Figure 2: Scottish income tax outturn and BGA compared to May 2023 forecast £ million Budget setting May-23 Outturn Change since May 2023 Revenues 12,263 13,387 13,724 337 BGA -11,788 -13,624 -13,639 -15 Net position 475 -237 85 322 Reconciliation -712 -390 322 The BGA is largely unchanged since the figure used in our May 2023 SEFF, which was based on OBR M...