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Last updated:
18 July 2025
CabSecFLGToConvener_outturn_10Jul25
See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot ANNEX: Provisional reconciliation for 2023-24 Income Tax which will impact the 2026- 27 Budget 2023-24 Income Tax Revenues BGA (£m) Net Budget (£m) Position (£m) Forecast ...
Last updated:
19 January 2026
CabSecFLGToConvener_13Jan26
See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot ANNEX A Table A: Block Grant Adjustments - OBR forecasts November 2025 (£m) TAX 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Income Tax -17,839 -19,367 -20,539 -21,386 -22,110 -23,128 -24,082 LBTT -625 -668 -788 -886 -988 -1,074 -1,140 SLfT -73 -78 -55 -55 -69 -65 -70 SAT N/A N/A -37 -39 -41 -43 -43 Total Tax -18,538 -20,113 -21,419 -22,365 -23,207 -24,310 -25,335 SOCIAL 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 SECURITY AA 750 820 886 928 963 1,005 1,047 PIP 2,963 3,270 3,636 3,947 4,260 4,640 5,018 DLA 948 1,005 1,057 1,101 1,113 1,091 1,115 CA 400 430 468 502 526 551 574 IIDS 86 83 82 81 78 75 72 SDA 6 5 4 4 3 2 2 CWP 6 7 6 6 6 6 6 Gross WFP 29 182 181 180 180 183 184 BGA Tax Recovery N/A 1 1 2 3 4 5 BGA WFP Net BGA (Gross WFP + 182 182 182 183 188 189 Tax Recovery 29 BGA) TOTAL SS 5,188 5,803 6,323 6,751 7,133 7,558 8,024 indicates outturn data; Figures may not sum due to rounding Table B: In-year reconciliations to the 2025-26 Budget 2025-26 BGAs 2025-26 BGAs Change in the applied to 2025-26 based on OBR forecast BGA from Scottish Budget in 26 November Scottish Budget (£m) December 2024 2025 forecast (£m) (£m) LBTT -660 -668 -8 SLfT -57 -78 -21 Social Security Benefits with a BGA* +5,596 +5,803 207 TOTAL +4,879 +5,507 177 *AA, PIP, DLA, CA, IIDS, SDA, CWP, WFP Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016.
SPICe briefings
Date published:
27 August 2026
Local Government Finance: facts and figures 2026 - Council tax income
Table 2: components of general general funding, 2013-14 and 2026-27 (in 2026-27 prices, £m and %)Component2013-142026-27 (estimate)Change (£m)Change (%)General Revenue Grant (GRG) 10,41811,226 +808+8%NDR Distributable Amount 3,5...
SPICe briefings
Date published:
26 April 2019
Scottish National Investment Bank Bill - Characteristics of national investment banks
The following are examples of national investment banks which are explored in her work2Mazzucato, M., & Penna, C.C.R. (2014, October).
SPICe briefings
Date published:
7 March 2018
UK trade policy and Brexit - Grandfathering trade agreements
This means that initially both the UK and the partner countries may seek to roll the agreements over on a temporary basis for the duration of the transition. 2Gasiorek, M., & Holmes, P. (2017, December).
SPICe briefings
Date published:
27 August 2026
Local Government Finance: facts and figures 2026 - Allocations to individual councils over time
Chart 10: changes in total revenue settlement from Scottish Government by local authority, 2013-14 to 2026-27, £m (2026-27 prices)
Chart 10: real term changes in revenue settlement from Scottish Government by local authority, 2013-14 to 2026-27, % changeScottish Government Finance Circulars and SPICe real terms calculations
Committee reports
Date published:
7 November 2019
Looking ahead to the Scottish Government’s Draft Budget 2020-21: Valuing the Third Sector - The Scottish Government budget and support for the third sector
Scottish Government's Promoting Equality and Human Rights budget (Outturn except where otherwise specified)Cash, £m Real terms (£m)*Real terms % change on previous year 2008-0922.326.32009-1022.926.71.3%2010-1120.122.9-13.8%2011-1219.121.5-6.2%2012-1319.721.71.1%2013-1418.820.4-6.3%2014-1521.723.214.0%2015-1622.523....
SPICe briefings
Date published:
28 November 2017
Local Government Finance: Fees and Charges 2011-12 to 2015-16 - Social Care
Further information on the classification and its development can be found in the joint briefing1Gannon, M., Campbell, A., Bailey, N., Hastings, A., Bramley, G., & Aiton, A. (2016, October 31).
Last updated:
22 December 2025
Letter from Cabinet Secretary for Transport regarding 9 December evidence session 22 December 2025
IYours sincerely, FIONA HYSLOP Cabinet Secretary for Transport Sco ttish Min iste r s , sp e cial adv is e r s a nd th e Pe r m a n e n t Se cr e ta ry a r e co v e r e d by th e te r m s of th e Lobby in g (Sco tla nd) Act 2 0 1 6 .
Last updated:
29 September 2025
Conveners Group Minutes 26 January 2022
An update will be provided at a future meeting. 1 CG/S6/22/2/M 4. Work programme: The Group noted the following: • The arrangements for the re-arranged meeting with the First Minister that will take place on 2 March. • The Group’s role in cross-cutting matters such as EU issues, net zero and the National Care Service Bill.
