Insights
Insights
-
28 January 2026 – Why robust data is essential for assessing Scotland’s Climate Change Plan
Today we published our response to the Scottish Government Climate Change Plan Consultation. This insight summarises our response as well as explaining why good data is important in our ability to monitor fiscal sustainability.
-
27 January 2026 – Fiscal Implications of Climate Change in Scotland
On Wednesday, we will be sending our response to the Scottish Government’s Climate Change Plan Consultation. Ahead of this, this Insight sets out how climate change can affect fiscal matters in Scotland. This Insight is based on Fiscal Sustainability Perspectives: Climate Change Mitigation – September 2025.
-
8 January 2026 – Managing Budgets in a world of forecasts
When any government sets a Budget, it is usually based on forecasts of revenues and likely spending. In Scotland the forecasts are prepared by the Scottish Fiscal Commission. Our third Insight discusses some of the implications of using forecasts in this way and the tools available to the Scottish Government for managing its Budget when…
-
7 January 2026 – How is the Scottish Budget funded?
Our first SFC Insight looked at the Scottish Budget, including the additional powers devolved from the UK Parliament for taxation and social security. This Insight looks at how the Scottish Budget is funded.
-
6 January 2026 – Understanding Scotland’s Budget: Scotland’s governments and areas of responsibility
Ahead of publication of our Scotland’s Economic and Fiscal Forecasts on 13 January 2026 and our next Fiscal Sustainability Perspectives publication in February 2026, we are today launching a new Scottish Fiscal Commission series, SFC Insights. Our Insights will provide brief summaries of our work and role as Scotland’s Independent Fiscal Institution. Our first Insights…