We are responsible for deciding how public money will be spent each year, and we publish these spending plans in the annual Scottish Budget.
Our approaches to taxation and spending support our central purpose of achieving sustainable economic growth.
Council tax is not included as it is both collected and spent by local government.
We publish the Scottish Consolidated Fund Accounts every year.
The block grant includes money the UK government has raised through fuel duty, oil and gas receipts, income tax, national insurance, corporation tax, air passenger duty, VAT, tax on alcohol and cigarettes, inheritance tax, and capital gains tax.
The amount each year is calculated as a population share of changes in spending on public services devolved to Scotland. This is called the Barnett Formula.
For all taxes set, raised or assigned in Scotland, the block grant is reduced.
Find more information in our fiscal framework factsheet.
We set up the Scottish Fiscal Commission in 2014 to scrutinise our devolved tax forecasts. It is responsible for producing independent forecasts for Scotland, including forecasts of tax revenues, expenditure on social security, and onshore Gross Domestic Product (GDP).
Find more information on the Scottish Fiscal Commission website.
The Scottish Public Finance Manual (SPFM) is issued by Scottish Ministers to provide guidance for government and other relevant bodies on the proper handling and reporting of public funds.
The SPFM sets out the relevant statutory, parliamentary and administrative requirements, emphasises the need for economy, efficiency and effectiveness, and promotes good practice and high standards of propriety.
All of the annual Budget (Scotland) Acts to date are on legislation.gov.uk. The Amendment Regulations that follow each annual Act are usually referred to as the the Autumn and Spring Budget Revisions.