Collection

Scottish Budget 2023–24

Published on 14 February 2023

Read all our analysis of the Scottish Budget for 2023–24.

Full report

Scottish Budget 2023–24: further analysis

report

The aim of this report is to look at some of the key implications of the Scottish Budget for the coming year, and for the longer term.

17 February 2023

Watch back our event

Scottish Budget 2023-24: IFS analysis

event 17 February 2023 at 10:00

Ahead of the final Scottish Parliament vote on the Budget, IFS researchers presented their analysis of the proposals.

Pre-released chapters

Our pre-released chapters and press releases from our main Scottish Budget 2023–24 report.

Analysis of Scottish tax and benefit reforms

report

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.

9 February 2023

Council and school funding

report

After health, funding for Scottish councils is the second largest item in the Scottish Government’s Budget.

3 February 2023

The overall funding outlook

report

This chapter looks at the Scottish government's funding outlook in the short term (2022–23 and 2023–24), medium term (2024–25 to 2027–28) and beyond.

26 January 2023

Income tax performance

report

This chapter looks at what we know about why Scotland’s tax base has grown more slowly so far since devolution.

26 January 2023

Scottish Budget changes to tax and benefit system widen gap with rest of the UK, with higher taxes and more redistribution to poorer families

press release

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.

9 February 2023

Scottish councils may face cuts over the next two years even with 5% council tax increases

press release

Even if Scottish councils were to increase council tax by 5% a year in each of the next two years they may face real-terms cuts to their funding.

3 February 2023

Scottish Government faces major medium- and long-term budget challenges

press release

We show the stark funding challenges facing the Scottish Government and the public services it is responsible for over the next five years and beyond.

26 January 2023

Immediate response to the Budget

The Scottish Budget overstates increases in public-service spending next year compared to this – and tough choices loom, particularly for Scottish councils

press release

We analyse the plans for different public service budgets in the Scottish Budget.

16 December 2022

Scottish Budget 2023-24 confirms big cuts to many public services

press release

IFS response to the Scottish Budget.

15 December 2022

Scottish Budget 2023–24

Full report

Scottish Budget 2023–24: further analysis

Watch back our event

Scottish Budget 2023-24: IFS analysis

Pre-released chapters

Analysis of Scottish tax and benefit reforms

Council and school funding

The overall funding outlook

Income tax performance

Scottish Budget changes to tax and benefit system widen gap with rest of the UK, with higher taxes and more redistribution to poorer families

Scottish councils may face cuts over the next two years even with 5% council tax increases

Scottish Government faces major medium- and long-term budget challenges

Immediate response to the Budget

The Scottish Budget overstates increases in public-service spending next year compared to this – and tough choices loom, particularly for Scottish councils

Scottish Budget 2023-24 confirms big cuts to many public services

Collection details

Grant

Featured content

Additional resources

Full report

Watch back our event

Pre-released chapters

Immediate response to the Budget

Collection details

Grant

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