EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations expand the functions of the Scottish Fiscal Commission to reflect the powers devolved through the Scotland Act 2016 and the content of the Fiscal Framework agreed between the Scottish and UK Governments.

In summary, the functions of the Commission are expanded as follows (to take effect from 1st April 2017):

The effect of the Regulations is to add to the Commission’s functions so as to ensure fiscal transparency in relation to the new powers and to give effect to the provisions of the Fiscal Framework agreement.