Publication - Advice and guidance

Scotland Act 2016 implementation: tenth annual report

Published: 29 September 2026
From: Deputy First Minister and Cabinet Secretary for Finance and Local Government
Directorate: Exchequer Strategy Directorate
Topic: Constitution and democracy, Economy, Health and social care, +3 more … Money and tax, Scottish Budget, Work and skills
ISBN: 9781807752309

Report to inform parliament of the implementation work that has been carried out on fiscal powers devolved in the Scotland Act 2016.

Supporting documents

Footnotes

1 Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

2 Administration of Scottish income tax 2024-25

3 Administration of Scottish income tax

4 Scottish Income Tax Outturn Statistics: 2023 to 2024 - GOV.UK

5 Scottish VAT Assignment – Official Statistics in Development 2023 - GOV.UK

6 Scotland’s Economic and Fiscal Forecasts – January 2026 | Scottish Fiscal Commission Figure S4.47

7 Fiscal framework data annex

8 Fiscal framework outturn report: 2025 - gov.scot

9 Scotland's fiscal outlook: medium-term financial strategy - gov.scot

10 Ninth Annual Report on the Implementation of the Scotland Act 2016

11 Income tax outturn reconciliation 2023-24: joint statement with HM Treasury - gov.scot

12 Fiscal framework outturn report: 2025 - gov.scot

13 Scottish Budget 2025 to 2026: Scottish Government borrowing - gov.scot

14 Social Security Scotland workforce statistics to September 2025 - Social Security Scotland

15 Social Security Scotland - Annual Report and Accounts 2024-2025 - Social Security Scotland

16 Scottish Government Response to the Independent Review of Adult Disability Payment Final Report - gov.scot

17 no-one-left-behind-local-employability-partnership-framework.pdf

18 no-one-left-behind-good-practice-guide-for-commissioning-employability-services-in-scotland.pdf

19 No One Left Behind: strategic plan - first annual report - gov.scot

20 https://www.employabilityinscotland.com/media/phjn4uvr/no-one-left-behind-employability-service-standards-july-2025.pdf

21 Scotland's Devolved Employment Services: Fair Start Scotland Statistical Summary - February 2025

22 Scotland's Devolved Employment Services: No One Left Behind Statistical Summary - February 2025

23 Employability Shared Measurement Framework - Supporting Documents Published

24 Fair Start Scotland - evaluation report 5: participant phone survey - years 4 and 5 - November 2023

25 No One Left Behind and the Young Person's Guarantee: implementation evaluation

26 Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

27 Scotland Act 2016 implementation: eighth annual report - gov.scot (www.gov.scot)

28 Joint Exchequer Committee meeting: communique – 17 October 2025 - gov.scot

29 Joint Exchequer Committee meeting: communique – 19 March 2026 - gov.scot

30 Scotland Act 1998

31 The Scotland Act 1998 (Increase of Borrowing Limits) Order 2025

Contact

Email: rory.mack@gov.scot

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