Scottish Budget Draft Budget 2015-16
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Report on Scottish Government Budget 2021-22 Published in Scotland by the Scottish Parliamentary Corporate Body
Published 23 February 2021 SP Paper 954 2nd Report, 2021 (Session 5) Finance and Constitution Committee Comataidh Ionmhais is Bun-reachd Report on Scottish Government Budget 2021-22 Published in Scotland by the Scottish Parliamentary Corporate Body. All documents are available on the Scottish For information on the Scottish Parliament contact Parliament website at: Public Information on: http://www.parliament.scot/abouttheparliament/ Telephone: 0131 348 5000 91279.aspx Textphone: 0800 092 7100 Email: [email protected] © Parliamentary copyright. Scottish Parliament Corporate Body The Scottish Parliament's copyright policy can be found on the website — www.parliament.scot Finance and Constitution Committee Report on Scottish Government Budget 2021-22 , 2nd Report, 2021 (Session 5) Contents Introduction ____________________________________________________________1 UK Economic and Fiscal Outlook __________________________________________2 Future trading relationship with the EU ______________________________________2 Borrowing_____________________________________________________________3 Scotland’s Economic and Fiscal Outlook ____________________________________5 Scotland-specific economic shock__________________________________________6 Future trading relationship with the EU ______________________________________7 Impact of Covid-19 on the Scottish Budget __________________________________9 Budget 2020-21 In-Year Revisions _________________________________________9 COVID-19 Funding in Budget 2021-22 _____________________________________10 -
New Powers, New Scotland? How the Scottish Parliament Could Use Its New Tax and Benefit Responsibilities
REPORT NEW POWERS, NEW SCOTLAND? HOW THE SCOTTISH PARLIAMENT COULD USE ITS NEW TAX AND BENEFIT RESPONSIBILITIES Spencer Thompson and Russell Gunson March 2016 © IPPR Scotland 2016 Institute for Public Policy Research ABOUT IPPR SCOTLAND IPPR Scotland is IPPR’s dedicated cross-party progressive thinktank for Scotland, based in Edinburgh. Our research, together with our stimulating and varied events programme, seeks to produce innovative policy ideas for a fair, democratic and sustainable Scotland. Our aim is to stimulate and engage in widespread dialogue on the issues that really matter for Scotland’s social, economic and political future. All of our work is guided by the goals of social justice, democracy and sustainability. IPPR Scotland Hayweight House 23 Lauriston St Edinburgh EH3 9DQ T: +44 (0)131 281 0886 www.ippr.org/scotland Registered charity no. 800065 This paper was first published in March 2016. © 2016 The contents and opinions expressed in this paper are those of the authors only. NEW IDEAS for CHANGE CONTENTS Summary ............................................................................................................3 1. Introduction ....................................................................................................5 2. Tax and benefit powers in Scotland ...............................................................7 2.1 Current powers ................................................................................................ 7 2.2 Powers from 2016 .......................................................................................... -
Welfare Reform (Further Provision) (Scotland) Act 2012
Welfare Reform (Further Provision) (Scotland) Act 2012 Annual Report – 2016 June 2016 Welfare Reform (Further Provision) (Scotland) Act 2012 Annual Report – 2016 Laid before the Scottish Parliament by the Scottish Ministers under section 4(2) of the Welfare Reform (Further Provision) (Scotland) Act 2012 30 June 2016 SG/2016/99 Executive Summary The Welfare Reform (Further Provision) (Scotland) Act 2012 tasks the Scottish Government with producing an Annual Report on the impacts of the UK Welfare Reform Act 2012 (the Act) on the people of Scotland. Changes in UK welfare policy since the Act was passed have been detailed in previous annual reports. This is the third annual report (an initial report was also published in 2013), and the first to be published since the passing of the Scotland Act 2016, which will devolve a range of disability benefits, carer benefits and components of the Regulated Social Fund to Scotland, as well as powers to create new devolved benefits and top-up existing reserved benefits. Impacts of the Welfare Reform Act In June 2016, Universal Credit (UC) was available in all jobcentres in Scotland for single jobseekers without children. The most recent data for May 2016 show that there are around 28,100 households in Scotland claiming UC. Measures announced in the Summer Budget 2015 have reduced the relative generosity of UC for in-work claimants by reducing the Work Allowances. Once fully rolled out, UC is expected to have mixed financial impacts, with „winners‟ and „losers‟ in terms of benefit entitlement. The Scottish Government will have the power to make certain administrative changes to UC. -
The Open Budget Survey 2019 Results for Scotland's 2017/18 Budget
The Open Budget Survey 2019 results for Scotland’s 2017/18 Budget 29th April 2020 The Scottish Human Rights Commission was established by the Scottish Commission for Human Rights Act 2006, and formed in 2008. The Commission is the National Human Rights Institution for Scotland and is independent of the Scottish Government and Parliament in the exercise of its functions. The Commission has a general duty to promote human rights and a series of specific powers to protect human rights for everyone in Scotland. www.scottishhumanrights.com This report has been developed based on research undertaken by Kirstie English. Table of Contents 1. Introduction: Scotland and the Open Budget Survey ............................ 3 1.1. Human rights budgeting ................................................................. 3 1.2. Open Budget Survey ...................................................................... 3 1.3. Scotland and the OBI ..................................................................... 4 1.4. Report structure ............................................................................. 5 2. The Open Budget Survey Results for Scotland: Budget Year 2017/18 . 6 2.1. Introduction .................................................................................... 6 2.2. Transparency Score (Open Budget Index) ..................................... 7 2.3. Oversight Score ........................................................................... 13 2.4. Public Engagement Score ........................................................... -
The Barnett Formula
BRIEFING PAPER Number 7386, 28 May 2021 By Matthew Keep The Barnett formula Inside: 1. The formula 2. Issues 3. Recent fiscal devolution www.parliament.uk/commons-library | intranet.parliament.uk/commons-library | [email protected] | @commonslibrary Number 7386, 28 May 2021 2 Contents Summary 3 1. The formula 4 1.1 Introduction 4 1.2 How does the formula work? 5 Comparability percentage 5 Population proportions 6 Examples 7 1.3 UK Government spending announced outside of a spending review 7 1.4 A block grant floor for Wales 8 1.5 A non-statutory formula 9 1.6 Government transparency 9 1.7 Formula bypass 10 1.8 Origins 10 2. Issues 11 2.1 A needs-based formula 11 2.2 Equity 12 2.3 Barnett squeeze 13 3. Recent fiscal devolution 16 3.1 Block grant adjustment 16 Indexing BGAs in Scotland 17 Indexing BGAs in Wales 18 BGA in Northern Ireland 18 Further information about fiscal devolution 20 3.2 Recent legislation and Barnett 21 Appendix 1. Calculating the Home Office’s comparability percentage 24 Appendix 2. Calculating Scotland’s Barnett consequentials for 2018/19 25 Cover page image copyright: DIL_1336 by Switchology. Licensed under CC BY 2.0 / image cropped. 3 The Barnett formula Summary The devolved administrations in Scotland, Wales and Northern Ireland Details of how the receive grants from the UK Government that fund most of their devolved spending. The largest such grant is the ‘block grant’. administrations are funded, including the The Barnett formula calculates the annual change in the block grant. -
Universal Credit, ‘
bs_bs_banner LEGISLATION Universal Credit, ‘Positive Citizenship’, and the Working Poor: Squaring the Eternal Circle? Philip M. Larkin∗ This article examines the potential effects of the Welfare Reform Act 2012 on the United Kingdom social security system, and on claimants. This legislation illustrates new modes of thought and ideology underlying the British welfare state. The introduction of the ‘Universal Credit’ has the potential to solve the ‘poverty trap’, where claimants are better off in receipt of welfare benefits rather than engaging with employment, and may assist low-paid individuals into ‘positive’ citizenship. However, the practicalities of implementing Universal Credit might undermine legislators’ ambitions. It may be that the Act attempts too much reform to the social security system, trying to impose legislative uniformity on a highly complex set of socio-economic circumstances which may be impervious to such rationalisation. This could result in the scheme requiring further reform, or even abolition. The ideological and historical underpinnings of Universal Credit are also examined to understand more clearly its nature and structure. INTRODUCTION The Welfare Reform Act (WRA) 2012 aims to effect significant changes to the social security system in the United Kingdom, building upon existing welfare reform programmes. Specifically, the introduction of the much vaunted (and somewhat misleadingly-titled) ‘Universal Credit’ (UC), with which this article is largely concerned,1 will reduce the number of benefits in the welfare system, ostensibly simplifying some of its more complicated aspects. Due to the highly technical nature of Universal Credit administration, it has been piloted in a number of regions around the UK, with the original aim of having the scheme fully operational by the end of 2017.2 However, the emerging ∗Lecturer, Brunel Law School London. -
Inquiry Into a Legislative Budget Process
Welsh Parliament Finance Committee Inquiry into a legislative budget process August 2020 www.senedd.wales The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people. Commonly known as the Senedd, it makes laws for Wales, agrees Welsh taxes and holds the Welsh Government to account. An electronic copy of this document can be found on the Welsh Parliament website: www.senedd.wales/SeneddFinance Copies of this document can also be obtained in accessible formats including Braille, large print, audio or hard copy from: Finance Committee Welsh Parliament Cardiff Bay CF99 1SN Tel: 0300 200 6565 Email: [email protected] Twitter: @SeneddFinance © Senedd Commission Copyright 2020 The text of this document may be reproduced free of charge in any format or medium providing that it is reproduced accurately and not used in a misleading or derogatory context. The material must be acknowledged as copyright of the Senedd Commission and the title of the document specified. Welsh Parliament Finance Committee Inquiry into a legislative budget process August 2020 www.senedd.wales About the Committee The Committee was established on 22 June 2016. Its remit can be found at: www.senedd.wales/SeneddFinance Committee Chair: Llyr Gruffydd MS Plaid Cymru Current Committee membership: Alun Davies MS Siân Gwenllian MS Welsh Labour Plaid Cymru Mike Hedges MS Rhianon Passmore MS Welsh Labour Welsh Labour Nick Ramsay MS Mark Reckless MS Welsh Conservatives Brexit Party The following Member was also a member of the Committee during this inquiry. Rhun ap Iorwerth MS Plaid Cymru Inquiry into a legislative budget process Contents Chair’s foreword .................................................................................................... -
Devolution of Tax Powers to the Scottish Parliament: the Scotland Act 2012
Devolution of tax powers to the Scottish Parliament: the Scotland Act 2012 Standard Note: SN5984 Last updated: 23 January 2015 Author: Antony Seely Business & Transport Section At present there are two sources of revenue under the control of the Scottish Parliament: local taxes (council tax and business rates), in respect of its responsibilities for local government, and the power to impose a ‘Scottish Variable Rate’ (SVR) of income tax: that is, amending the basic rate of tax by up to 3p in the £. The Scotland Act 2012 devolved three further powers: the power to set a Scottish rate of income tax (SRIT) from April 2016, and to introduce taxes on land transactions and on waste disposal from landfill, replacing the existing UK-wide taxes Stamp Duty Land Tax and Landfill Tax from April 2015. The Act also provides powers for new taxes to be created in Scotland and for additional taxes to be devolved, subject to certain criteria. While the receipts from the SRIT are to accrue to the Scottish Government, HM Revenue & Customs will continue to be responsible for assessing and collecting income tax across the UK. In February 2013 the Scottish Government and HMRC agreed a memorandum on their respective responsibilities in establishing and operating the Scottish Rate.1 The Scottish Government has introduced legislation to establish a new Land and Buildings Transactions Tax, and a Scottish Landfill Tax, from April 2015. Operational responsibility for collecting these taxes will be given to Registers of Scotland and the Scottish Environment Protection Agency, respectively. The Scottish Government has also introduced legislation to establish Revenue Scotland – the tax authority responsible for the administration of all devolved taxes. -
Report on Scottish Government Budget 2020-21 Published in Scotland by the Scottish Parliamentary Corporate Body
Published 21 February 2020 SP Paper 683 1st Report, 2020 (Session 5) Finance and Constitution Committee Comataidh Ionmhais is Bun-reachd Report on Scottish Government Budget 2020-21 Published in Scotland by the Scottish Parliamentary Corporate Body. All documents are available on the Scottish For information on the Scottish Parliament contact Parliament website at: Public Information on: http://www.parliament.scot/abouttheparliament/ Telephone: 0131 348 5000 91279.aspx Textphone: 0800 092 7100 Email: [email protected] © Parliamentary copyright. Scottish Parliament Corporate Body The Scottish Parliament's copyright policy can be found on the website — www.parliament.scot Contents INTRODUCTION 1 STRATEGIC CONTEXT FOR BUDGET 2019-20 1 Economic Outlook 4 Wellbeing Budget 7 SCOTTISH INCOME TAX 9 Income Tax Revenue Forecasts 10 Net Tax Position 11 Earnings Growth 13 Employment Rates 15 Distributional Issues 16 Demographic Change 18 Behavioural Responses 19 Forecast Error 20 SOCIAL SECURITY 22 Block Grant Adjustments 23 Forecast Error 26 MANAGING BUDGET VOLATILITY 28 Resource Borrowing 28 Scotland Reserve 29 Managing Reconciliations 30 EU FUNDING 34 EU Structural Funds 35 CAP 36 Erasmus+ and Horizon 2020 37 SCOTTISH PARLIAMENTARY CORPORATE BODY 38 Office Holders 39 Brexit 40 CONCLUSION 40 Finance and Constitution Committee Budget scrutiny 2020-21, 10th Report (Session 5) Finance and Constitution Committee To consider and report on the following (and any additional matter added under Rule 6.1.5A)— (a) any report or other document laid before -
Guide to the Scottish Budget – Subject Profile 11 October 2011 11/74 Ross Burnside
The Scottish Parliament and Scottish Parliament Infor mation C entre l ogos. Financial Scrutiny Unit Briefing Guide to the Scottish Budget – Subject Profile 11 October 2011 11/74 Ross Burnside This briefing describes the principles and processes underpinning the Scottish Budget. It considers how well the Scottish Budget process measures up to budget scrutiny best practice, and outlines some of the important budgetary issues that might develop over the course of this Parliament. It updates SPICe Briefing 07/33. CONTENTS EXECUTIVE SUMMARY .............................................................................................................................................. 3 THE BUDGET PROCESS ............................................................................................................................................ 4 INTRODUCTION .......................................................................................................................................................... 5 INTRODUCTION .......................................................................................................................................................... 5 ORIGINS OF THE BUDGET PROCESS ..................................................................................................................... 5 FINANCIAL ISSUES ADVISORY GROUP (FIAG) ................................................................................................................ 5 LEGISLATIVE BASIS .................................................................................................................................................... -
Scotland's Finances
Weekend 4 Scotland’s Finances: Explanation of Terms and useful background materials Introduction In Weekend 4, the Assembly is invited to consider Scotland’s finances, including where funding comes from and how decisions about tax and spending are taken. For further information, please see Weekend 4 Introductory note. The Secretariat have prepared this introductory factsheet which includes: - Section 1: Explanation of some of the key terms that will come up in evidence (split into ‘Part 1: Budgets and Finance’ and ‘Part 2: Tax’) - Section 2: A list of links to useful background material - It is not essential to read all of this material in advance since the presentations at the weekend will cover the relevant issues. However, we know that Members can find it helpful to familiarise themselves with what will be discussed and we hope you find this material a useful resource in the lead up to Weekend 4. As the list of background material is quite extensive, we have highlighted a few online resources, that you may find interesting: - Scottish Government: Scotland's finances 2019-2020: key facts and figures, a guide setting out key information about how the system of public finances in Scotland stands in 2019 to 2020 and how this system is changing https://www.gov.scot/publications/scotlands-finances-2019-2020-key-facts-figures/ - Scottish Parliament: Where does Scotland get its money from?, a video prepared by the Scottish Parliament’s Financial Scrutiny Unit in 2016, which explains how the Scottish budget is funded. It looks at the block grant, how the Barnett formula is calculated and the impact of new tax powers. -
Scotland's Future in the United Kingdom Building on Ten Years Of
SCOtland’S FUTURE IN THE UNITED KINGDOM SCOTLAND OFFICE Scotland’s Future in the United Kingdom Building on ten years of Scottish devolution Presented to Parliament by the Secretary of State for Scotland By Command of Her Majesty November 2009 Cm 7738 £14.35 © Crown Copyright 2009 The text in this document (excluding the Royal Arms and other departmental or agency logos) may be reproduced free of charge in any format or medium providing it is reproduced accurately and not used in a misleading context. The material must be acknowledged as Crown copyright and the title of the document specified. Where we have identified any third party copyright material you will need to obtain permission from the copyright holders concerned. For any other use of this material please contact the Office of Public Sector Information, Information Policy Team, Kew, Richmond, Surrey TW9 4DU or e-mail: [email protected]. ISBN: 9780101773829 Printed in the UK by The Stationery Office Limited on behalf of the Controller of Her Majesty’s Stationery Office ID 2335106 11/09 804 19585 Printed on paper containing 75% recycled fibre content minimum. iii CONTENTS Chapter Page Preface by the Prime Minister iv Foreword by the Secretary of State for Scotland v 1 Introduction 1 2 Devolution – Ten years on 3 3 A framework for successful cooperation 5 4 Strengthening the financial accountability of the Scottish Parliament 8 5 The powers and functions of the Scottish Parliament 13 6 Conclusions and next steps 20 Annex A: The Government’s response to the Commission’s recommendations 21 iii SCOTLAND’S FUTURE IN THE UK SCOTLAND’S FUTURE IN THE UK PREFACE BY THE PRIME MINISTER For more than 300 years the Union has brought together the people of this country in the most successful multi-national state the world has ever known.