Publication: Scotland's new financial powers

by Audit Scotland

This paper looks at how the Fiscal Framework is operating in practice. It reflects on experience during 2017/18, the first full year of operation of income tax, borrowing and reserve powers, and describes the range of risks that are now affecting the Scottish budget.

Briefing paper
File type:
- pdf
File size:
2.21 MB

 

Financial devolution

Financial devolution in Scotland:
the journey so far

Visit our financial devolution page to find out more about our work on Scotland's new financial powers.