The underspend against HM Treasury Scottish budgets for each financial year since 1999 is provided in the following table: Financial year Net fiscal underspend (£m) 2021-22* 650 2020-21 426 2019-20 256 2018-19 339 2017-18 453 2016-17 199 2015-16 137 2014-15 204 2013-14 176 2012-13 179 2011-12 179 2010-11 12 2009-10 119 2008-09 124 2007-08 42 2006-07 256 2005-06 296 2004-05 382 2003-04 623 2002-03 394 2001-02 643 2000-01 669 1999-00 416 * Figures based on 2021-22 Provisional Outturn During the lifetime of the Scottish Parliament there have been a number of changes to the rules which apply to the Scottish Government's budgets. These include Financial Transactions...