Scottish Budget 2024-25: IFS analysis

In December, the Scottish government announced their Budget for 2024-25. This further raised tax rates on high earners relative to the rest of the UK, but implies real-terms cuts in public service spending compared to the latest plans for the current financial year. As the Budget progresses through the Scottish Parliament, the IFS are releasing a series of chapters from our second annual Scottish Budget Report looking in detail at Scottish tax and public spending policies and challenges 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 with presentations on:

• Tax and spending in 2024-25
• The medium-term funding outlook and choices
• Health spending, staffing and activity
• Higher education funding policy