Insights
Insights
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23 June 2026 – Understanding Scottish Income Tax reconciliations
On 9 July, HMRC publishes how much Income Tax raised across the UK nations in 2024-25. This allows comparisons of forecasts with money raised and a ‘reconciliation’ to the Scottish Budget. This Insight explains this technical but important process.
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16 June 2026 – Economy key issues: looking back and ahead
This Insight considers two challenging economic issues influencing the Scottish outlook: 1) the increase in people not working due to ill-health and 2) weak productivity. Both these factors impact on living standards and public finances.
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2 June 2026 – The role and work of the Scottish Fiscal Commission
This Insight explains the role and work of the Scottish Fiscal Commission.
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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.