Explainers

Introduction

Here we offer explanations of topics relevant to our forecasts of the Scottish public finances.

These are divided into the following categories

Fiscal Sustainability

Fiscal sustainability usually involves an assessment of whether, based on an assumption of unchanged policy, spending will match the revenue raised over the long-term.

Funding for the Scottish Budget

The Scottish Government receives funding from a range of sources. Here we explain the different sources and the framework.

Tax

The Commission is responsible for forecasting all taxes devolved to the Scottish Parliament. On these pages you can find out more about the taxes we forecast.

Social Security

The Commission is responsible for forecasting all Social Security devolved to the Scottish Parliament. On these pages you can find out more about the Social Security forecasts we produce.

Abbreviations

Different abbreviations we use

Glossary

Technical terms glossary

Videos

Series of videos explaining how the Scottish budget works