Scottish Budget 2025-26: IFS analysis

In December, the Scottish Government announced their Budget for 2025-26. This suggested significant increases in spending compared to this year for many public services – but the real picture is not so rosy. As the Budget progresses through the Scottish Parliament, the IFS are releasing a series of chapters from our third 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:

• The fiscal and spending outlook
• Public sector employment and pay
• School spending, staffing and pupil numbers
• Scottish tax strategy and policy