Autumn Budget revision – revision of spending priorities by the Scottish Government. 

Barnett Consequentials – The Block Grant is determined through use of the Barnett Formula. This means that when the UK Government decides to alter spending in an area of devolved responsibility (such as health), the Scottish Government’s budget is altered by a proportional amount. This change in funding is known as the Barnett Consequentials.

Barnett Formula – A formula based on population, which allocates a share of changes in planned spending on public services by the UK Government (e.g. on health) to the devolved administrations in Scotland, Wales and Northern Ireland. Once allocated, the Scottish Parliament has the freedom to spend the additional money on any part of the Scottish budget.

Block Grant – Scotland’s share of funding of taxes raised through the UK Government’s HMRC. The size of the Block Grant is calculated using the Barnett Formula.

Budget Bill – the piece of legislation which makes the Scottish Budget a law. This must be passed by the Scottish Parliament.

Devolved taxes – Land and Building Transaction Tax, Scottish Landfill Tax, Non-Domestic Rates. Air Passenger Duty was devolved by the Scotland Act 2016 but the Scottish Government has not yet taken on this power.

Fiscal Framework Outturn Report – published in September, this Scottish Government paper looks at the reconciliation process, Scotland Reserve, borrowing powers and Social Security powers.

Medium Term Financial Strategy (MTFS) – published in May, this is a 5-year strategy by the Scottish government which sets out spending priorities for the future.

Pre-budget Reports – reports produced by Scottish Parliament committees outlining how each committee thinks the budget should be spent.

Reasoned Amendment – an amendment to a motion relating to legislation in which an MSP wishes to highlight an issue. Reasoned amendments may be selected by the Presiding Officer if the amended motion would make clear that the bill should proceed to stage 2.


Royal Assent – this is when a bill is signed by The Queen, normally following a 4-week period during which it can be challenged. A bill that has received Royal Assent becomes an Act of the Scottish Parliament and a law.

Scottish Budget – how the Scottish Government intends to spend money on public services in Scotland.

Scottish Income Tax – The Scotland Act 2012 reduced UK income tax rates in Scotland by 10 percentage points and gave the Scottish Parliament the power to apply a Scottish rate of income tax. In 2016-17, the Scottish Parliament set the Scottish rate of income tax at 10% of all non-savings, non-dividend income of Scottish taxpayers. The Scotland Act 2016 gave the Scottish Parliament full power to determine the rates and thresholds (excluding the personal allowance) paid by Scottish taxpayers on all non-savings, non-dividend income. The rate is set by the Scottish Rate Resolution.

Scottish Income Tax Estimates by Scottish Fiscal Commission – estimates of how much income tax will be raised in Scotland in the coming year based on population and tax rates.

Scottish rate resolution – this sets the rates and bands of income tax for Scottish taxpayers. It must be passed by the Scottish Parliament before stage 3 of the Scottish Budget Bill. The new Scottish income tax rates take effect from April of the same year.

Scottish Taxpayer  someone who lives in Scotland and pays Scottish Income Tax to the Scottish Government. 

Social security payment changes. As part of the Scotland Act 2016, some social security payments have been devolved to the Scottish Government. These devolved benefits are listed on the Scottish Government website 

Spring Budget revision – revision of spending priorities by the Scottish Government.

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