Publication - Corporate report
Fiscal framework outturn report: 2026
The Fiscal Framework Outturn Report 2026 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
85. This section provides information on the various sources of data that have been used in compiling this report, together with the dates of publication.
86. A complete list is given below in Table 20.
Table 20: Sources of Data and Publication Timetable
| Data | Source | Date of Publication |
|---|---|---|
| Income Tax Revenue Outturn | Scottish Income Tax Outturn Statistics | 09-Jul-26 |
| As confirmed in the HMRC Trust Statement | 09-Jul-26 | |
| Income Tax BGAs | UK Spring Forecast 2026 | 03-Mar-26 |
| LBTT/SLfT Revenue Outturn UK Stamp Duty Land Tax and Landfill Tax Outturn | Provisional Outturn Data | Jul-26 |
| Final figures will be published in Revenue Scotland’s Annual Reports & Accounts, 2025-26 | TBC | |
| HMRC Trust Statement | 09-Jul-26 | |
| LBTT/SLfT BGAs | UK Spring Forecast 2026 | 03-Mar-26 |
| FFFP & POCA Revenue Outturn | 2025-26 Scottish Consolidated Fund Accounts | 16-Sep-26 |
| Social Security Expenditure Outturn | Final figures will be published in Social Security Scotland Annual Accounts | TBC |
| DWP Social Security Expenditure Outturn | Provisional outturn provided by DWP (unpublished) | N/A |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 Forecast 2026 | 03-Mar-26 |
| Scottish Fiscal Commission forecasts | Scottish Fiscal Commission Scotland's Economic and Fiscal Forecasts | 13-Jan-26 |
87. If you have comments on this document, please contact rory.mack@gov.scot
Contact
Email: rory.mack@gov.scot