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.
Footnotes
1 Budget Process Review Group: final report - gov.scot (www.gov.scot)
2 Fiscal framework: factsheet - gov.scot (www.gov.scot)
3 Budget Process Session 6 Agreement - Paragraph 12, 13 and Box 1
4 Budget Process Review Group: final report - gov.scot
5 Scotland’s Economic and Fiscal Forecasts Update – June 2025 | Scottish Fiscal Commission
6 Scottish Aggregates Tax Block Grant Adjustment baseline | Scottish Parliament Website
7 Scottish Income Tax Outturn Statistics: 2023 to 2024 - GOV.UK
8 Updated Fiscal Framework Agreement between the Scottish and UK Governments
9 Further background on this dispute is included in Scotland Act Report 2021 - Scotland Act 2012 and 2016: annual implementation report 2021 - gov.scot (www.gov.scot)
10 Further information can be found at https://cashbackforcommunities.org
11 Scotland’s Economic and Fiscal Forecasts – December 2024 | Scottish Fiscal Commission
12 Scotland’s Economic and Fiscal Forecasts Update – June 2025 | Scottish Fiscal Commission
13 Scottish Budget 2025 to 2026 - gov.scot
14 Paragraph 2.57 in Scotland’s Economic and Fiscal Forecasts Update – June 2025 | Scottish Fiscal Commission
15 Scottish Budget 2025 to 2026 - gov.scot
Contact
Email: rory.mack@gov.scot