Source · Select Committees · Scottish Affairs Committee
Recommendation 4
4
Accepted
Lack of transparency in Barnett formula comparability percentage calculations limits scrutiny.
Conclusion
The operation of the Barnett formula is not as transparent as it could or should be. In particular, there is a lack of transparency around how comparability percentages are calculated. Comparability percentages are a fundamental feature of the Barnett formula and the only multiplier which cannot be effectively scrutinised by the public. We have heard no 43 good reason for this opacity, which limits the ability of the public and UK and Scottish Parliaments to hold their respective Governments to account. (Conclusion, Paragraph 41)
Government Response Summary
The government stated that details on how comparability percentages are calculated, including a programme-by-programme breakdown, are already included in Annex B of the Statement of Funding Policy document published in June 2025.
Government Response
Accepted
HM Government
Accepted
The statement of funding policy does include details of how the comparability percentage of each department has been calculated, including a programme-by-programme breakdown. This can be found in Annex B of the Statement of Funding Policy document published in June 2025: https://assets.publishing.service.gov.uk/media/684859e3d0ca5d7801e4e6f6/Statement_of_Funding_Policy.pdf