Source · Select Committees · Scottish Affairs Committee
Recommendation 7
7
Deferred
Publish updated Block Grant Transparency documents with each fiscal event impacting Scotland's funding
Recommendation
The UK Government should publish an updated Block Grant Transparency document alongside each fiscal event which will result in changes to Scotland’s funding. (Recommendation, Paragraph 47) Dispute resolution and formalisation
Government Response Summary
The government states it shares the position, but then pivots to discussing VAT assignment, the Building Safety Levy, and Aggregates Levy, failing to address the specific recommendation to publish an updated Block Grant Transparency document alongside each fiscal event.
Government Response
Deferred
HM Government
Deferred
Government shares this position. We also call on the UK Government, by the summer of 2026, to write to us with an update on the progress made to date on implementing VAT assignment. The Scottish Government has prioritised the devolution of powers to introduce a Building Safety Levy and the devolution of Aggregates Levy. HM Treasury will continue work with the Scottish Government to deliver the Smith Commission recommendations, including VAT Assignment. 6