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.
5. Fines, Forfeitures, and Fixed Penalties
42. This section contains the latest outturn and forecasts available for Fines, Forfeitures, and Fixed Penalties (FFFPs), which have a flat annual BGA deduction of £25 million.
43. 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.
44. This report uses final 2025-26 Scottish revenue outturn data. The figures are available as part of the published 2025-26 Scottish Consolidated Fund Accounts.
45. Table 9 shows the net effect on the Scottish Budget for 2025-26 FFFP revenue, comparing outturn data with forecasts. 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 2027-28.
Table 9: 2025-26 FFFP Outturn Compared with Forecasts (£ million)
| Revenues | BGA | Net effect on Budget | |
|---|---|---|---|
| Forecast as of Scottish Budget 2025-26 | 25.0 | -25.0 | +0.0 |
| Final outturn | 32.5 | -25.0 | +7.5 |
| Final outturn against forecast | +7.5 | 0.0 | +7.5 |
46. Table 10 compares forecasts of the net effect on the Budget for FFFP revenue in 2026-27 and indicates the forecast direction of change in the net position.
Table 10 Forecast FFFP Budget Position for 2026-27 (£ million)
| Revenues | BGA | Net effect on Budget | |
|---|---|---|---|
| Forecast as of Scottish Budget 2026-27 | 25.0 | -25.0 | +0.0 |
| Latest Forecast | 26.5 | -25.0 | +1.5 |
| Change | 1.5 | 0.0 | +1.5 |
Contact
Email: rory.mack@gov.scot