The Scottish Government acted quickly to prevent the NHS from being overwhelmed by Covid-19, but it could have been better prepared to respond to the pandemic.

Funding received by councils from the Scottish Government increased by £500 million in 2019/20. But Covid-19 will drive large rises in costs and spending, combined with falling income.

Local councils have, however, seen greater reductions in funding over the last seven years than other areas of the Scottish Government budget.

The National Audit Office has published a report today on HMRC’s administration of Scottish income tax, including the final calculation of Scottish revenues for the 2018/19 tax year.

The Auditor General for Scotland, Stephen Boyle, provides additional assurance to the Scottish Parliament on the work of the NAO in this area.