A Scottish Government Fiscal Framework Outturn Report published on 29 September estimates that current figures would require a £761.9 million negative reconciliation in the 2027–28 budget. The total excludes a deferred £10.5 million adjustment from the previous year, which could bring the amount to £772.4 million. The income-tax reconciliation alone is calculated at £720.5 million.

Reconciliations are the framework’s normal mechanism for adjusting differences between budget forecasts and later outturn data; the report says they do not measure tax or social-security performance. Some social-security, Land and Buildings Transaction Tax and Scottish Landfill Tax figures remain provisional, so the overall amount is not final. The report also gives a provisional Scotland Reserve balance of £360.6 million and capital debt of £2.53 billion.