Source · Select Committees · Scottish Affairs Committee

Recommendation 2

2

Barnett formula remains fit for purpose without clear need for significant reform.

Conclusion
Whilst the Barnett formula is an imperfect method of calculating Scotland’s funding, we have heard no convincing evidence of a workable alternative. We therefore consider the formula to be fit for purpose and are not convinced there is clear need to reform it significantly. (Conclusion, Paragraph 33)
Government Response

A response document is linked to this report, dated 17 October 2025. Response attribution to this conclusion has not been verified. Read the response document ↗