Date of Publication |
|---|---|---|
| Income Tax Revenue Outturn | Scottish Income Tax Outturn Statistics | 10-Jul-25 |
| As confirmed in the HMRC Trust Statement | 17-Jul-25 | |
| Income Tax BGAs | UK Spring Statement 2025 | 26-Mar-25 |
| LBTT/SLfT Revenue Outturn UK Stamp Duty Land Tax and Landfill Tax Outturn | Provisional Outturn Data | Jul-25 |
| Final figures will be published in Revenue Scotland’s Annual Reports & Accounts, 2024-25 | TBC by October 2025 | |
| HMRC Trust Statement | 17-Jul-25 | |
| LBTT/SLfT BGAs | UK Spring Statement 2025 | 26-Mar-25 |
| FFFP Revenue Outturn | 2024-25 Scottish Consolidated Fund Accounts | 17-Sep-25 |
| Social Security Expenditure Outturn | Final figures will be published in Social Security Scotland Annual Accounts | TBC by November 2025 |
| DWP Social Security Expenditure Outturn | Provisional outturn provided by DWP (unpublished) | N/A |
| DWP Benefit expenditure by country and region | TBC | |
| Social Security BGA forecasts | UK Spring Statement 2025 | 26-Mar-25 |
| Scottish Fiscal Commission forecasts | Scottish Fiscal Commission Scotland's Economic and Fiscal Forecasts | 25-Jun-25 |
| Scottish Government Medium-Term Financial Strategy 2025 | 25-Jun-25 |
96. If you have comments on this document, please contact rory.mack@gov.scot
Contact
Email: rory.mack@gov.scot