Insights
Insights
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21 May 2026 – Economic uncertainty continues
This Insight considers some of the potential economic and fiscal implications from recent events in the Middle East.
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20 May 2026 – What’s in the new government’s Budget in-tray?
This Insight considers some of the fiscal and economic challenges facing the new government.
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25 March 2026 – The Scottish Fiscal Commission during the election period
We won’t be publishing anything over the upcoming Scottish Parliamentary election period. This Insight signposts readers to where they may find details of our recent work and get in touch with any technical questions.
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19 March 2026 – Social security uprating
Devolved social security payments will be uprated in April Earlier this month, Parliament agreed the …
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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.