Forecasts of Tax Revenues, Block Grant Adjustments, Net Position and policy costings
This document sets out forecasts of revenues, Block Grant Adjustments (BGAs), and net positions for those taxes which have a corresponding BGA under the Fiscal Framework (as of the Scottish Budget 2026-27, published on 13 January 2026 ).
Footnotes
1 Scottish Government, Scottish Budget 2026-27 – January 2026
2 Full fiscal forecasts for Air Departure Tax and the corresponding BGA have not yet been produced, and it is therefore not included in the tables below.
3 Scottish Government, Scotland's fiscal outlook: medium-term financial strategy – June 2025
4 Scottish Government, Fiscal framework Technical Note – updated September 2025
5 Scottish Government, Fiscal framework data annex
6 Scottish Fiscal Commission, Scotland’s Economic and Fiscal Forecasts – January 2026
7 Scottish Government, Scottish Budget 2026-27 – January 2026