Insights
Insights
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12 March 2026: More People Reporting Disabilities and Receiving Support
The rate of people 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 for them.
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5 March 2026: Tough decisions on Infrastructure spending for the next Scottish Government
This Insight considers the ‘capital’ side of the Budget for delivering public infrastructure projects like roads, schools and hospitals. Investing in infrastructure is important for economic growth and the provision of public services. This Insight explains why, and summarises the trends and outlook for capital funding.
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24 February 2026 – Fiscal drag drives revenues
Last week the Scottish Parliament agreed rates and bands for Scottish income tax in 2026-27 ahead of tomorrow’s final Budget Bill vote. This Insight explains how the Scottish tax system differs to the rest of UK and raises additional funding for the Scottish Budget.
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17 February 2026 – Spending priorities for the coming years
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 recent Spending Review.
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12 February 2026 – Where the money goes: comparing Scotland’s Budget year to year
This afternoon, Parliament considers the general principles of the 2026-27 Budget Bill. One issue that has been occupying the minds of those considering next year’s Budget is how comparisons to the Government’s spending plans in previous years are made. This Insight considers the issue.
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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.
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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.
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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…
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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.
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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…