The aim of this report is to look at some of the key implications of the Scottish Budget for the coming year, and for the longer term.

Ahead of the final Scottish Parliament vote on the Budget, IFS researchers presented their analysis of the proposals.

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.

After health, funding for Scottish councils is the second largest item in the Scottish Government’s Budget.

We show the stark funding challenges facing the Scottish Government and the public services it is responsible for over the next five years and beyond.

This chapter looks at what we know about why Scotland’s tax base has grown more slowly so far since devolution.

This chapter looks at the Scottish government's funding outlook in the short term (2022–23 and 2023–24), medium term (2024–25 to 2027–28) and beyond.

We analyse the plans for different public service budgets in the Scottish Budget.

IFS response to the Scottish Budget.