Both SPICe and the Fraser of Allander Institute have recognised the impact of the RSR on Local Government, stating that the proposals essentially represent a 7% real terms decrease in funding between 2022/23 and 2026/27. This is in contrast to the 4.7% real terms increase that Scottish Government will see overall and the 1 Scottish Budget 2020-21 (www.gov.scot) 2 2020/21 LFR 02 - Culture 3 SPICe: The 2022 Resource Spending Review: Budget priorities identified 4 FAI: Resource Spending Review analysis 3 real terms increases that Health will see.