Forthcoming Publications
Tuesday 13 January 2026 – Scotland’s Economic and Fiscal Forecasts
These forecasts are part of the Commission’s main forecast publication series and will provide new economic, tax and social security forecasts to accompany the 2026-27 Scottish Budget and Spending Review. They will be published when the Cabinet Secretary for Finance and Local Government completes her statement to Parliament.
Corporate Publication
October 2025 – Scottish Fiscal Commission Corporate Plan 2025-2028
Our third corporate plan will set out our strategic objectives for the period 2025-28.
Recent Publications
16 September 2025 – Fiscal Sustainability Perspectives: Climate Change Mitigation
This publication explored how climate change mitigation could affect the Scottish Government’s Budget. Using updated data, it estimated the cost of reaching net zero by 2045 for the Scottish Government and outlined the information the Government’s Climate Change Plan needs to include to allow us to assess the fiscal risks of mitigation. The report, and a recording of the Webinar held on 17 September is available here: Fiscal Sustainability Perspectives: Climate Change Mitigation – September 2025 | Scottish Fiscal Commission.
26 August 2025 – Fiscal Update
This update considered the implications for the Scottish Government’s fiscal outlook of new information that has become available since June 2025. This new information includes outturn data for Scottish income tax in 2023-24. To aid Parliament’s pre-Budget scrutiny the update provided commentary on the pressures facing the Scottish Budget. The report is available here: Fiscal Update – August 2025 | Scottish Fiscal Commission.
26 August 2025 – Forecast Evaluation Report
This report reviewed our forecast performance in 2024-25 and our income tax forecasts for 2023-24, and is available here: Forecast Evaluation Report – August 2025 | Scottish Fiscal Commission.