Fiscal framework outturn report: 2025

5. Fines, Forfeitures, and Fixed Penalties

44. This section contains the latest outturn and forecasts available for Fines, Forfeitures, and Fixed Penalties (FFFPs).

45. As with the fully devolved taxes and income tax, there is a corresponding deduction to Scotland’s Block Grant by way of a BGA. Prior to the 2023 Fiscal Framework Review, a BGA calculation for FFFP was made based on forecast growth of equivalent UK Government revenues retained by the Ministry of Justice. As part of the Fiscal Framework review 2023^[8], both governments jointly agreed to remove the ongoing indexation of the baseline deduction and therefore removed the requirement for the corresponding UK Government receipts each year.

46. Revenue from FFFPs is paid into the Scottish Consolidated Fund (SCF) after being collected by the Scottish Courts and Tribunals Service and other bodies. No revenue reconciliation takes place, as the Scottish Government deals with variations between forecast and receipts through in-year budget management.

47. This report uses final 2024-25 Scottish revenue outturn data. The figures are available as part of the published 2024-25 Scottish Consolidated Fund Accounts.

48. Table 10 shows the net effect on the Scottish Budget for 2024-25 FFFP revenue, comparing outturn data with forecasts for the same. It also shows that as BGAs are set at £25.0 million and not linked to rUK forecasts nor outturn, no reconciliation is required for the Scottish Budget 2026-27.

Table 11 compares forecasts of the net effect on the Budget for FFFP revenue in 2025-26.