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Publication - Corporate report

Fiscal framework outturn report: 2026

Published
29 September 2026
From
Minister for Public Finance
Directorate
Exchequer Strategy Directorate
Topic
Economy, Money and tax, Scottish Budget
ISBN
9781807755720

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.

View supporting documents Supporting documents

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 the differences were ordinarily small, ranging from a £0.6m to £12.6m change. In 2022 the change was much larger, with final outturn having an impact of positive £119m compared to provisional outturn. This was driven by a £37m change to the LBTT BGA and £62m change across social security.

Therefore, it is hard to predict the scale of change from the provisional outturn data detailed in this Outturn Report to final outturn data.

  FFOR 2025 FFOR 2024 FFOR 2023 FFOR 2022 FFOR 2021 FFOR 2020
Income Tax Revenue 0.0 0.0 0.0 0.0 0.0 0.0
Income Tax BGA 0.0 1.9 0.0 0.0 0.0 0.0
Income Tax Total 0.0 1.9 0.0 0.0 0.0 0.0
LBTT Revenue 0.0 0.1 0.0 0.3 0.0 0.4
LBTT BGA 0.0 1.1 0.0 36.9 0.0 0.0
LBTT Total 0.0 1.2 0.0 37.2 0.0 0.4
SLfT Revenue 0.0 0.0 1.2 0.0 0.3 0.2
SLfT BGA 0.0 0.2 0.0 0.0 0.0 0.0
SLfT Total 0.0 0.2 1.2 0.0 0.3 0.2
FFFP Revenue 0.0 0.8 0.0 0.0 0.0 6.5
FFFP BGA 0.0 0.2 0.3 0.0 0.0 0.0
FFFP Total 0.0 1.0 0.3 0.0 0.0 6.5
POC Revenue 0.0 0.0 0.0 0.0 0.0 0.0
POC BGA 0.0 0.0 0.0 0.0 0.0 0.0
POC Total 0.0 0.0 0.0 0.0 0.0 0.0
Social Security Expenditure 0.0 0.6 0.2 62.8 0.2 5.5
Social Security BGA 10.5 6.8 8.8 19.4 0.1 0.0
Social Security Total 10.5 7.3 9.0 82.2 0.3 5.5
Revenue/Expenditure Total 0.0 1.5 1.5 63.2 0.5 12.6
BGA Total 10.5 10.1 9.0 56.3 0.1 0.0
Overall Total 10.5 11.5 10.5 119.4 0.6 12.6

Figures may not sum due to rounding

Contact

Email: rory.mack@gov.scot

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