Fiscal Framework Review: Independent Report

An independent report to consider the Block Grant Adjustment arrangements commissioned by Scottish Government and HM Treasury in June 2022, written by Professor David Bell (University of Stirling), David Eiser (formerly University of Strathclyde) and David Phillips (Institute for Fiscal Studies).


This report, appraising the extent to which different methods for indexing the block grant adjustments (BGAs) associated with devolved tax revenues and social security spending, satisfies the requirement for an independent report as set out in the 2016 Fiscal Framework Agreement between the UK and Scottish governments. The report was commissioned jointly by the two governments, who determined the remit and scope of the report, following discussion with us. Both governments were able to provide comments on previous drafts of this report, but we can confirm they did not interfere with or unduly influence our analysis or conclusions.

We would like to thank those who have helped us undertake the work required to produce this report. This includes; HM Treasury and Scottish Government officials who helped us publish our call for evidence and process responses; those organisations and individuals who responded to our call for evidence; and Strathclyde University administrative staff, who handled contracting arrangements. All opinions and any errors or omissions in the following report are the responsibility of the authors alone.

David Bell, David Eiser and David Phillips

Authors of this independent report



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