LegalizeReform history
Scottish Fiscal Commission Act 2016
4 versions
· 2016-04-14
2018-07-01
Scottish Fiscal Commission Act 2016
Changes on 2018-07-01
@@ -24,11 +24,13 @@
- (i) the devolved taxes,
- (ii) non-domestic rates, and
- (iii) income tax attributable to a Scottish rate resolution, ...
- (aa) containing its 5-year forecasts of demand led social security expenditure,
- (ii) non-domestic rates, ...
- (iii) income tax attributable to a Scottish rate resolution, ... and
- (iv) assigned VAT receipts,
- (aa) containing its 5-year forecasts of devolved social security expenditure,
- (ab) containing its forecasts in respect of Scotland’s gross domestic product excluding the value of oil, gas and other hydrocarbons produced in the Scottish sector of the UK continental shelf for each of—
@@ -72,7 +74,9 @@
- (2) “*5-year forecast*”, in relation to a report prepared under section 2(2), means a forecast in respect of the financial year for which the report is prepared and each of the 4 subsequent financial years.
- (2A) “Demand led social security expenditure” means payments by the Scottish Ministers or a local authority which are—
- (2ZA) “Assigned VAT receipts” means amounts payable under section 64A of the Scotland Act 1998.
- (2A) “Devolved social security expenditure” means financial or other assistance to or in respect of an individual where there is an entitlement to a devolved social security benefit expended by the Scottish Ministers or a local authority which are—
- (a) made under any provision relating to a matter within—
@@ -104,17 +108,17 @@
##### 5
- (1) The Commission must send—
- (a) a report prepared under section 2(2) to the Scottish Ministers in sufficient time for them to use the report to prepare the draft Scottish budget for the subsequent financial year, and
- (b) another report prepared under section 2(2) to the Scottish Ministers in sufficient time for them to use the report to prepare a Bill for a Budget Act for that year.
- (2) The Commission must lay before the Scottish Parliament—
- (a) a report prepared under section 2(2) on the same day as that on which the Scottish Ministers lay before the Parliament the draft Scottish budget for the subsequent financial year, and
- (b) another report prepared under section 2(2) on the same day as that on which a member of the Scottish Government introduces a Bill for a Budget Act in the Parliament for that year.
- (1) The Commission must send a report prepared under section 2(2) to the Scottish Ministers in sufficient time for them to use the report to prepare—
- (a) the Scottish budget document for the subsequent financial year; and
- (b) the medium term financial outlook.
- (2) The Commission must lay before the Scottish Parliament a report prepared under section 2(2) on each day on which—
- (a) the Scottish Ministers lay before the Parliament the Scottish budget document for the subsequent financial year; and
- (b) a member of the Scottish Government publishes the medium term financial outlook.
- (3) The Commission must lay any other report prepared under section 2(2) or a report prepared under section 2(4) or 4 before the Scottish Parliament as soon as reasonably practicable after the report is prepared.
@@ -124,6 +128,14 @@
- (6) The Commission may publish reports prepared under section 2 or 4 in such manner as it considers appropriate.
- (7) In this section—
- “5-year forecast” has the same meaning as in section 3(2) in respect of a report prepared under section 2(2);
- “medium term financial outlook” means the Scottish Government’s rolling 5-year financial outlook document informed by 5-year forecasts; and
- “Scottish budget document” means the Scottish Government’s budget document setting out proposals for the use of resources and associated matters in a financial year.
#### Protocol between the Commission and the Scottish Ministers
##### 6
@@ -152,9 +164,9 @@
- (1) This section applies where the Scottish Ministers prepare—
- (a) a draft Scottish budget for a financial year, or
- (b) a Bill for a Budget Act for a financial year,
- (a) a Scottish budget document for a financial year, or
- (b) a medium term financial outlook for a financial year,
which has not been informed by a forecast for that financial year contained in a report prepared by the Commission under section 2(2).
@@ -162,9 +174,11 @@
- (3) The Scottish Ministers must lay the statement before the Scottish Parliament on the same day as that on which (as the case may be)—
- (a) they lay before the Parliament the draft Scottish budget for the financial year, or
- (b) a member of the Scottish Government introduces the Bill for a Budget Act for the financial year.
- (a) they lay before the Parliament the Scottish budget document for the financial year, or
- (b) a member of the Scottish Government publishes the medium term financial outlook for the financial year.
- (4) In this section, “medium term financial outlook” and “Scottish budget document” have the same meanings as in section 5(7).
#### Power to modify the Commission’s functions
@@ -592,9 +606,9 @@
The short title of this Act is the Scottish Fiscal Commission Act 2016.
#### Forecasts and assessments
#### Commencement
#### Establishment
#### Ancillary provision
## Editorial notes
@@ -610,11 +624,11 @@
[^key-2cc8470bf3f84e28af5a3f21a705d3af]: S. 4 in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-8cc19e6ab247015fc1d4d1c3294270ea]: [S. 5](https://www.legislation.gov.uk/asp/2016/17/section/5) in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-8cc19e6ab247015fc1d4d1c3294270ea]: S. 5 in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-3fd37b2d5539ea83df6c7017de733246]: [S. 6](https://www.legislation.gov.uk/asp/2016/17/section/6) in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-f93b89ede229e1cb4f66aee6755f4ba9]: [S. 7](https://www.legislation.gov.uk/asp/2016/17/section/7) in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-f93b89ede229e1cb4f66aee6755f4ba9]: S. 7 in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-90ebac4ecf826e6034c8227c132d9bf5]: [S. 9](https://www.legislation.gov.uk/asp/2016/17/section/9) in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
@@ -656,12 +670,36 @@
[^key-0e941ad694c290ab8d579c7ea8e2a422]: [S. 28](https://www.legislation.gov.uk/asp/2016/17/section/28) in force at 1.4.2017 by [S.S.I. 2016/326](https://www.legislation.gov.uk/ssi/2016/326), [reg. 2(2)](https://www.legislation.gov.uk/ssi/2016/326/regulation/2/2)
[^key-88db9cec75b18bc981886811382de20b]: [S. 2(2)(aa)](https://www.legislation.gov.uk/asp/2016/17/section/2/2/aa)[(ab)](https://www.legislation.gov.uk/asp/2016/17/section/2/2/ab) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(2)(b)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/2/b)
[^key-6fbbebf72209baa43e52902a5f093b3c]: Word in [s. 2(2)](https://www.legislation.gov.uk/asp/2016/17/section/2/2) repealed (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(2)(a)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/2/a)
[^key-ae87362ba87f89a727f75f76c81d6b49]: [S. 3(2A)](https://www.legislation.gov.uk/asp/2016/17/section/3/2A) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(3)(a)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/3/a)
[^key-f34ff0cd2ca663e86939b3c330e6f1de]: [S. 3(4A)](https://www.legislation.gov.uk/asp/2016/17/section/3/4A) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(3)(b)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/3/b)
[^key-88db9cec75b18bc981886811382de20b]: S. 2(2)(aa)(ab) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(2)(b)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/2/b)
[^key-6fbbebf72209baa43e52902a5f093b3c]: Word in s. 2(2) repealed (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(2)(a)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/2/a)
[^key-ae87362ba87f89a727f75f76c81d6b49]: S. 3(2A) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(3)(a)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/3/a)
[^key-f34ff0cd2ca663e86939b3c330e6f1de]: S. 3(4A) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(3)(b)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/3/b)
[^key-3572c1774a29c4b7e5ae3ed08fab1b2c]: Words in [s. 4(1)](https://www.legislation.gov.uk/asp/2016/17/section/4/1) inserted (1.4.2017) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2017 (S.S.I. 2017/86)](https://www.legislation.gov.uk/ssi/2017/86), [regs. 1](https://www.legislation.gov.uk/ssi/2017/86/regulation/1), [2(4)](https://www.legislation.gov.uk/ssi/2017/86/regulation/2/4)
[^key-dcd4f611ce021aae923221ed6c92c378]: Word in [s. 2(2)](https://www.legislation.gov.uk/asp/2016/17/section/2/2) repealed (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(2)(a)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/2/a)
[^key-e245a80f91ffd189202b89c522932334]: Word in [s. 2(2)(aa)](https://www.legislation.gov.uk/asp/2016/17/section/2/2/aa) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(2)(c)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/2/c)
[^key-369fa760680110c0cfd40f0dac65d784]: [S. 2(2)(a)(iv)](https://www.legislation.gov.uk/asp/2016/17/section/2/2/a/iv) and word inserted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(2)(b)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/2/b)
[^key-de95a1c1a0673574ebbdd8dc732a1059]: [S. 3(2ZA)](https://www.legislation.gov.uk/asp/2016/17/section/3/2ZA) inserted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(3)(a)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/3/a)
[^key-bb9d021bfc9046929e6420a4b9c1fcaa]: Words in [s. 3(2A)](https://www.legislation.gov.uk/asp/2016/17/section/3/2A) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(3)(b)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/3/b)
[^key-0f8e4ce45cf24a62fe688cbce0e2af1e]: [S. 5(7)](https://www.legislation.gov.uk/asp/2016/17/section/5/7) inserted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(4)(b)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/4/b)
[^key-7b57e8d82560e5a2f6794c21d730079f]: [S. 5(1)](https://www.legislation.gov.uk/asp/2016/17/section/5/1)[(2)](https://www.legislation.gov.uk/asp/2016/17/section/5/2) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(4)(a)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/4/a)
[^key-9a6502c0703a6aa578bb7bc0fdc8d083]: [S. 7(4)](https://www.legislation.gov.uk/asp/2016/17/section/7/4) inserted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(5)(e)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/5/e)
[^key-a998656b00e8cafe41dcf920181a6c82]: Words in [s. 7(1)(a)](https://www.legislation.gov.uk/asp/2016/17/section/7/1/a) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(5)(a)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/5/a)
[^key-53ac1bac8acb470a6e1153c90f08fbd4]: Words in [s. 7(1)(b)](https://www.legislation.gov.uk/asp/2016/17/section/7/1/b) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(5)(b)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/5/b)
[^key-25275c5fb73b491ba814f15be286b7ff]: Words in [s. 7(3)(a)](https://www.legislation.gov.uk/asp/2016/17/section/7/3/a) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(5)(c)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/5/c)
[^key-504ae86b86a1d8cd9b2c08d192a5b159]: Words in [s. 7(3)(b)](https://www.legislation.gov.uk/asp/2016/17/section/7/3/b) substituted (1.7.2018) by [The Scottish Fiscal Commission (Modification of Functions) Regulations 2018 (S.S.I. 2018/213)](https://www.legislation.gov.uk/ssi/2018/213), [regs. 1](https://www.legislation.gov.uk/ssi/2018/213/regulation/1), [2(5)(d)](https://www.legislation.gov.uk/ssi/2018/213/regulation/2/5/d)
2017-04-01
Scottish Fiscal Commission Act 2016
2016-11-09
Scottish Fiscal Commission Act 2016
2016-04-14
Scottish Fiscal Commission Act 2016
original version
Text at this date