Insights
Insights
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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…