IRRV Alert - week ending 4th August 2023
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Reports
The updated agreement on the Scottish Government’s Fiscal Framework (2 August 2023)
Policy paper
The updated agreement on the Scottish Government’s Fiscal Framework
On 20 July 2023 the Scottish and UK governments agreed to update the Fiscal Framework for the Scottish Government.
- From:
- HM Treasury and Office of the Secretary of State for Scotland
- Published
- 2 August 2023
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Documents
The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework
PDF, 485 KB, 46 pages
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Fiscal Framework review – deal struck between Scottish and UK Governments: 20 July 2023
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Scottish devolution: a framework for audit and accountability
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Analysing the options for Scotland’s block grant adjustments - Independent Report
PDF, 1.01 MB, 107 pages
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Details
The agreement updates the Fiscal Framework, which underpins the powers over tax and welfare that are devolved to Scotland through the Scotland Acts of 2012 and 2016.
The Fiscal Framework was originally agreed in February 2016. In March 2016, the Scottish and UK governments published a further annex to the fiscal framework for the Scottish Government.
In line with the 2016 agreement, the Scottish Government and UK government completed a review of the Fiscal Framework and the associated annex on 20 July 2023, after a parliament’s worth of experience.
In February 2019, the Scottish and UK governments agreed the Audit and Accountability Framework. It is jointly published on GOV.UK and GOV.SCOT to accompany the Scottish Government’s Fiscal Framework and remains in place following the review of the Fiscal Framework.
Published 2 August 2023