Forthcoming Publications
16 September 2025 at 9.30 am – Fiscal Sustainability Perspectives: Climate Change Mitigation
This publication will explore how climate change mitigation could affect the Scottish Government’s Budget. Using updated data, we will estimate the cost of reaching net zero by 2045 for the Scottish Government and outline the information the Government’s Climate Change Plan needs to include to allow us to assess the fiscal risks of mitigation.
Public Webinar on Climate Change Mitigation
A public webinar on the Climate Change Mitigation report will be held from 10 am to 11 pm on Wednesday 17 September. Following a presentation, there will be a Q and A session when you can put questions to our Commissioners.
You are welcome to register for the webinar using the Register Here button below.
December 2025 or January 2026 (date TBC) – 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. Following the announcement of the UK Budget on 26 November, the Scottish Government is consulting the Scottish Parliament on the date of the Scottish Budget.
Corporate Publication
Autumn 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
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.
25 June 2025 – Scotland’s Economic and Fiscal Forecasts- June 2025
This publication accompanied the Scottish Government’s Medium-Term Financial Strategy and Fiscal Sustainability Delivery Plan which was published on 25 June. The report restated our economy, tax and social security forecasts published on 29 May and provide costings for any new Government social security or tax policies. It also provided updated commentary on the Scottish Government’s funding position and fiscal pressures as well as assessing the reasonableness of the borrowing plans. The report is available here: Scotland’s Economic and Fiscal Forecasts – June 2025.