Collection

Read all our analysis of the Scottish Budget for 2025–26.

Two-child limit mitigation in Scotland would help larger poor families but policy design could harm work incentives
Mitigating the two-child limit policy would be an effective way to reduce child poverty, but designing an effective policy is not straightforward.
14 March 2025

The IFS Scottish Budget Report – 2025–26
This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public sector pay and more.
25 February 2025

Scottish Budget 2025-26: IFS analysis
At this online event, IFS researchers presented their analysis of the Scottish Budget proposals and the wider Scottish tax and spending context.

Scottish Budget: the overall fiscal and spending outlook
Funding and spending growth are set to slow. Without a top-up, health spending will be flat in 2025–26 and tricky trade-offs elsewhere loom too.
20 February 2025

After a bumper top-up this year, current plans imply a real-terms freeze in day-to-day Scottish health and social care spending in 2025–26
After £1.5 billion of in-year top-ups in 2024-25, the plans for day-to-day health and social care spending in 2025-26 represent a real-terms freeze.
20 February 2025

Scottish public sector employment and pay
How have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?
18 February 2025

Public sector pay up by 5% in Scotland since 2019, in contrast to no UK-wide increase
As a result, public sector workers in Scotland now enjoy a considerable pay premium relative to their counterparts in the rest of the UK.
18 February 2025

Scottish school spending, teachers and pupil numbers
Scotland’s schools are relatively well funded. Falling pupil rolls and workforce planning represent both challenges and opportunities going forwards.
14 February 2025

Scottish Government and Scottish councils need a long-term plan for a schools system set to lose 90,000 pupils
By 2040, the number of pupils in Scotland is projected to be 90,000 lower than in 2024. Policymakers face a major choice over how to respond.
14 February 2025

Scottish council tax: ripe for reform
Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?
12 February 2025

Scottish Government should grasp the nettle of council tax reform
Broader reform alongside a council tax revaluation could improve the fairness and efficiency of the Scottish tax system.
12 February 2025

Assessing Scottish tax strategy and policy
Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any sensible strategy.
6 February 2025

Scottish Government boosts NHS spending – and holds £350 million in reserve
In-year top-ups mean big increases in Scottish NHS spending this year – but that means plans for 2025–26 now look relatively less generous.
31 January 2025

Initial response to the Scottish Government’s 2024–25 Spring Budget Revision
How will the latest plans for spending in 2024–25 boost the amount that the Scottish Government has to spend next year and beyond?
30 January 2025

SNP’s tax strategy is a missed opportunity
Shona Robison’s budget speech failed to set out a long-term plan for growth-enhancing reforms
5 December 2024

An initial response to the Scottish Budget
Our initial response to the Scottish Government’s Budget for 2025-26.
4 December 2024

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
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