brexit and uk government policy on immigration continues to affect income tax receipts in scotland. based on the left test forecasts, scottish income tax receipts are estimated to be £190 million lower than the grant adjustment next year. there are a number of factors to explain that. both state... the performance of outcome taxed will only be known once outcome data is published in 2024. strong earnings growth in london and south—east, particularly among the highest earners means budget is reduced even while earnings grow in scotland. that issue is accounted for in the welsh fiscal framework, but not ours. we have clear that it must form part of the upcoming fiscal framework review. rising inequality