Commentary on provisions of Act Section 21: Provision of information to the Office for Budget Responsibility
This section enables the Office of Budget Responsibility to obtain such information about the Scottish finances as it may reasonably require to fulfil its statutory duty. This information will be used to produce forecasts and analysis of the economy and the public finances.
	Subsection (1) provides that the Office has a right of access to such Scottish public finances information as may reasonably be required for it to report on the sustainability of the public finances. This includes information which may reasonably be required to produce fiscal and economic forecasts, and to assess the likely or actual achievement of the fiscal mandate. The Office’s right of access to this information can be exercised at any reasonable time. The Office also has a right to assistance and explanation in relation to this information, set out in subsection (2).
	Subsection (3) provides that the right of access applies to information held by Scottish Ministers or any other Scottish public authority specified in regulations made by the Secretary of State.
	Subsection (4) specifies that the Office will receive information in compliance with any statutory provision (such as the Data Protection Act 1998) or common law rules (such as duties of confidentiality). The Office will not have access to confidential information relating to taxpayers and any information that is received will comply with data protection principles. The Office has not required access to such information in exercising its current forecasting functions.