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Devolved Finances Consultation

Response to the consultation 06 November 2018

The Scottish Government's response to the Consultation on Devolved Finances in Scotland is available at the link below. 

Scottish Government consultation response

This consultation sought views on a proposed new Devolved Public Finance Statistics for Scotland publication. In particular, it addressed two points:

  • Is there support for such a new publication? And, if yes:
  • What information should it contain?

Further details of the consultation, including the consultation document itself, are provided below.


​THIS CONSULTATION HAS NOW CLOSED. The consultation documents are available below as part of the public record.

This consultation ran from 11 June 2018 to 7 September 2018. The information below is maintained as an archive of the consultation process.

Consultation on Devolved Finances in Scotland

In previous consultations carried out on Government Expenditure & Revenue Scotland (GERS) publication, users have indicated that they would like more information on the finances of the devolved public sector in Scotland. The Scottish Government has sought to address this through the provision of additional information in GERS, with the introduction of a new chapter on newly devolved taxes and expenditure introduced in 2015. However, the further devolution of fiscal authority to Scotland following Scotland Act 2016 continues to increase demand for information on devolved public sector finances, and it is difficult to provide this within the traditional GERS presentation.

As a result, the Scottish Government is increasing the amount of information it publishes on its budget, in response to the recommendations of the Scottish Parliament’s Budget Review Group.[1] This includes the introduction of a new Fiscal Framework Outturn report, which will report on the forecast and final amounts that the Scottish Government receives from devolved taxes and their block grant adjustments. This new report will be published in September.

Alongside this, the Scottish Government is considering introducing a new statistical publication, which would have a wider scope and report on all devolved revenue and expenditures. Unlike GERS, it would focus solely on the finances of the Scottish Government, local government in Scotland, and their associated agencies and bodies. It would not report on services provided by other UK Government departments either operating in Scotland or providing wider services on behalf of Scotland. The proposed new publication would be in addition to the existing GERS publication which would continue to be published in its current form.

This consultation addresses two points:

  • Is there support for such a new publication? And, if yes:

  • What information should it contain?

The Scottish Government held its annual meeting of the Scottish Economic Statistics Consultation Group on 16 March 2018. This consultation document incorporates the comments of the group on Scotland’s public sector finances statistics.


Consultation Document

The consultation document is available at the link below:

Devolved Finances Consultation Document