Implementation of the Scotland Act 2016: third report

Footnotes

1.https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf

2. https://www.legislation.gov.uk/ssi/2018/221/contents/made

3. http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11715

4. https://www.nao.org.uk/report/administration-of-scottish-income-tax-2017-18/

5. http://www.audit-scotland.gov.uk/uploads/docs/um/srit_181130.pdf

6. https://www.gov.uk/government/publications/scottish-vat-assignment-summary-of-vat-assignment-model

7. http://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts/scotlands-economic-and-fiscal-forecasts-december-2018/

8.https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/758498/VAT_assignment_model_publication_final_1.pdf

9. Funding for three benefits is transferred into the block grant with no Block Grant Adjustment and subsequent reconciliation required. These are Discretionary Housing Payments, Best Start Grant and Funeral Expenses.

10. The Scottish Government's capital loan facility agreement with UK Government can be found at the following link: https://www.gov.scot/publications/national-loans-fund-terms-of-borrowing/

11. https://www.gov.scot/publications/national-loans-fund-terms-of-borrowing/

12. See Annex B - https://www.gov.scot/publications/scottish-government-sixth-annual-report-implementation-operation-part-3-financial/#res534618