Scotland

Updated forecasts for tax revenues and benefit spending imply a more challenging funding outlook for the Scottish Government.

Today’s SFC report highlights the fiscal challenges facing the Scottish and UK governments over coming decades.

Mitigating the two-child limit policy would be an effective way to reduce child poverty, but designing an effective policy is not straightforward. 

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.

How will the latest plans for spending in 2024–25 boost the amount that the Scottish Government has to spend next year and beyond?

This response to a UK parliamentary inquiry assesses how the Scottish Government is funded, including via the Barnett formula and Fiscal Framework.

Shona Robison’s budget speech failed to set out a long-term plan for growth-enhancing reforms

Our initial response to the Scottish Government’s Budget for 2025-26.

How is the NHS in Scotland performing, and what does this mean for the Scottish Budget?

The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 

Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared.

Plans for a Scottish ‘National Care Service’ would centralise over £4 billion of spending and may not lead to more consistent services.

8% cuts to many service areas and hidden tax rises relative to the rest of the UK