Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
Home Research areas Brexit, devolution and local government Scottish independence

Scottish independence

In September 2014, the people of Scotland went to the polls to vote on whether to remain part of the UK or to become an independent country. In the run-up to the referendum, researchers at IFS examined how taxation, spending and long-run fiscal balance differed between Scotland and the UK as a whole and what the implications of this might have been for an independent Scotland.

More recently, we have examined new proposals from the SNP’s Sustainable Growth Commission, which set out a more cautious set of forecasts and approach to managing the public finances of an independent Scotland.

Selected highlights

This report examined the long-run fiscal pressures an independent Scotland would face given high public spending, an ageing population, and declining oil revenues.
Briefing note
This report assessed the fiscal implications of policies proposed by the Scottish Government in its Independence White Paper in the run up to the 2014 referendum.
Journal article
This article considers the implications of independence for the design and functioning of Scotland’s tax system.


Contact IFS on 020 7291 4800 or [email protected]

David Phillips
Associate Director