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.
6. Proceeds of Crime
47. Revenue seized under the Proceeds of Crime Act 2002 is subject to a BGA. The basis on which this is carried out is the subject of dispute between the Scottish and UK Governments.[8]
48. Under the Fiscal Framework, where there is a dispute, an automatic pause is placed on the disputed finances. That being so, the BGA for POCA has been set at £4.3m and will remain so while the dispute remains unresolved, i.e. the BGA will not change in line with the change in corresponding revenue growth in rUK.
49. The dispute still stands and the Scottish Government will seek to resolve in the next review of the Fiscal Framework.
50. Final outturn revenue recovered under the Proceeds of Crime Act in 2025-26 is £7.8 million. The Scottish Government receives all revenues recovered under the Proceeds of Crime Act, however, outturn revenues are hypothecated for spend on community projects.[9] Due to this hypothecation of funds and the negative £4.3 million BGA, the net position for the Scottish Budget is negative £4.3 million while this BGA remains in force.
Contact
Email: rory.mack@gov.scot