Scottish Budget 2023-24: IFS analysis

In December, the Scottish government announced their Budget for the coming financial year, further raising tax rates on high earners relative to the rest of the UK, but also pencilling in a reduction in non-benefits spending compared to the current year. As the Budget progressed through the Scottish Parliament, the IFS published a series of reports looking in detail at Scottish tax, benefits and public spending policies in the coming year and beyond.

At this online event, ahead of the final Scottish Parliament vote on the Budget, IFS researchers brought together this work to present in-depth analysis of:

• The Scottish Government's overall funding outlook
• Scottish councils' funding and spending
• Income tax revenue performance
• The effects of Scotland's tax and benefit reforms