Collection
Read all our analysis of the Scottish Budget for 2025–26.
NHS recovery in Scotland is lagging behind England’s
How is the NHS in Scotland performing, and what does this mean for the Scottish Budget?
27 November 2024
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line
26 November 2024
A decline in foreign students and higher costs create a perfect storm for Scottish universities
Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure.
19 November 2024
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains
Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.
15 November 2024
What has happened to disability benefits in Scotland? An update
Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared.
8 November 2024
Collection details
- Publisher
- Institute for Fiscal Studies
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Understand this issue
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We discuss the Chancellor's first Budget and what impact the changes could have.
31 October 2024
We can’t have any more budgets where speculation is running wild
Rachel Reeves needs to deliver a clear statement of intent for the remainder of this government’s time in office
28 October 2024
Policy analysis
A decline in foreign students and higher costs create a perfect storm for Scottish universities
Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure.
19 November 2024
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains
Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.
15 November 2024
Real-terms departmental spending growth, 2024–25 to 2028–29, day-to-day spending and capital spending, plans at Spring Budget 2024 and Autumn Budget 2024
Rachel Reeves has topped up the day-to-day departmental spending plans inherited from Jeremy Hunt, but the increases are very front-loaded.
1 November 2024
Academic research
Do work search requirements work? Evidence from a UK reform targeting single parents
1 February 2023
The impact of area level mental health interventions on outcomes for secondary school pupils: Evidence from the HeadStart programme in England
13 October 2022
Prioritization, risk selection, and illness severity in a mixed health care system
16 June 2022