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Posts by Scottish Fiscal Commission

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📢 We are hiring a Governance Manager

🔗 To apply ➡️ bit.ly/4tCouAH

Deadline is 27 April 2026, 23:59

1 week ago 0 0 0 0
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📢We are currently recruiting fiscal analysts! You can find out more here 🔗https://bit.ly/48vWlTw

We are hosting an online information session on 9 April, where you can learn more about what these roles involve. You can register your interest here 🔗https://bit.ly/4ts9KnJ

2 weeks ago 0 0 0 0
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🔊We are currently recruiting for a Governance Manager 🔗https://bit.ly/412i55E

Deadline for the applications is 27 April at 23:59

3 weeks ago 0 0 0 0
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We are currently recruiting for a fiscal analyst.
🔗Fiscal Analyst bit.ly/4uS0wmj
We are also recruiting for an experienced fiscal analyst.
🔗Experienced Fiscal Analyst bit.ly/4bv7QwL
Deadline for both applications is 19 April at 23:59

3 weeks ago 0 0 0 0
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Our latest Insight signposts where you can find details of our recent work and explains how to get in touch with any technical questions over the upcoming Scottish Parliamentary election period. We won't be publishing any new work during the next six weeks. Read it here: bit.ly/4rQX6NW

3 weeks ago 0 0 0 0
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Social security payments are increased every April in line with inflation. This Insight looks at how this ‘uprating’ affects both our spending forecasts and the funding received by the Scottish Government. fiscalcommission.scot/19-march-202...

1 month ago 0 0 0 0
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The share of the population receiving disability payments in the UK has increased across all ages between 2020 and 2025, but has increased more in Scotland. This Insight discusses these trends and possible reasons why. Read it here: bit.ly/4bp81IE

1 month ago 0 0 0 0
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🔊Our webinar is taking place at 11am today

Last chance to sign up 👉eventbrite.co.uk/e/1983777402613

1 month ago 1 2 0 0
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⏰Reminder: Our webinar is tomorrow at 11am

Spaces are filling up, join us via this link: www.eventbrite.co.uk/e/1983777402...

1 month ago 0 0 0 0
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‘Capital’ spending is investment in public infrastructure like roads, schools and hospitals. We explain why this is important for the economy and public services, and the outlook for capital spending in our new Insight. Read it here: bit.ly/4u6k861

1 month ago 0 0 0 0
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🔊One week today we will be hosting our webinar on what Scotland's finances mean for the next parliament

Join us by registering here: www.eventbrite.co.uk/e/public-web...

1 month ago 0 0 0 0
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📢 We look forward to giving evidence to the Finance and Public Administration Committee tomorrow at 09:30am

Watch live via the Scottish Parliament website: www.scottishparliament.tv

1 month ago 0 0 0 0
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Thank you to everyone who joined us at our in person event today — great discussion & questions.

Next up: our public webinar on 11th March - What Scotland’s finances mean for the next parliament.

🎟️ Book your place here: bit.ly/3P4M9uk

1 month ago 0 0 0 0
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🎉 Join us in person tomorrow!

Spaces are filling up but there’s still time to book for our Fiscal Sustainability Perspectives event — What Scotland’s finances mean for the next parliament. 💼📊🏛️

Register now: bit.ly/4c3nsbv

1 month ago 0 0 0 0
Bar chart titled “Living standards, real disposable income per person, per cent growth”, showing that Scottish living standards are forecast to grow by less than 1% over the next five years. Historical averages show growth of around 3% per year between 1999–2000 and 2007–08, and around 0.8% between 2008–09 and 2024–25. Growth in 2025–26 is close to zero. Dashed bars show the January 2026 forecast, with annual growth gradually increasing but remaining below 1%, reaching around 0.7% by 2030–31.

Bar chart titled “Living standards, real disposable income per person, per cent growth”, showing that Scottish living standards are forecast to grow by less than 1% over the next five years. Historical averages show growth of around 3% per year between 1999–2000 and 2007–08, and around 0.8% between 2008–09 and 2024–25. Growth in 2025–26 is close to zero. Dashed bars show the January 2026 forecast, with annual growth gradually increasing but remaining below 1%, reaching around 0.7% by 2030–31.

The next parliament will follow on from 17 years of relatively weak growth in living standards and an outlook where living standards are only expected to improve slowly over the next parliamentary term.
(4/4)

1 month ago 0 0 0 0
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Stacked area chart titled “Devolved public sector workforce (full-time equivalent)”, showing that the devolved public sector workforce in Scotland has generally increased since 1999–2000 and has been on an upward trajectory since the COVID-19 pandemic. Total employment rises from around 380,000 in 1999–2000 to about 470,000 in 2024–25. The chart breaks the public sector workforce down into three groups: NHS Scotland, the wider Scottish Government workforce, and local government, with local government being the largest component throughout. A vertical dotted line in 2013–14 indicates police and fire centralisation. NHS Scotland employment increases steadily over the period, while the wider Scottish Government workforce and local government show fluctuations but also rise overall after 2020.

Stacked area chart titled “Devolved public sector workforce (full-time equivalent)”, showing that the devolved public sector workforce in Scotland has generally increased since 1999–2000 and has been on an upward trajectory since the COVID-19 pandemic. Total employment rises from around 380,000 in 1999–2000 to about 470,000 in 2024–25. The chart breaks the public sector workforce down into three groups: NHS Scotland, the wider Scottish Government workforce, and local government, with local government being the largest component throughout. A vertical dotted line in 2013–14 indicates police and fire centralisation. NHS Scotland employment increases steadily over the period, while the wider Scottish Government workforce and local government show fluctuations but also rise overall after 2020.

Paying for the devolved public sector workforce takes up over half of day-to-day spending. The workforce has grown since the pandemic but the Scottish Government now wants to manage its pay costs and reduce its workforce. This would reverse recent trends.
(3/4)

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Bar chart titled “Spending in this parliament: Social security spending has grown the most over this parliament”, showing percentage changes in Scottish Government spending between 2022–23 and 2025–26. Social protection (covering social security benefits) has increased the most, by around 35%. Smaller increases are shown for “Others” (about 7%) and Health (about 6%). Education and General public services show little or no change. Transport and Public order and safety show small decreases. Economic affairs shows the largest decrease, at around minus 10%.

Bar chart titled “Spending in this parliament: Social security spending has grown the most over this parliament”, showing percentage changes in Scottish Government spending between 2022–23 and 2025–26. Social protection (covering social security benefits) has increased the most, by around 35%. Smaller increases are shown for “Others” (about 7%) and Health (about 6%). Education and General public services show little or no change. Transport and Public order and safety show small decreases. Economic affairs shows the largest decrease, at around minus 10%.

There have been large increases in social security spending over this parliament, more than in any other part of the Scottish Budget. Based on current policies, we forecast social security spending will continue to increase. (2/4)

1 month ago 0 0 1 0
The words “We have published our report on what Scotland’s finances mean for the next parliament” alongside the cover page for our publication.

The words “We have published our report on what Scotland’s finances mean for the next parliament” alongside the cover page for our publication.

We have published our Fiscal Sustainability Perspectives report exploring what Scotland’s finances mean for the next parliament. Read it here: bit.ly/3MsZlZr
A quick thread on some of the headline messages below 🧵 (1/4)

1 month ago 1 0 1 0
The words “Tomorrow we will publish our report on what Scotland’s finances mean for the next parliament” alongside a picture of a calendar showing Wednesday 25 February.

The words “Tomorrow we will publish our report on what Scotland’s finances mean for the next parliament” alongside a picture of a calendar showing Wednesday 25 February.

Tomorrow at 9:30am we publish our Fiscal Sustainability Perspectives report exploring what Scotland’s finances mean for the next parliament. Follow us on social media to see our key charts and register for our in person event on Thursday 26 February here: bit.ly/4c3nsbv

1 month ago 0 1 0 0
Line chart showing the percentage share of all Scottish and UK income taxpayers paying higher rate tax or above over time. In 2016-17, the UK starts higher at about 15%, while Scotland begins at around 12%. Over the next few years the trends shift, with Scotland’s rate rising and overtaking the UK around 2019-20. Scotland's rate then increases more quickly after 2021-22, reaching about 20% by 2023–24 and set to continue rising to around 30% by 2030–31. The rest of the UK is projected to grow more slowly, reaching about 24% by 2030-31, so the gap widens over time with Scotland higher in later years.

Line chart showing the percentage share of all Scottish and UK income taxpayers paying higher rate tax or above over time. In 2016-17, the UK starts higher at about 15%, while Scotland begins at around 12%. Over the next few years the trends shift, with Scotland’s rate rising and overtaking the UK around 2019-20. Scotland's rate then increases more quickly after 2021-22, reaching about 20% by 2023–24 and set to continue rising to around 30% by 2030–31. The rest of the UK is projected to grow more slowly, reaching about 24% by 2030-31, so the gap widens over time with Scotland higher in later years.

Last week the Scottish Parliament agreed rates and bands for Scottish income tax in 2026-27 ahead of tomorrow’s final Budget Bill vote. Our Insight explains how the Scottish tax system differs to the rest of UK and raises extra funding for the Scottish Budget. Read it here: bit.ly/3MpeaMA

1 month ago 2 1 0 0
Supplementary Costing – Non-Domestic Rates Measures – February 2026 | Scottish Fiscal Commission

Today we published a supplementary costing for Non-Domestic Rates. You can read it here: bit.ly/4kMSV3I

1 month ago 0 0 0 0
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One week today! 🎉 Join us in person for our upcoming Fiscal Sustainability Perspectives report event — What Scotland’s finances mean for the next parliament. 💼📊🏛️
Register here: bit.ly/4c3nsbv

2 months ago 0 0 0 0
The words “In a week’s time, we will publish our report on what Scotland’s finances mean for the next parliament” alongside a picture of a calendar showing Wednesday 25 February.

The words “In a week’s time, we will publish our report on what Scotland’s finances mean for the next parliament” alongside a picture of a calendar showing Wednesday 25 February.

We’ll publish our Fiscal Sustainability Perspectives report exploring what Scotland’s finances mean for the next parliament on Wednesday 25 February. Follow us on social media to see our key charts and register for our in person event on 26 February here: bit.ly/4c3nsbv

2 months ago 1 0 0 1
Bar chart titled “Percentage share of day-to-day spending by portfolio,” comparing four portfolios across three years (2026–27, 2027–28, 2028–29). Health and Social Care has the largest share, rising slightly from about 38% to 40%. Local Government (including NDR) is the second largest but gradually declines from around 26% to 25%. Social Justice increases slightly from about 14% to 15%. Other portfolios combined remain stable at around 20% across the period.

Bar chart titled “Percentage share of day-to-day spending by portfolio,” comparing four portfolios across three years (2026–27, 2027–28, 2028–29). Health and Social Care has the largest share, rising slightly from about 38% to 40%. Local Government (including NDR) is the second largest but gradually declines from around 26% to 25%. Social Justice increases slightly from about 14% to 15%. Other portfolios combined remain stable at around 20% across the period.

Today, the Finance and Public Administration Committee considers the 2026-27 Budget Bill at stage 2. But what about spending beyond next year? This Insight considers the medium-term day-to-day spending priorities set out in the Scottish Government's Spending Review. Read it here: bit.ly/4rmB9qN

2 months ago 0 0 0 0
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This afternoon, @scotparl.bsky.social considers the 26-27 Budget Bill in its Stage 1 debate. An emerging issue is how comparisons to the Government’s spending plans in previous years are made. This Insight considers the issue fiscalcommission.scot/12-february-...

2 months ago 1 1 0 0
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📅 3 weeks today! 🎉

Join us in person for our upcoming Fiscal Sustainability Perspectives report event — What Scotland’s finances mean for the next parliament. 💼📊🏛️

👉 Register here: www.eventbrite.co.uk/e/what-scotl...
🔗✨

2 months ago 0 0 0 0
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Come along to our upcoming in person event exploring "What Scotland’s finances mean for the next parliament" 💬📊

👉Register now to secure your place: www.eventbrite.co.uk/e/what-scotl...

2 months ago 0 0 0 0
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Today we sent our response to the Scottish Government Climate Change Plan Consultation. This insight summarises our response. Read it here fiscalcommission.scot/28-january-2...

2 months ago 0 1 0 0
27 January 2026 – Fiscal Implications of Climate Change in Scotland | Scottish Fiscal Commission

Tomorrow we send our response to the Scottish Government’s Climate Change Plan Consultation. This Insight sets out how climate change impacts fiscal matters in Scotland: fiscalcommission.scot/27-january-2...

2 months ago 1 0 0 0
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Scottish Economic and Fiscal Forecasts - January 2026 YouTube video by Scottish Fiscal Commission

🔉Our webinar is taking place now - use this link to watch along: www.youtube.com/live/v23bs8V...

3 months ago 0 0 0 0