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.
Footnotes
1 Budget Process Session 6 Agreement
2 Fiscal framework: factsheet - gov.scot (www.gov.scot)
3 Budget Process Session 6 Agreement
4 Budget Process Review Group: final report - gov.scot
5 Scottish Income Tax Outturn Statistics: 2024 to 2025 - GOV.UK
6 Forecast Evaluation Report – August 2026 | Scottish Fiscal Commission
7 Forecast Evaluation Report – August 2026 | Scottish Fiscal Commission
8 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)
9 Further information can be found at https://cashbackforcommunities.org
10 Fiscal framework data annex: March 2026 - gov.scot
11Scottish Budget 2026 to 2027 - gov.scot
12 Paragraph 2.96 in Scotland's Economic and Fiscal Forecasts January 2026
Contact
Email: rory.mack@gov.scot