Investing in Scotland's Future: resource spending review framework

This framework document launches the Scottish Government's resource spending review process. It sets the scene for the development of multi-year resource spending plans and opens our public consultation.


1 Scottish Fiscal Commission, Scotland’s Economic and Fiscal Forecasts, December 2021

2 Scottish Government/COSLA, Scotland’s Wellbeing – The Impact of COVID-19, December 2020

3 Office for Budget Responsibility, Fiscal Risks Report, July 2021

4 Scottish Government, National Performance Framework, June 2018

5 Scottish Government, Priorities of Government Statement, May 2021

6 Scottish Government, Programme for Government, September 2021

7 Scottish Government, Covid Recovery Strategy, October 2021

8 Scottish Government, Agreement with Scottish Green Party, August 2021

9 HM Treasury, Autumn Budget and Spending Review, October 2021

10 Finance and Public Administration Committee, Pre-Budget Scrutiny 2022-23: Scotland’s Public Finances in 2022-23 and the Impact of COVID-19, November 2021

11 The Agreement between the Scottish government and the United Kingdom government on the Scottish government’s fiscal framework, 2016

12 Scottish Fiscal Commission, Scotland’s Economic and Fiscal Forecasts, December 2021

13 Office for National Statistics, Principal Projection – England and Wales Summary, October 2019

14 Independent Review of Adult Social Care - (

15 Scottish Government (2018), Health and Social Care: medium term financial framework, October 2018

16 Scottish Local Government Finance Statistics 2019-20, April 2021: Local authorities reported expenditure of £3.5 billion on Adult Social Care in 2019-20, the most recently available statistics. We have applied the growth rate to reach 2022-23 estimated expenditure.

17 OECD, Health Spending Projections to 2030 : New results based on a revised OECD methodology, May 2019

18 Christie Commission on the future delivery of public services

19 Scottish Government, Every child, every chance: tackling child poverty delivery plan 2018-2022, March 2018



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