Figure 3: Income tax net position from 2021-22YearDecember 2022: Income tax net position (£m)December 2023 pre-measures: Income tax net position (£m)December 2023: change (£m)December 2023 post-measures: Income tax net position (£m)December 2023 post-measures change (£m)2021-22-25685*342*85*342*2022-23-1065426485426482023-243258275028275022024-257001,3306301,4127122025-269151.6617461,7498342026-271,0681,8007321,8968282027-281,3322,0757432,1788462028-292,1742,288Source: Scottish Fiscal Commission
Figures may not sum because of rounding.
* refers to outturn available at time of publication.