The fiscal framework: 2021 review

David Eiser, Graeme Roy

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Over the past few years, the Scottish Parliament has been taking on significant additional fiscal and economic responsibilities. Further responsibilities are still to be transferred, principally in the form of major social security powers. Around half of VAT revenues were due to be assigned from next year (2020/21), but given concerns around the robustness of the methodology developed to estimate VAT receipts in Scotland, this appears increasingly likely to be delayed. In around two years’ time, the process for how these powers are operationalised – the Fiscal Framework – will be reviewed by the UK and Scottish Governments. Whether the review will be as fraught as the negotiations to reach an agreement back in 2016 remains to be seen.
Original languageEnglish
Number of pages12
JournalFraser of Allander Economic Commentary
Issue number2
Publication statusPublished - 26 Jun 2019


  • Fraser of Allander
  • Scotland
  • economic activity


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