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.
Annex A: Provisional Outturn in Fiscal Framework Outturn Report Compared with Final Outturn (£ million)
Annex A outlines the difference between provisional outturn used in Fiscal Framework Outturn Reports and final outturn data. It shows that in 2020, 2021, 2023 and 2024 the differences were small, ranging from a £0.6 million change to a £12.6 million change. In 2022 the change was much larger, with final outturn changing by £119.4m compared to provisional outturn. This was driven by a £37.2m change to the LBTT BGA and £61.7m change to ADP expenditure and BGA.
For clarity, these changes do not equate to the impact on the Scottish Budget as some changes were positive and some negative, of which some netted each other out.
| FFOR 2024 | FFOR 2023 | FFOR 2022 | FFOR 2021 | FFOR 2020 | |
|---|---|---|---|---|---|
| Income Tax Revenue | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Income Tax BGA | 1.9 | 0.0 | 0.0 | 0.0 | 0.0 |
| Income Tax Total | 1.9 | 0.0 | 0.0 | 0.0 | 0.0 |
| LBTT Revenue | 0.1 | 0.0 | 0.3 | 0.0 | 0.4 |
| LBTT BGA | 1.1 | 0.0 | 36.9 | 0.0 | 0.0 |
| LBTT Total | 1.2 | 0.0 | 37.2 | 0.0 | 0.4 |
| SLfT Revenue | 0.0 | 0.0 | 0.0 | 0.0 | 0.2 |
| SLfT BGA | 0.2 | 0.0 | 0.0 | 0.3 | 0.0 |
| SLfT Total | 0.2 | 0.0 | 0.0 | 0.3 | 0.2 |
| FFFP Revenue | 0.8 | 0.0 | 0.0 | 0.0 | 6.5 |
| FFFP BGA | 0.2 | 0.3 | 0.0 | 0.0 | 0.0 |
| FFFP Total | 1.0 | 0.3 | 0.0 | 0.0 | 6.5 |
| POC Revenue | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| POC BGA | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| POC Total | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Social Security Expenditure | 0.6 | 0.2 | 62.8 | 0.2 | 5.5 |
| Social Security BGA | 6.8 | 8.8 | 19.4 | 0.1 | 0.0 |
| Social Security Total | 7.3 | 9.0 | 82.2 | 0.3 | 5.5 |
| Revenue/Expenditure Total | 1.5 | 0.2 | 63.1 | 0.2 | 12.6 |
| BGA Total | 10.1 | 9.0 | 56.3 | 0.4 | 0.0 |
| Overall Total | 11.5 | 9.3 | 119.4 | 0.6 | 12.6 |
Figures may not sum due to rounding
Contact
Email: rory.mack@gov.scot