Fiscal framework outturn report: 2019

The second Fiscal Framework Outturn Report forms part of a revised budget process – as recommended by the final report of the Budget Process Review Group - and follows on from May’s publication of Scotland’s Fiscal Outlook: The Scottish Government’s Five Year Financial Strategy.

5. Fines, Forfeitures, and Fixed Penalties

5.1 This section contains the latest outturn, forecasts and reconciliations available for fines, forfeitures, and fixed penalties (FFFPs).

5.2 Revenue from FFFPs are paid into the Scottish Consolidated Fund after being collected by the Scottish Courts and Tribunals Service. No reconciliation takes place, as the Scottish Government deals with any variation between forecast and receipts through in-year budget management.

5.3 As with the fully devolved taxes and income tax, there is a corresponding deduction of Scotland's Block Grant by way of a BGA. This is initially calculated based on forecast growth of equivalent UK Government revenues retained by the Ministry of Justice.

5.4 Unlike the devolved taxes, there is only one round of reconciliation. Outturn data becomes available three months after the end of the financial year to which the original BGA applies, and the reconciliation is applied to the Block Grant for the financial year thereafter (i.e. two years after the year to which the expenditure relates).

5.5 This report uses provisional 2018-19 outturn revenue data. The final revenue data will be published as part of Scotland Government's Consolidated Accounts.

5.6 Table 11 shows the net effect on the Budget for 2018-19 FFFP BGA and revenue, comparing outturn data with forecasts for the same.

Table 11: FFFP Net Budget Effect For 2018-19 Compared with Forecasts
(£ Million)

Revenues BGA Net effect on Budget
Forecast as of Budget Act 2018 25 24 +1
Outturn 20 25 -5
Outturn against forecast -5 0 -6

Figures may not sum due to rounding

5.7 An -£3 million block grant reconciliation was applied for the FFFP forecast at the UK government's Budget in 2018, a final £2 million reconciliation will be applied to the block grant in 2020-21 to reflect final outturn. This will be the only in-year reconciliation applied to FFFP block grant adjustments.

5.8 Table 12 compares forecasts of the net effect on the Budget for FFFP in 2019-20. When outturn data for the BGA becomes available in the next financial year, a reconciliation will be applied in 2021-22, meaning that these figures are indicative only.

Table 12: Forecast FFFP Budget Position For 2019-20 (£ Million)

Revenues BGA Net effect on Budget
Forecast as of Budget Act 2019 25 27 -2
Latest Forecast as of MTFS 2019 25 27 -2
Change 0 0 0



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