Source · Select Committees · Scottish Affairs Committee
Recommendation 15
15
Consider removing the cap on the Scotland Reserve at next Fiscal Framework review
Recommendation
At the next Fiscal Framework review, the UK Government should consider removing the cap on the Scotland Reserve, to ensure the Scottish Government’s fiscal flexibility is not unduly limited and to avoid the undesirable possibility of it having to return funds. (Recommendation, Paragraph 101)
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 ↗