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Publication - Publication

Fiscal framework: agreement between the Scottish and UK Governments

Published: 26 Feb 2016
Directorate:
Financial Strategy Directorate
ISBN:
9781786520814

The agreement between the Scottish Government and the United Kingdom government on the Scottish Government's fiscal framework.

Contents
Fiscal framework: agreement between the Scottish and UK Governments
Footnotes

Footnotes

1. https://www.smith-commission.scot/

2. Revenues from Scottish courts and tribunals will be treated in the same way as devolved/assigned taxes.

3. http://www.scottish.parliament.uk/parliamentarybusiness/Bills/92309.aspx

4. Gross revenues generated by the Scottish Crown Estate assets in Scotland, net of the costs of managing these assets.

5. This covers the following spending powers: Equal opportunities, Tribunals, Roads, Policing of railways and railway property, British Transport Police, Onshore petroleum, Consumer advocacy and advice, Betting, gaming and lotteries, Broadcasting, Regulation of telecommunications and postal services, Commissioners of Northern Lighthouses, Maritime and Coastguard Agency, Rail, Fuel poverty, Energy market regulation and renewables, Competition policy, Election and franchise, EU, and Health and social affairs.

Footnotes for Annex C

1. www.gov.scot/fiscalframework and https://www.gov.uk/government/publications/the-agreement-between-the-scottish-government-and-the-united-kingdom-government-on-the-scottish-governments-fiscal-framework

2. These arrangements don't apply to Stamp Duty Land Tax and Landfill Tax as 2014-15 (year 0) outturns are already known.

3. The timing of which is set out at Part 3.

4. Government Expenditure and Revenue Scotland (GERS) http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS

5. The timing of which is set out at Part 3.

6. HM Treasury (November 2015) Statement of funding policy: funding the Scottish Parliament, National Assembly for Wales and Northern Ireland Assembly https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/479717/statement_of_funding_2015_print.pdf


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