Publication: Scotland's new financial powers: Operation of the Fiscal Framework 2018/19

by Auditor General

Publication cover: Scotland's new financial powers: Operation of the Fiscal Framework 2018/19

This briefing paper looks at how the Fiscal Framework is operating in practice and how the Scottish Government has used the powers available to it.

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  • How Scottish budget funding is determined
    How Scottish budget funding is determined
  • Tax revenues as share of devolved expenditure
    Tax revenues as share of devolved expenditure
  • How 2017/18 NSND Scottish income tax budget adjustment was calculated
    How 2017/18 NSND Scottish income tax budget adjustment was calculated
  • Impact of tax policy divergence between UK and Scottish governments
    Impact of tax policy divergence between UK and Scottish governments

Financial devolution in Scotland: the journey so far

Visit our Financial devolution in Scotland: the journey so far page for more information on our audit work, organisational publications and resources.