Generated by All in One SEO v4.9.10, this is an llms.txt file, used by LLMs to index the site.

# Scottish Fiscal Commission

Scotland's official, independent economic and fiscal forecaster

## Sitemaps

- [XML Sitemap](https://fiscalcommission.scot/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [9 July 2026 - Income Tax Publication Day](https://fiscalcommission.scot/9-july-2026-income-tax-publication-day/)
- [25 June 2026 - The road to the 2027-28 Scottish Budget](https://fiscalcommission.scot/25-june-2026-the-road-to-the-2027-28-scottish-budget/)
- [23 June 2026 - Understanding Scottish Income Tax reconciliations](https://fiscalcommission.scot/understanding-scottish-income-tax-reconciliations/)
- [16 June 2026 – Economy key issues: looking back and ahead](https://fiscalcommission.scot/16-june-2026-economy-key-issues-looking-back-and-ahead/)
- [Forthcoming Publications - March 2026  ](https://fiscalcommission.scot/forthcoming-publications-march-2026/)
- [Forthcoming Publications –  May 2026 ](https://fiscalcommission.scot/forthcoming-publications-may-2026/)
- [Staying Informed During the Election Period: Our Latest Insight – 25 March 2026 ](https://fiscalcommission.scot/staying-informed-during-the-election-period-our-latest-insight-25-march-2026/)
- [2 June 2026 - The role and work of the Scottish Fiscal Commission](https://fiscalcommission.scot/2-june-2026-the-role-and-work-of-the-scottish-fiscal-commission/)
- [21 May 2026 - Economic uncertainty continues](https://fiscalcommission.scot/economic-uncertainty-continues/)
- [20 May 2026 - What’s in the new government’s Budget in-tray?](https://fiscalcommission.scot/whats-in-the-new-governments-budget-in-tray/)
- [Professor Graeme Roy reappointed as Chair of the Scottish Fiscal Commission – 31 March 2026  ](https://fiscalcommission.scot/professor-graeme-roy-reappointed-as-chair-of-the-scottish-fiscal-commission-31-march-2026/)
- [25 March 2026 - The Scottish Fiscal Commission during the election period](https://fiscalcommission.scot/25-march-2026-the-scottish-fiscal-commission-during-the-election-period/)
- [5 March 2026 - Tough decisions on Infrastructure spending for the next Scottish Government](https://fiscalcommission.scot/tough-decisions-on-infrastructure-spending-for-the-next-scottish-government/)
- [12 March 2026 - More People Reporting Disabilities and Receiving Support](https://fiscalcommission.scot/more-people-reporting-disabilities-and-receiving-support/)
- [19 March 2026 – Social security uprating](https://fiscalcommission.scot/19-march-2026-social-security-uprating/)
- [24 February 2026 - Fiscal drag drives revenues](https://fiscalcommission.scot/24-february-2026-fiscal-drag-drives-revenues/)
- [25 February 2026 - Challenging fiscal outlook for the next Scottish Parliament elected in May](https://fiscalcommission.scot/challenging-fiscal-outlook-for-the-next-scottish-parliament-elected-in-may/)
- [24 February 2026 – SFC estimates cost of changes to Non-Domestic Rates policy](https://fiscalcommission.scot/24-february-2026-scottish-fiscal-commission-estimates-cost-of-changes-to-non-domestic-rates-policy/)
- [17 February 2026 - Spending priorities for the coming years](https://fiscalcommission.scot/spending-priorities-for-the-coming-years/)
- [12 February 2026 - Where the money goes: comparing Scotland’s Budget year to year](https://fiscalcommission.scot/12-february-2026-where-the-money-goes-comparing-scotlands-budget-year-to-year/)
- [Forthcoming Publications - 28 January 2026](https://fiscalcommission.scot/forthcoming-publications-28-january-2026/)
- [28 January 2026 - Why robust data is essential for assessing Scotland’s Climate Change Plan](https://fiscalcommission.scot/28-january-2026-why-robust-data-is-essential-for-assessing-scotlands-climate-change-plan/)
- [7 January 2026 - How is the Scottish Budget funded?](https://fiscalcommission.scot/how-is-the-scottish-budget-funded/)
- [8 January 2026 - Managing Budgets in a world of forecasts](https://fiscalcommission.scot/managing-budgets-in-a-world-of-forecasts/)
- [27 January 2026 - Fiscal Implications of Climate Change in Scotland](https://fiscalcommission.scot/27-january-2026-fiscal-implications-of-climate-change-in-scotland/)
- [Budget and Spending Review underscore tight fiscal outlook as Scottish Government plans efficiencies and reform](https://fiscalcommission.scot/budget-and-spending-review-underscore-tight-fiscal-outlook-as-scottish-government-plans-efficiencies-and-reform/)
- [Forthcoming Publications - 6 January 2026](https://fiscalcommission.scot/forthcoming-publications-6-january-2026/)
- [6 January 2026 - Understanding Scotland’s Budget: Scotland’s governments and areas of responsibility](https://fiscalcommission.scot/understanding-scotlands-budget-scotlands-governments-and-areas-of-responsibility/)
- [Scottish Spending Review crucial to addressing fiscal challenges](https://fiscalcommission.scot/scottish-spending-review-crucial-to-addressing-fiscal-challenges/)
- [Fiscal Sustainability Report: Error Correction Notice - 11 December 2025](https://fiscalcommission.scot/fiscal-sustainability-report-error-correction-notice-11-december-2025/)
- [New Commissioners appointed to the Scottish Fiscal Commission](https://fiscalcommission.scot/new-commissioners-appointed-to-the-scottish-fiscal-commission/)
- [New Commissioners Appointed to Scottish Fiscal Commission – 8 October 2025](https://fiscalcommission.scot/new-commissioners-appointed-to-scottish-fiscal-commission-8-october-2025/)
- [Interdependence is the key to Scotland’s financial strategy](https://fiscalcommission.scot/interdependence-is-the-key-to-scotlands-financial-strategy/)
- [Climate change presents fiscal challenges for Scottish Government](https://fiscalcommission.scot/climate-change-presents-fiscal-challenges-for-scottish-government/)
- [Scottish Government well placed to complete challenging spending review](https://fiscalcommission.scot/scottish-government-well-placed-to-complete-challenging-spending-review/)
- [REMINDER: Wednesday 25 June 2025 – Scotland’s Economic and Fiscal Forecasts – MTFS Update June 2025](https://fiscalcommission.scot/reminder-wednesday-25-june-2025-scotlands-economic-and-fiscal-forecasts-mtfs-update-june-2025/)
- [Modest growth in funding since last Scottish Budget, but significant pressures on spending](https://fiscalcommission.scot/modest-growth-in-funding-since-last-scottish-budget-but-significant-pressures-on-spending/)
- [Scottish Budget Remains Tight Despite Extra Funding Following UK Autumn Budget - 4 December 2024](https://fiscalcommission.scot/scottish-budget-remains-tight-despite-extra-funding-following-uk-autumn-budget/)
- [Mitigating the two-child limit and the Scottish Budget - 7 January 2025](https://fiscalcommission.scot/mitigating-the-two-child-limit-and-the-scottish-budget/)
- [OECD Publishes Independent Review of the Scottish Fiscal Commission - 10 March 2025](https://fiscalcommission.scot/oecd-publishes-independent-review-of-the-scottish-fiscal-commission/)
- [Health Challenges Risk Scottish Government's Fiscal Sustainability - 8 April 2025](https://fiscalcommission.scot/health-challenges-risk-scottish-governments-fiscal-sustainability/)
- [Forthcoming Publications and Event - April 2025](https://fiscalcommission.scot/forthcoming-publications-and-event-april-2025/)
- [Now is the time to play the long game as high-stakes Budget crunch approaches](https://fiscalcommission.scot/now-is-the-time-to-play-the-long-game-as-high-stakes-budget-crunch-approaches/)
- [Commission Estimates Impact of Pension Age Winter Heating Payment Changes](https://fiscalcommission.scot/commission-estimates-impact-of-pension-age-winter-heating-payment-changes/)
- [Scottish Budget pressures unlikely to be removed by UK Budget decisions](https://fiscalcommission.scot/scottish-budget-pressures-unlikely-to-be-removed-by-uk-budget-decisions/)
- [Fiscal risk from lack of clarity on climate change spending](https://fiscalcommission.scot/fiscal-risk-from-lack-of-clarity-on-climate-change-spending/)
- [Time for frank conversation on cost of climate measures](https://fiscalcommission.scot/time-for-frank-conversation-on-cost-of-climate-measures/)
- [Spending trends in the 2024-25 Scottish Budget](https://fiscalcommission.scot/spending-trends-in-the-2024-25-scottish-budget/)
- [The key numbers in Scottish Budget’s income tax choices](https://fiscalcommission.scot/the-key-numbers-in-scottish-budgets-income-tax-choices/)
- [Scots population shifts and the future of public services](https://fiscalcommission.scot/scots-population-shifts-and-the-future-of-public-services/)
- [Significant progress on the economy is still required](https://fiscalcommission.scot/significant-progress-on-the-economy-is-still-required/)
- [Scottish Budget under pressure despite higher tax revenues](https://fiscalcommission.scot/scottish-budget-under-pressure-despite-higher-tax-revenues/)
- [Shona Robison now has more pieces of the budget puzzle](https://fiscalcommission.scot/shona-robison-now-has-more-pieces-of-the-budget-puzzle/)
- [Fiscal Sustainability Report shows tough decisions for Scottish Government](https://fiscalcommission.scot/fiscal-sustainability-report-shows-tough-decisions-for-scottish-government/)
- [Scotland not alone but fiscal sustainability questions cannot be ignored](https://fiscalcommission.scot/scotland-not-alone-but-fiscal-sustainability-questions-cannot-be-ignored/)
- [Economic outlook improves slightly but living standards still falling](https://fiscalcommission.scot/economic-outlook-improves-slightly-but-living-standards-still-falling/)
- [Despite economic positivity inflation remains too high](https://fiscalcommission.scot/despite-economic-positivity-inflation-remains-too-high/)
- [Scottish Fiscal Commission publishes latest Forecast Evaluation Report](https://fiscalcommission.scot/scottish-fiscal-commission-publishes-latest-forecast-evaluation-report/)
- [Fiscal pressures not unique to Scotland but plan needed](https://fiscalcommission.scot/fiscal-pressures-not-unique-to-scotland-but-plan-needed/)
- [Higher Prices Puts Pressure on Households](https://fiscalcommission.scot/higher-prices-puts-pressure-on-households/)
- [Supply and demand pressures on public funding](https://fiscalcommission.scot/supply-and-demand-pressures-on-public-funding/)
- [<strong>Updated forecasts for Scottish Child Payment spending</strong>](https://fiscalcommission.scot/updated-forecasts-for-scottish-child-payment-spending/)
- [Short term fiscal boost but longer-term challenges](https://fiscalcommission.scot/short-term-fiscal-boost-but-longer-term-challenges/)
- [Forthcoming publications - August 2022](https://fiscalcommission.scot/forthcoming-publications-august-2022/)
- [Tough spending constraints and greater economic uncertainty](https://fiscalcommission.scot/tough-spending-constraints-and-greater-economic-uncertainty/)
- [First Award Winners Announced for the Voluntary Application of the Code Award 2020](https://fiscalcommission.scot/first-award-winners-announced-for-the-voluntary-application-of-the-code-award-2020/)
- [New chair and commissioner for Scottish Fiscal Commission](https://fiscalcommission.scot/new-chair-and-commissioner-for-scottish-fiscal-commission/)
- [Good news on the economy with cautionary note on social security spending](https://fiscalcommission.scot/good-news-on-the-economy-with-cautionary-note-on-social-security-spending/)
- [Forthcoming events](https://fiscalcommission.scot/scottish-fiscal-commission-events/)
- [Forthcoming publications and events - May 2022](https://fiscalcommission.scot/forthcoming-publications-and-events-may-2022/)
- [Scottish Budget faces pressures from tax and social security](https://fiscalcommission.scot/scottish-budget-faces-pressures-from-tax-and-social-security/)
- [Webinar - 7 September 2021 - Video](https://fiscalcommission.scot/webinar-7-september-2021-video/)
- [Commission’s update shows Scottish Budget increase](https://fiscalcommission.scot/commissions-update-shows-scottish-budget-increase/)
- [Commission invites you to look ‘under the bonnet’ of its forecasts](https://fiscalcommission.scot/commission-invites-you-to-look-under-the-bonnet-of-its-forecasts/)
- [Commission costs amendments to Non-Domestic Rates and Self Isolation Support Grants](https://fiscalcommission.scot/commission-costs-amendments-to-non-domestic-rates-and-self-isolation-support-grants/)
- [Forecast divergences mostly due to COVID-19](https://fiscalcommission.scot/divergences-mostly-due-to-covid-19/)
- [Commission publishes costing to support Carer’s Allowance Supplement Bill](https://fiscalcommission.scot/commission-publishes-costing-to-support-carers-allowance-supplement-bill/)
- [Managing both Budget and pandemic brings challenges](https://fiscalcommission.scot/managing-both-budget-and-pandemic-brings-challenges/)
- [Webinar - 4 February 2021 - Video](https://fiscalcommission.scot/webinar-4-february-2021-video/)
- [Webinar 3 September 2020 - Video](https://fiscalcommission.scot/webinar-3-september-2020-video/)
- [Date of our next forecast](https://fiscalcommission.scot/date-of-our-next-forecast/)
- [Scottish Income Tax Forecast Evaluation](https://fiscalcommission.scot/scottish-income-tax-forecast-evaluation/)
- [Scottish Fiscal Commission estimates 155,000 children to receive new Scottish Child Payment](https://fiscalcommission.scot/scottish-fiscal-commission-estimates-155000-children-to-receive-new-scottish-child-payment/)
- [Commission reports Scottish Budget has risen by £3 billion since May](https://fiscalcommission.scot/commission-reports-scottish-budget-has-risen-by-3-billion-since-may/)
- [Commission forecasts cost of new benefit](https://fiscalcommission.scot/commission-forecasts-cost-of-new-benefit/)
- [Commission costs changes to residential Land and Buildings Transaction Tax](https://fiscalcommission.scot/commission-costs-changes-to-residential-land-and-buildings-transaction-tax/)
- [Commission publishes costings to support Coronavirus Bill](https://fiscalcommission.scot/commission-publishes-costings-to-support-coronavirus-bill/)
- [Fiscal Update: COVID-19 and the Scottish Budget](https://fiscalcommission.scot/fiscal-update-covid-19-and-the-scottish-budget/)
- [Scottish Government commits £875 million of new reliefs for Non-Domestic Rates](https://fiscalcommission.scot/scottish-government-commits-875-million-of-new-reliefs-for-non-domestic-rates/)
- [New era for Scottish Budget -  our latest forecast](https://fiscalcommission.scot/new-era-for-scottish-budget/)
- [Changes to Non-Domestic Rates to raise revenue](https://fiscalcommission.scot/changes-to-non-domestic-rates-to-raise-revenue/)
- [OECD publishes independent review of the Scottish Fiscal Commission](https://fiscalcommission.scot/oecd-publishes-independent-review-of-the-scottish-fiscal-commission-2/)
- [Scottish Fiscal Commission highlights increasing risks  for the Scottish Budget](https://fiscalcommission.scot/scottish-fiscal-commission-highlights-increasing-risks-for-the-scottish-budget/)
- [Annual Report and Accounts for the year ended 31 March 2019](https://fiscalcommission.scot/annual-report-and-accounts-for-the-year-ended-31-march-2019/)
- [Scottish Fiscal Commission highlights increasing risks for the Scottish Budget](https://fiscalcommission.scot/scottish-fiscal-commission-highlights-increasing-risks-for-the-scottish-budget-2/)
- [OECD to lead first review of the Scottish Fiscal Commission](https://fiscalcommission.scot/oecd-to-lead-first-review-of-the-scottish-fiscal-commission-2/)
- [Improved outlook for Scotland’s economy but long-term prospects remain subdued](https://fiscalcommission.scot/improved-outlook-for-scotlands-economy-but-long-term-prospects-remain-subdued-2/)
- [Expenditure forecast on first part of Scotland's new Best Start Grant](https://fiscalcommission.scot/expenditure-forecast-on-first-part-of-scotlands-new-best-start-grant/)
- [Subdued economic trends unchanged by GDP revisions says Commission](https://fiscalcommission.scot/subdued-economic-trends-unchanged-by-gdp-revisions-says-commission-2/)
- [Subdued economic trends unchanged by GDP revisions says Commission](https://fiscalcommission.scot/subdued-economic-trends-unchanged-by-gdp-revisions-says-commission/)
- [Slow wage growth dampens Scottish income tax forecasts](https://fiscalcommission.scot/slow-wage-growth-dampens-scottish-income-tax-forecasts/)
- [Next Commission forecast to be published on 31 May 2018](https://fiscalcommission.scot/next-commission-forecast-to-be-published-on-31-may-2018/)
- [Scottish Fiscal Commission looks to the future](https://fiscalcommission.scot/scottish-fiscal-commission-looks-to-the-future/)
- [Lady Rice meets with MSPs at lunchtime brief](https://fiscalcommission.scot/lady-rice-meets-with-msps-at-lunchtime-brief/)
- [New Chief Executive joins Scottish Fiscal Commission](https://fiscalcommission.scot/new-chief-executive-joins-scottish-fiscal-commission/)
- [Good Things Come in Threes: The Scottish Fiscal Commission Comes of Age](https://fiscalcommission.scot/good-things-come-in-threes-the-scottish-fiscal-commission-comes-of-age/)
- [Scottish Fiscal Commission launches](https://fiscalcommission.scot/scottish-fiscal-commission-launches/)
- [New Commissioners](https://fiscalcommission.scot/new-commissioners/)
- [Budget forecasts benefit from new data](https://fiscalcommission.scot/budget-forecasts-benefit-from-new-data-4/)

## Pages

- [Home](https://fiscalcommission.scot/)
- [Freedom of Information](https://fiscalcommission.scot/about-us/freedom-of-information/)
- [Staff Vacancies](https://fiscalcommission.scot/about-us/vacancies/)
- [Insights](https://fiscalcommission.scot/insights/)
- [Explainers](https://fiscalcommission.scot/explainers/)
- [Our work](https://fiscalcommission.scot/our-work/)
- [News & Events](https://fiscalcommission.scot/news-events/)
- [Corporate Reports](https://fiscalcommission.scot/about-us/corporate-reports/)
- [Who we are](https://fiscalcommission.scot/about-us/who-we-are/)
- [Winter Heating Payment](https://fiscalcommission.scot/explainers/social-security/winter-heating-payment/)
- [Pension Age Winter Heating Payment](https://fiscalcommission.scot/explainers/social-security/pension-age-winter-heating-payment/)
- [Payments to carers](https://fiscalcommission.scot/explainers/social-security/carers-allowance/)
- [Scottish Welfare Fund](https://fiscalcommission.scot/explainers/social-security/scottish-welfare-fund/)
- [Scottish Child Payment](https://fiscalcommission.scot/explainers/social-security/scottish-child-payment/)
- [Future social security](https://fiscalcommission.scot/explainers/social-security/future-social-security/)
- [Employability Services](https://fiscalcommission.scot/explainers/social-security/employability-services/)
- [Discretionary Housing Payments](https://fiscalcommission.scot/explainers/social-security/discretionary-housing-payments/)
- [Disability Assistance](https://fiscalcommission.scot/explainers/social-security/disability-assistance/)
- [Best Start Grant](https://fiscalcommission.scot/explainers/social-security/best-start-grant/)
- [Best Start Foods](https://fiscalcommission.scot/explainers/social-security/best-start-food/)
- [Value Added Tax](https://fiscalcommission.scot/explainers/tax/value-added-tax/)
- [Scottish Landfill Tax](https://fiscalcommission.scot/explainers/tax/scottish-landfill-tax/)
- [Non-Domestic Rates](https://fiscalcommission.scot/explainers/tax/non-domestic-rates/)
- [Land and Buildings Transaction Tax](https://fiscalcommission.scot/explainers/tax/land-and-buildings-transaction-tax/)
- [Scottish Income Tax](https://fiscalcommission.scot/explainers/tax/income-tax/)
- [Scottish Aggregates Tax](https://fiscalcommission.scot/explainers/tax/aggregates-levy/)
- [Machinery of Government transfers and BCTs](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/machinery-of-government-transfers-and-bcts/)
- [Crown Estate revenues](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/scotwind/)
- [Why does the Scottish Budget change over time?](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/why-does-the-scottish-budget-change-over-time/)
- [Scotland Reserve](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/scotland-reserve/)
- [Fiscal sustainability](https://fiscalcommission.scot/explainers/fiscal-sustainability/fiscal-sustainability/)
- [Annual Budget Gap](https://fiscalcommission.scot/explainers/fiscal-sustainability/annual-budget-gap/)
- [Fiscal Sustainability](https://fiscalcommission.scot/explainers/fiscal-sustainability/)
- [Governance Documents](https://fiscalcommission.scot/about-us/governance-documents/)
- [Correspondence](https://fiscalcommission.scot/about-us/correspondence/)
- [Introduction](https://fiscalcommission.scot/about-us/introduction/)
- [Contact](https://fiscalcommission.scot/about-us/contact/)
- [What we do](https://fiscalcommission.scot/about-us/what-we-do/)
- [Social Security](https://fiscalcommission.scot/explainers/social-security/)
- [Supply Estimates](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/supply-estimates/)
- [Reconciliations](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/income-tax-reconciliations/)
- [Borrowing](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/borrowing/)
- [Block Grant Adjustments](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/block-grant-adjustments/)
- [Block Grant](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/block-grant/)
- [Parts of the Scottish Budget](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/parts-of-the-scottish-budget/)
- [Funding for the Scottish Budget](https://fiscalcommission.scot/explainers/funding-for-the-scottish-budget/)
- [Air Passenger Duty](https://fiscalcommission.scot/explainers/tax/air-passenger-duty/)
- [Introduction](https://fiscalcommission.scot/explainers/introduction/)
- [Tax](https://fiscalcommission.scot/explainers/tax/)
- [Economy](https://fiscalcommission.scot/explainers/economy/)
- [Funeral Support Payment](https://fiscalcommission.scot/explainers/social-security/funeral-support-payment/)
- [Fiscal sustainability spending projections](https://fiscalcommission.scot/explainers/fiscal-sustainability/fiscal-sustainability-spending-projections/)
- [](https://fiscalcommission.scot/about-us/13953-2/)
- [About Us](https://fiscalcommission.scot/about-us/)
- [Privacy Policy](https://fiscalcommission.scot/privacy-policy/)
- [Corporate](https://fiscalcommission.scot/corporate/)
- [Videos](https://fiscalcommission.scot/explainers/videos/)
- [Subscribe for our updates](https://fiscalcommission.scot/subscribe-for-our-updates/)
- [Complaints](https://fiscalcommission.scot/complaints/)
- [Cookie Policy](https://fiscalcommission.scot/cookie-policy/)
- [How we work with others](https://fiscalcommission.scot/about-us/partners/)
- [Website Archive](https://fiscalcommission.scot/about-us/website-archive/)
- [Introduction](https://fiscalcommission.scot/introduction/)
- [Was this Page Helpful?](https://fiscalcommission.scot/was-this-page-helpful/)
- [Forecasts](https://fiscalcommission.scot/forecasts/)
- [Cookies](https://fiscalcommission.scot/cookies/)
- [Glossary](https://fiscalcommission.scot/explainers/glossary/)
- [Abbreviations](https://fiscalcommission.scot/explainers/abbreviations/)

## Publications

- [Register of Commissioner and Appointed Member Interests](https://fiscalcommission.scot/publications/register-of-commissioners-and-appointed-member-interests/)
- [Transparency Data - Government Procurement Card Spend £500 and over](https://fiscalcommission.scot/publications/transparency-data-government-procurement-card-spend-over-500/)
- [Fiscal Sustainability Perspectives: what Scotland’s finances mean for the next parliament - February 2026](https://fiscalcommission.scot/publications/fiscal-sustainability-perspectives-what-scotlands-finances-mean-for-the-next-parliament-february-2026/)
- [Correspondence 2026](https://fiscalcommission.scot/publications/correspondence-2026/)
- [Governance Board Minutes](https://fiscalcommission.scot/publications/governance-board-minutes/)
- [Audit and Risk Committee Minutes](https://fiscalcommission.scot/publications/audit-and-risk-committee-minutes/)
- [Business Plan](https://fiscalcommission.scot/publications/business-plan/)
- [Public Services Reform Act Report](https://fiscalcommission.scot/publications/public-services-reform-act-report/)
- [Scheme of Internal Delegation](https://fiscalcommission.scot/publications/scheme-of-internal-delegation/)
- [Biodiversity Reports](https://fiscalcommission.scot/publications/biodiversity-report-2017-20/)
- [Supplementary Costing - Non-Domestic Rates Measures - February 2026](https://fiscalcommission.scot/publications/supplementary-costing-non-domestic-rates-measures-february-2026/)
- [Funding for the Scottish Budget](https://fiscalcommission.scot/publications/funding-for-the-scottish-budget-may-2021/)
- [Scotland's Economic and Fiscal Forecasts - January 2026](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-january-2026/)
- [Whistleblowing Policy](https://fiscalcommission.scot/publications/whistleblowing-policy/)
- [Audit and Risk Committee Terms of Reference](https://fiscalcommission.scot/publications/audit-and-risk-committee-terms-of-reference/)
- [Meeting our Equality and Diversity Requirements November 2025](https://fiscalcommission.scot/publications/meeting-our-equality-and-diversity-requirements-november-2025/)
- [Scotland's Economic and Fiscal Forecasts - May 2025](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-may-2025/)
- [Scotland's Economic and Fiscal Forecasts - December 2024](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2024/)
- [Fiscal Sustainability Report – April 2025 – Update](https://fiscalcommission.scot/publications/fiscal-sustainability-report-april-2025/)
- [Correspondence 2025](https://fiscalcommission.scot/publications/correspondence-2025/)
- [Travel Policy](https://fiscalcommission.scot/publications/travel-policy/)
- [Scottish median incomes fact sheet: Scottish Fiscal Commission estimates update - November 2025](https://fiscalcommission.scot/publications/scottish-median-incomes-fact-sheet-scottish-fiscal-commission-estimates-update-november-2025/)
- [Corporate Plan](https://fiscalcommission.scot/publications/corporate-plan/)
- [Statement of Voluntary Application of the Code of Practice for Statistics and Error Policy](https://fiscalcommission.scot/publications/voluntary-application-of-the-code-of-practice-for-statistics/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ending 31 March 2025](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ending-31-march-2025/)
- [Fiscal Sustainability Perspectives: Climate Change Mitigation - September 2025](https://fiscalcommission.scot/publications/fiscal-sustainability-perspectives-climate-change-mitigation-september-2025/)
- [Fiscal Update - August 2025](https://fiscalcommission.scot/publications/fiscal-update-august-2025/)
- [Forecast Evaluation Report – August 2025](https://fiscalcommission.scot/publications/forecast-evaluation-report-august-2025/)
- [Memorandum of Understanding with the Department for Work and Pensions](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-the-department-for-work-and-pensions/)
- [Gender Representation on Public Boards (Scotland) Act 2018](https://fiscalcommission.scot/publications/gender-representation-on-public-boards-scotland-act-2018-report-for-2019-21/)
- [Fairness at Work](https://fiscalcommission.scot/publications/fairness-at-work/)
- [Counter Fraud Policy and Response Plan](https://fiscalcommission.scot/publications/counter-fraud-policy/)
- [Scotland’s Economic and Fiscal Forecasts Update – June 2025](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-update-june-2025/)
- [Correspondence 2020](https://fiscalcommission.scot/publications/correspondence-2020/)
- [Correspondence 2021](https://fiscalcommission.scot/publications/correspondence-2021/)
- [Fiscal Sustainability Perspectives: Climate Change ](https://fiscalcommission.scot/publications/fiscal-sustainability-perspectives-climate-change/)
- [Memorandum of Understanding with Revenue Scotland](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-revenue-scotland/)
- [Memorandum of Understanding with HM Revenue and Customs](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-hm-revenue-and-customs/)
- [Memorandum of Understanding with Audit Scotland](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-audit-scotland/)
- [OECD Reviews of the Scottish Fiscal Commission](https://fiscalcommission.scot/publications/oecd-reviews-of-the-scottish-fiscal-commission/)
- [FoI, EIR, Data Protection, Publication Scheme and Privacy Notice](https://fiscalcommission.scot/publications/scottish-fiscal-commission-privacy-notice/)
- [Standing Orders](https://fiscalcommission.scot/publications/standing-orders-2017/)
- [Fiscal Sustainability Report - March 2023](https://fiscalcommission.scot/publications/fiscal-sustainability-report-march-2023/)
- [Mitigating the two-child limit and the Scottish Budget](https://fiscalcommission.scot/publications/mitigating-the-two-child-limit-and-the-scottish-budget/)
- [Correspondence 2024](https://fiscalcommission.scot/publications/correspondence-2024/)
- [Supplementary Costing - Scottish Adult Disability Living Allowance - November 2024](https://fiscalcommission.scot/publications/supplementary-costing-scottish-adult-disability-living-allowance-november-2024/)
- [Supplementary Costing - Pension Age Winter Heating Payment - September 2024](https://fiscalcommission.scot/publications/supplementary-costing-pension-age-winter-heating-payment-september-2024/)
- [Memorandum of Understanding with Scottish Government Directorate of Internal Audit and Assurance to 31 March 2023](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-scottish-government-directorate-of-internal-audit-and-assurance/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ending 31 March 2024](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ending-31-march-2024/)
- [Supplementary Costing – Carer Support Payment – September 2023](https://fiscalcommission.scot/publications/supplementary-costing-carer-support-payment-september-2023/)
- [Fiscal Update - August 2024](https://fiscalcommission.scot/publications/fiscal-update-august-2024/)
- [Statement of Data Needs – August 2024](https://fiscalcommission.scot/publications/statement-of-data-needs-august-2024/)
- [Forecast Evaluation Report – August 2024](https://fiscalcommission.scot/publications/forecast-evaluation-report-august-2024/)
- [Medium Term Approach to the SFC’s Budget Planning](https://fiscalcommission.scot/publications/medium-term-approach-to-the-sfcs-budget-planning/)
- [Complaints Policy](https://fiscalcommission.scot/publications/complaints-policy/)
- [Scotland's Economic and Fiscal Forecasts - December 2023](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2023/)
- [Scotland's Economic and Fiscal Forecasts - December 2022](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2022/)
- [Correspondence 2023](https://fiscalcommission.scot/publications/correspondence-2023/)
- [How we set policy baselines](https://fiscalcommission.scot/publications/how-we-set-policy-baselines/)
- [Accessibility statement for Scottish Fiscal Commission](https://fiscalcommission.scot/publications/website-accessibility-statement/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ended 31 March 2023](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ended-31-march-2023/)
- [Spending trends in the 2024-25 Scottish Budget](https://fiscalcommission.scot/publications/spending-trends-in-the-2024-25-scottish-budget/)
- [Subscribe for our updates](https://fiscalcommission.scot/publications/subscribe-for-our-updates/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ended 31 March 2022](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ended-31-march-2022/)
- [Protocol for Engagement with the Scottish Government](https://fiscalcommission.scot/publications/protocol/)
- [Productivity and Fiscal Sustainability - August 2023](https://fiscalcommission.scot/publications/productivity-and-fiscal-sustainability-august-2023/)
- [Forecast Evaluation Report - August 2023](https://fiscalcommission.scot/publications/forecast-evaluation-report-august-2023/)
- [Records Management Plan](https://fiscalcommission.scot/publications/records-management-plan/)
- [Consultation on our approach to policy baselines](https://fiscalcommission.scot/publications/consultation-on-our-approach-to-policy-baselines/)
- [Scotland's Economic and Fiscal Forecasts - May 2023](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-may-2023/)
- [Trends in Scotland's population and effects on the economy and income tax](https://fiscalcommission.scot/publications/trends-in-scotlands-population-and-effects-on-the-economy-and-income-tax/)
- [Approach to Fiscal Sustainability Consultation Paper](https://fiscalcommission.scot/publications/approach-to-fiscal-sustainability-consultation-paper/)
- [Information Security Policy Statement](https://fiscalcommission.scot/publications/information-security-policy-statement/)
- [Code of Conduct](https://fiscalcommission.scot/publications/code-of-conduct/)
- [Correspondence 2022](https://fiscalcommission.scot/publications/correspondence-2022/)
- [Forecast Evaluation Update – December 2022](https://fiscalcommission.scot/publications/forecast-evaluation-update-december-2022/)
- [Forecast Evaluation Report - August 2022](https://fiscalcommission.scot/publications/forecast-evaluation-report-august-2022/)
- [Forecast Evaluation Report - September 2018](https://fiscalcommission.scot/publications/forecast-evaluation-report-september-2018/)
- [Statement of Data Needs - August 2022](https://fiscalcommission.scot/publications/statement-of-data-needs-august-2022/)
- [Statement of Data Needs - September 2019](https://fiscalcommission.scot/publications/statement-of-data-needs-september-2019/)
- [Statement of Data Needs - September 2018](https://fiscalcommission.scot/publications/statement-of-data-needs-september-2018/)
- [Forecast Evaluation Report - September 2020](https://fiscalcommission.scot/publications/forecast-evaluation-report-september-2020/)
- [Forecast Evaluation Report – July 2021](https://fiscalcommission.scot/publications/forecast-evaluation-report-july-2021/)
- [Supplementary Forecast Evaluation Report - August 2021](https://fiscalcommission.scot/publications/supplementary-forecast-evaluation-report-august-2021/)
- [Forecast Evaluation Report - September 2017](https://fiscalcommission.scot/publications/forecast-evaluation-report-september-2017/)
- [Forecast Evaluation Report - September 2019](https://fiscalcommission.scot/publications/forecast-evaluation-report-september-2019/)
- [Scotland's Economic and Fiscal Forecasts - May 2022](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-may-2022/)
- [Supplementary Costing – Scottish Child Payment – September 2022](https://fiscalcommission.scot/publications/supplementary-costing-scottish-child-payment-september-2022/)
- [Report on Draft Budget 2016-17](https://fiscalcommission.scot/publications/report-on-draft-budget-2016-17/)
- [Report on Draft Budget 2015-16](https://fiscalcommission.scot/publications/report-on-draft-budget-2015-16/)
- [Report on Draft Budget 2017-18](https://fiscalcommission.scot/publications/report-on-draft-budget-2017-18/)
- [Fiscal Update - May 2022](https://fiscalcommission.scot/publications/fiscal-update-may-2022/)
- [Memorandum of Understanding with HM Treasury](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-hm-treasury/)
- [Scotland's Economic and Fiscal Forecasts - December 2021](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2021/)
- [Fiscal Update - December 2021](https://fiscalcommission.scot/publications/fiscal-update-december-2021/)
- [Scotland's Economic and Fiscal Forecasts - December 2017](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2017/)
- [Scotland's Economic and Fiscal Forecasts - May 2018](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-may-2018/)
- [Scotland's Economic and Fiscal Forecasts - December 2018](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-december-2018/)
- [Scotland’s Economic and Fiscal Forecasts - May 2019](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-may-2019/)
- [Scotland's Economic and Fiscal Forecasts - February 2020](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-february-2020/)
- [Scotland's Economic and Fiscal Forecasts - January 2021](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-january-2021/)
- [Scotland's Economic and Fiscal Forecasts - August 2021](https://fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-august-2021/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ended 31 March 2021](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ended-31-march-2021/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ended 31 March 2020](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ended-31-march-2020/)
- [Fiscal Update - August 2021](https://fiscalcommission.scot/publications/fiscal-update-august-2021/)
- [Supplementary Costings - Non-Domestic Rates Measures and Self-Isolation Support Grant - March 2021](https://fiscalcommission.scot/publications/supplementary-costings-ndr-measures-self-isolation-support-grant-march-2021/)
- [Records Management Policy](https://fiscalcommission.scot/publications/records-management-policy/)
- [Supplementary Costing - Carer's Allowance Supplement (Scotland) Bill - June 2021](https://fiscalcommission.scot/publications/supplementary-costing-carers-allowance-supplement-june-2021/)
- [Fiscal Update - September 2020](https://fiscalcommission.scot/publications/supplementary-publication-fiscal-update-september-2020/)
- [Fiscal Update - April 2020](https://fiscalcommission.scot/publications/supplementary-publication-fiscal-update-april-2020/)
- [Land and Buildings Transaction Tax Group Relief](https://fiscalcommission.scot/publications/land-and-buildings-transaction-tax-group-relief-may-2019/)
- [Social Security - Best Start Grant (Pregnancy and Baby Grant)](https://fiscalcommission.scot/publications/social-security-best-start-grant-pregnancy-and-baby-grant-september-2018/)
- [Supplementary Costings - Non Domestic Rates (Scotland) Bill](https://fiscalcommission.scot/publications/non-domestic-rates-supplementary-costings/)
- [Supplementary Costings - Non-Domestic Rates Measures March 2020](https://fiscalcommission.scot/publications/supplementary-costings-non-domestic-rates-measures-march-2020/)
- [Supplementary Costings – Coronavirus (Scotland)(No. 2) Bill – May 2020](https://fiscalcommission.scot/publications/supplementary-costing-may-2020/)
- [Supplementary Costing - Increased starting threshold for residential LBTT - July 2020](https://fiscalcommission.scot/publications/lbtt-supplementary-costing-july-2020/)
- [Supplementary Costing - Child Winter Heating Assistance - August 2020](https://fiscalcommission.scot/publications/supplementary-costing-child-winter-heating-assistance/)
- [Supplementary Costing - Scottish Child Payment](https://fiscalcommission.scot/publications/supplementary-costing-scottish-child-payment/)
- [Fiscal Update - January 2021](https://fiscalcommission.scot/publications/supplementary-publication-fiscal-update-january-2021/)
- [Fiscal Update - March 2021](https://fiscalcommission.scot/publications/fiscal-update-march-2021/)
- [How we forecast social security: disability and carer's payments](https://fiscalcommission.scot/publications/how-we-forecast-social-security-disability-and-carers-payments-may-2021/)
- [How we forecast income tax](https://fiscalcommission.scot/publications/how-we-forecast-income-tax-may-2021/)
- [How we forecast devolved taxes](https://fiscalcommission.scot/publications/how-we-forecast-devolved-taxes-may-2021/)
- [How we forecast the Scottish Economy](https://fiscalcommission.scot/publications/how-we-forecast-the-scottish-economy-may-2021/)
- [The distribution of income and growth in income tax revenue - October 2020](https://fiscalcommission.scot/publications/income-tax-revenue-and-distribution/)
- [Statement of Data Needs - September 2020](https://fiscalcommission.scot/publications/statement-of-data-needs-september-2020/)
- [Memorandum of Understanding with the Office for Budget Responsibility](https://fiscalcommission.scot/publications/memorandum-of-understanding-with-the-office-for-budget-responsibility/)
- [Correspondence 2019](https://fiscalcommission.scot/publications/correspondence-2019/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ended 31 March 2019](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ended-31-march-2019/)
- [Framework Document](https://fiscalcommission.scot/publications/framework-document/)
- [Current Approach to Forecasting](https://fiscalcommission.scot/publications/current-approach-to-forecasting-september-2017/)
- [How we forecast behavioural responses to income tax policy](https://fiscalcommission.scot/publications/how-we-forecast-behavioural-responses-to-income-tax-policy-march-2018/)
- [Forecasting the long-run potential of the Scottish economy](https://fiscalcommission.scot/publications/forecasting-the-long-run-potential-of-the-scottish-economy-march-2018/)
- [Approach to Forecasting Value Added Tax](https://fiscalcommission.scot/publications/current-approach-to-vat/)
- [Approach to Forecasting Social Security](https://fiscalcommission.scot/publications/approach-to-forecasting-social-security-september-2018/)
- [Approach to Policy Costings](https://fiscalcommission.scot/publications/approach-to-policy-costings/)
- [Correspondence 2018](https://fiscalcommission.scot/publications/correspondence-2018/)
- [Correspondence 2017](https://fiscalcommission.scot/publications/correspondence-to-the-sfc-2017/)
- [Correspondence 2015](https://fiscalcommission.scot/publications/correspondence-2015/)
- [Correspondence 2016](https://fiscalcommission.scot/publications/correspondence-2016/)
- [Scottish Fiscal Commission Annual Report and Accounts for the year ended 31 March 2018](https://fiscalcommission.scot/publications/scottish-fiscal-commission-annual-report-and-accounts-for-the-year-ended-31-march-2018/)
- [2015-16 Outturn Report](https://fiscalcommission.scot/publications/2015-16-outturn-report/)
- [Additional Dwelling Supplement preliminary outturn report](https://fiscalcommission.scot/publications/additional-dwelling-supplement-preliminary-outturn-report/)

## Glossary

- [Net present value](https://fiscalcommission.scot/glossary/net-present-value-2/)
- [In-year forecast](https://fiscalcommission.scot/glossary/in-year-forecast/)
- [Behavioural effects](https://fiscalcommission.scot/glossary/behavioural-effects/)
- [Uprating](https://fiscalcommission.scot/glossary/uprating/)
- [Tax Motivated Incorporations](https://fiscalcommission.scot/glossary/tax-motivated-incorporations/)
- [Take-up rate](https://fiscalcommission.scot/glossary/take-up-rate/)
- [Supplementary costing](https://fiscalcommission.scot/glossary/supplementary-costing/)
- [Residential property](https://fiscalcommission.scot/glossary/residential-property/)
- [Reconciliation](https://fiscalcommission.scot/glossary/reconciliation/)
- [Real value](https://fiscalcommission.scot/glossary/real-value/)
- [Pre-measures forecast](https://fiscalcommission.scot/glossary/pre-measures-forecast/)
- [Policy measures](https://fiscalcommission.scot/glossary/policy-measures/)
- [Materiality threshold](https://fiscalcommission.scot/glossary/materiality-threshold/)
- [Labour force participation rate](https://fiscalcommission.scot/glossary/labour-force-participation/)
- [Fiscal framework](https://fiscalcommission.scot/glossary/fiscal-framework/)
- [Fiscal event](https://fiscalcommission.scot/glossary/fiscal-event/)
- [Devolved social security](https://fiscalcommission.scot/glossary/devolved-social-security/)
- [GDP Deflator](https://fiscalcommission.scot/glossary/gdp-deflator/)
- [Consumer Price Index](https://fiscalcommission.scot/glossary/consumer-price-index/)
- [Consequentials](https://fiscalcommission.scot/glossary/consequentials/)
- [Caseload](https://fiscalcommission.scot/glossary/caseload/)
- [Block Grant Adjustment](https://fiscalcommission.scot/glossary/block-grant-adjustment/)
- [Block Grant funding](https://fiscalcommission.scot/glossary/barnett-determined-block-grant/)
- [Baseline](https://fiscalcommission.scot/glossary/baseline/)
- [Barnett funding](https://fiscalcommission.scot/glossary/barnett-funding/)
- [Tax bracket or band](https://fiscalcommission.scot/glossary/tax-bracket/)
- [Standard rated share](https://fiscalcommission.scot/glossary/standard-rated-share-srs/)
- [Standard rate equivalent (SRE) expenditure](https://fiscalcommission.scot/glossary/standard-rated-equivalent-sre-expenditure/)
- [Risk](https://fiscalcommission.scot/glossary/risk/)
- [Outturn data](https://fiscalcommission.scot/glossary/outturn-data/)
- [In-year Block Grant Adjustment](https://fiscalcommission.scot/glossary/in-year-bga/)
- [Government services liable for VAT](https://fiscalcommission.scot/glossary/government-services-liable-for-vat/)
- [Deflator](https://fiscalcommission.scot/glossary/deflator-2/)
- [Underspends](https://fiscalcommission.scot/glossary/underspends/)
- [Eligibility](https://fiscalcommission.scot/glossary/eligibility/)
- [Slice system](https://fiscalcommission.scot/glossary/slice-system/)
- [Short term](https://fiscalcommission.scot/glossary/short-term/)
- [Secondary legislation](https://fiscalcommission.scot/glossary/secondary-legislation-2/)
- [Resource spending](https://fiscalcommission.scot/glossary/resource-spending/)
- [Potential Output](https://fiscalcommission.scot/glossary/potential-output/)
- [Post-measures forecast](https://fiscalcommission.scot/glossary/post-measures-forecast/)
- [Nominal value](https://fiscalcommission.scot/glossary/nominal-value/)
- [Marginal tax rate](https://fiscalcommission.scot/glossary/marginal-tax-rate/)
- [Devolved taxes](https://fiscalcommission.scot/glossary/devolved-taxes/)
- [Disposable income](https://fiscalcommission.scot/glossary/disposable-income/)
- [Exempt businesses](https://fiscalcommission.scot/glossary/exempt-businesses/)
- [Calendar year basis](https://fiscalcommission.scot/glossary/calendar-year-basis-2/)
- [Capital spending](https://fiscalcommission.scot/glossary/capital-spending/)
- [Cash basis](https://fiscalcommission.scot/glossary/cash-basis/)
- [Cost base](https://fiscalcommission.scot/glossary/cost-base/)
- [Distribution](https://fiscalcommission.scot/glossary/distribution/)
- [Drawdowns](https://fiscalcommission.scot/glossary/drawdowns/)
- [Economic inactivity](https://fiscalcommission.scot/glossary/economic-inactivity/)
- [Effective Tax Rate](https://fiscalcommission.scot/glossary/effective-tax-rate/)
- [Employment](https://fiscalcommission.scot/glossary/employment/)
- [Exempt goods or services](https://fiscalcommission.scot/glossary/exempt-goods-or-services/)
- [Fiscal forecasts](https://fiscalcommission.scot/glossary/fiscal-forecasts/)
- [Financial year basis](https://fiscalcommission.scot/glossary/financial-year-basis/)
- [Forecast error](https://fiscalcommission.scot/glossary/forecast-error/)
- [Forecast horizon](https://fiscalcommission.scot/glossary/forecast-horizon/)
- [Forecast sensitivity analysis](https://fiscalcommission.scot/glossary/forecast-sensitivity-analysis/)
- [Forestalling](https://fiscalcommission.scot/glossary/forestalling/)
- [Macroeconomic forecast](https://fiscalcommission.scot/glossary/macroeconomic-forecast-2/)
- [Net Block Grant](https://fiscalcommission.scot/glossary/net-block-grant/)
- [Non-domestic property](https://fiscalcommission.scot/glossary/non-domestic-property/)
- [Non-profit institutions serving households](https://fiscalcommission.scot/glossary/non-profit-institutions-serving-households/)
- [Non-residential (commercial) Property](https://fiscalcommission.scot/glossary/non-residential-commercial-property/)
- [Non-savings non-dividend income tax receipts](https://fiscalcommission.scot/glossary/non-savings-non-dividend-income-tax-receipts/)
- [Onshore GDP](https://fiscalcommission.scot/glossary/onshore-gdp-2/)
- [Output gap](https://fiscalcommission.scot/glossary/output-gap/)
- [Per capita variable](https://fiscalcommission.scot/glossary/per-capita-variable-2/)
- [Personal Allowance](https://fiscalcommission.scot/glossary/personal-allowance/)
- [Policy costing](https://fiscalcommission.scot/glossary/policy-costing/)
- [Policy change](https://fiscalcommission.scot/glossary/policy-change/)
- [Policy recostings](https://fiscalcommission.scot/glossary/policy-recostings/)
- [Poundage](https://fiscalcommission.scot/glossary/poundage/)
- [Productivity](https://fiscalcommission.scot/glossary/productivity/)
- [Progressive tax](https://fiscalcommission.scot/glossary/progressive-tax/)
- [Projection](https://fiscalcommission.scot/glossary/projection/)
- [Rateable value](https://fiscalcommission.scot/glossary/rateable-value/)
- [Reduced rated goods or services](https://fiscalcommission.scot/glossary/reduced-rated-goods-or-services/)
- [State aid](https://fiscalcommission.scot/glossary/state-aid/)
- [Indicative reconciliation](https://fiscalcommission.scot/glossary/indicative-reconciliation/)
- [Assessor](https://fiscalcommission.scot/glossary/assessor/)
- [Gross Domestic Product](https://fiscalcommission.scot/glossary/gross-domestic-product/)
- [In-year reconciliation](https://fiscalcommission.scot/glossary/in-year-reconciliation/)
- [Equilibrium](https://fiscalcommission.scot/glossary/equilibrium/)
- [Growth](https://fiscalcommission.scot/glossary/growth/)
- [Labour force](https://fiscalcommission.scot/glossary/labour-force-2/)
- [Long term](https://fiscalcommission.scot/glossary/long-term/)
- [Assigned Taxes](https://fiscalcommission.scot/glossary/assigned-taxes/)
- [Fiscal drag](https://fiscalcommission.scot/glossary/fiscal-drag/)
- [Forecast](https://fiscalcommission.scot/glossary/forecast/)
- [Zero rated goods or services](https://fiscalcommission.scot/glossary/zero-rated-goods-or-services-2/)
- [VAT total theoretical liability](https://fiscalcommission.scot/glossary/vat-gap/)
- [VAT base](https://fiscalcommission.scot/glossary/vat-base/)
- [Variable](https://fiscalcommission.scot/glossary/variable/)
- [Value Added](https://fiscalcommission.scot/glossary/value-added/)
- [Valuation roll](https://fiscalcommission.scot/glossary/valuation-roll-2/)
- [Unemployment](https://fiscalcommission.scot/glossary/unemployment/)
- [Tone date](https://fiscalcommission.scot/glossary/tone-date/)
- [Taxable income elasticity](https://fiscalcommission.scot/glossary/taxable-income-elasticity/)
- [Tax rate](https://fiscalcommission.scot/glossary/tax-rate/)
- [Static costing](https://fiscalcommission.scot/glossary/static-costing/)
- [Standard rated goods or services](https://fiscalcommission.scot/glossary/standard-rated-goods-or-services/)
- [Slab system](https://fiscalcommission.scot/glossary/slab-system/)
- [Running roll appeals](https://fiscalcommission.scot/glossary/running-roll-appeals/)
- [Revaluation](https://fiscalcommission.scot/glossary/revaluation/)
- [Inflation](https://fiscalcommission.scot/glossary/inflation/)
- [Buoyancy](https://fiscalcommission.scot/glossary/buoyancy/)
- [Wage stickiness](https://fiscalcommission.scot/glossary/wage-stickiness/)
- [Uncertainty](https://fiscalcommission.scot/glossary/uncertainty/)
- [Ratepayer](https://fiscalcommission.scot/glossary/ratepayer/)
- [Economic determinants](https://fiscalcommission.scot/glossary/economic-determinants/)
- [Accrual basis](https://fiscalcommission.scot/glossary/accural-basis/)
- [Accounting basis](https://fiscalcommission.scot/glossary/accounting-basis/)

## Abbreviations

- [WTO](https://fiscalcommission.scot/abbreviation/wto/)
- [WHP](https://fiscalcommission.scot/abbreviation/whp/)
- [US](https://fiscalcommission.scot/abbreviation/us/)
- [SEFF](https://fiscalcommission.scot/abbreviation/seff/)
- [SCAPE](https://fiscalcommission.scot/abbreviation/scape/)
- [SBR](https://fiscalcommission.scot/abbreviation/sbr/)
- [SADLA](https://fiscalcommission.scot/abbreviation/sadla/)
- [SA](https://fiscalcommission.scot/abbreviation/sa/)
- [PSNFL](https://fiscalcommission.scot/abbreviation/psnfl/)
- [POCA](https://fiscalcommission.scot/abbreviation/poca/)
- [PAWHP](https://fiscalcommission.scot/abbreviation/pawhp/)
- [NLF](https://fiscalcommission.scot/abbreviation/nlf/)
- [ITNP](https://fiscalcommission.scot/abbreviation/itnp/)
- [IRARHR](https://fiscalcommission.scot/abbreviation/irarhr/)
- [IPR](https://fiscalcommission.scot/abbreviation/ipr/)
- [INTOG](https://fiscalcommission.scot/abbreviation/intog/)
- [IFRS16](https://fiscalcommission.scot/abbreviation/ifrs16/)
- [HPR](https://fiscalcommission.scot/abbreviation/hpr/)
- [HMT](https://fiscalcommission.scot/abbreviation/hmt/)
- [HMRC](https://fiscalcommission.scot/abbreviation/hmrc/)
- [FTE](https://fiscalcommission.scot/abbreviation/fte/)
- [FT](https://fiscalcommission.scot/abbreviation/ft/)
- [FFFPS](https://fiscalcommission.scot/abbreviation/fffps/)
- [EY](https://fiscalcommission.scot/abbreviation/ey/)
- [EfW](https://fiscalcommission.scot/abbreviation/efw/)
- [CSP](https://fiscalcommission.scot/abbreviation/csp/)
- [COFOG](https://fiscalcommission.scot/abbreviation/cofog/)
- [BPR](https://fiscalcommission.scot/abbreviation/bpr/)
- [BICS](https://fiscalcommission.scot/abbreviation/bics/)
- [BBC](https://fiscalcommission.scot/abbreviation/bbc/)
- [APS](https://fiscalcommission.scot/abbreviation/aps/)
- [ABR](https://fiscalcommission.scot/abbreviation/abr/)
- [SEPA](https://fiscalcommission.scot/abbreviation/sepa/)
- [YCG](https://fiscalcommission.scot/abbreviation/ycg/)
- [WRIT](https://fiscalcommission.scot/abbreviation/writ/)
- [WFP](https://fiscalcommission.scot/abbreviation/wfp/)
- [STA](https://fiscalcommission.scot/abbreviation/sta/)
- [SIT](https://fiscalcommission.scot/abbreviation/sit/)
- [SISG](https://fiscalcommission.scot/abbreviation/sisg/)
- [SEISS](https://fiscalcommission.scot/abbreviation/seiss/)
- [SDA](https://fiscalcommission.scot/abbreviation/sda/)
- [SCP](https://fiscalcommission.scot/abbreviation/scp/)
- [SBBS](https://fiscalcommission.scot/abbreviation/sbbs/)
- [RHLA](https://fiscalcommission.scot/abbreviation/rhla/)
- [PADP](https://fiscalcommission.scot/abbreviation/padp/)
- [NIESR](https://fiscalcommission.scot/abbreviation/niesr/)
- [MTFS](https://fiscalcommission.scot/abbreviation/mtfs/)
- [IR35](https://fiscalcommission.scot/abbreviation/ir35/)
- [IFI](https://fiscalcommission.scot/abbreviation/ifi/)
- [IIDS](https://fiscalcommission.scot/abbreviation/iids/)
- [FSS](https://fiscalcommission.scot/abbreviation/fss-2/)
- [FSP](https://fiscalcommission.scot/abbreviation/fsp/)
- [FAI](https://fiscalcommission.scot/abbreviation/fai/)
- [CWP](https://fiscalcommission.scot/abbreviation/cwp/)
- [CWHA](https://fiscalcommission.scot/abbreviation/cwha/)
- [CJRS](https://fiscalcommission.scot/abbreviation/cjrs/)
- [CDP](https://fiscalcommission.scot/abbreviation/cdp/)
- [BGAs](https://fiscalcommission.scot/abbreviation/bgas/)
- [BGAc](https://fiscalcommission.scot/abbreviation/bgac/)
- [BoE](https://fiscalcommission.scot/abbreviation/boe/)
- [ADP](https://fiscalcommission.scot/abbreviation/adp/)
- [APD](https://fiscalcommission.scot/abbreviation/apd/)
- [WFS](https://fiscalcommission.scot/abbreviation/wfs/)
- [WAS](https://fiscalcommission.scot/abbreviation/was/)
- [WA](https://fiscalcommission.scot/abbreviation/wa/)
- [VTTL](https://fiscalcommission.scot/abbreviation/vttl/)
- [VR](https://fiscalcommission.scot/abbreviation/vr/)
- [VAT](https://fiscalcommission.scot/abbreviation/vat/)
- [UKF](https://fiscalcommission.scot/abbreviation/ukf/)
- [UKCS](https://fiscalcommission.scot/abbreviation/ukcs/)
- [UK](https://fiscalcommission.scot/abbreviation/uk/)
- [UEL](https://fiscalcommission.scot/abbreviation/uel/)
- [TIE](https://fiscalcommission.scot/abbreviation/tie/)
- [SWF](https://fiscalcommission.scot/abbreviation/swf/)
- [SSMG](https://fiscalcommission.scot/abbreviation/ssmg/)
- [SPI](https://fiscalcommission.scot/abbreviation/spi/)
- [SLCF](https://fiscalcommission.scot/abbreviation/slcf/)
- [SLfT](https://fiscalcommission.scot/abbreviation/slft/)
- [SG](https://fiscalcommission.scot/abbreviation/sg/)
- [SFC](https://fiscalcommission.scot/abbreviation/sfc/)
- [SDLT](https://fiscalcommission.scot/abbreviation/sdlt/)
- [SAA](https://fiscalcommission.scot/abbreviation/saa/)
- [RV](https://fiscalcommission.scot/abbreviation/rv/)
- [rUK](https://fiscalcommission.scot/abbreviation/ruk/)
- [RTI](https://fiscalcommission.scot/abbreviation/rti/)
- [RPI](https://fiscalcommission.scot/abbreviation/rpi/)
- [RHDI](https://fiscalcommission.scot/abbreviation/rhdi/)
- [QNAS](https://fiscalcommission.scot/abbreviation/qnas/)
- [PUT](https://fiscalcommission.scot/abbreviation/put/)
- [PT](https://fiscalcommission.scot/abbreviation/pt/)
- [PSM](https://fiscalcommission.scot/abbreviation/psm/)
- [PMI](https://fiscalcommission.scot/abbreviation/pmi/)
- [PIP](https://fiscalcommission.scot/abbreviation/pip/)
- [PFI](https://fiscalcommission.scot/abbreviation/pfi/)
- [PD](https://fiscalcommission.scot/abbreviation/pd/)
- [PAYE](https://fiscalcommission.scot/abbreviation/paye/)
- [ONS](https://fiscalcommission.scot/abbreviation/ons/)
- [OGA](https://fiscalcommission.scot/abbreviation/oga/)
- [OECD](https://fiscalcommission.scot/abbreviation/oecd/)
- [OBR](https://fiscalcommission.scot/abbreviation/obr/)
- [NSND](https://fiscalcommission.scot/abbreviation/nsnd/)
- [NRS](https://fiscalcommission.scot/abbreviation/nrs/)
- [NPIS](https://fiscalcommission.scot/abbreviation/npis/)
- [NPD](https://fiscalcommission.scot/abbreviation/npd/)
- [NICs](https://fiscalcommission.scot/abbreviation/nics/)
- [NHS](https://fiscalcommission.scot/abbreviation/nhs/)
- [NDRi](https://fiscalcommission.scot/abbreviation/ndri/)
- [NDR](https://fiscalcommission.scot/abbreviation/ndr/)
- [MoG](https://fiscalcommission.scot/abbreviation/mog/)
- [METR](https://fiscalcommission.scot/abbreviation/metr/)
- [MCC](https://fiscalcommission.scot/abbreviation/mcc/)
- [LFS](https://fiscalcommission.scot/abbreviation/lfs/)
- [LCF](https://fiscalcommission.scot/abbreviation/lcf/)
- [LBTT](https://fiscalcommission.scot/abbreviation/lbtt/)
- [JSA](https://fiscalcommission.scot/abbreviation/jsa/)
- [IPS](https://fiscalcommission.scot/abbreviation/ips/)
- [ICE](https://fiscalcommission.scot/abbreviation/ice/)
- [HSV](https://fiscalcommission.scot/abbreviation/hsv/)
- [GERS](https://fiscalcommission.scot/abbreviation/gers/)
- [GDP](https://fiscalcommission.scot/abbreviation/gdp/)
- [GCF](https://fiscalcommission.scot/abbreviation/gcf/)
- [GB](https://fiscalcommission.scot/abbreviation/gb/)
- [FTB](https://fiscalcommission.scot/abbreviation/fss/)
- [FRS](https://fiscalcommission.scot/abbreviation/frs/)
- [FER](https://fiscalcommission.scot/abbreviation/fer/)
- [FEA](https://fiscalcommission.scot/abbreviation/fea/)
- [EWC](https://fiscalcommission.scot/abbreviation/ewc/)
- [EU](https://fiscalcommission.scot/abbreviation/eu/)
- [ESA](https://fiscalcommission.scot/abbreviation/esa/)
- [DWP](https://fiscalcommission.scot/abbreviation/dwp/)
- [DLA](https://fiscalcommission.scot/abbreviation/dla/)
- [CPI](https://fiscalcommission.scot/abbreviation/cpi/)
- [CBI](https://fiscalcommission.scot/abbreviation/cbi/)
- [CoE](https://fiscalcommission.scot/abbreviation/coe/)
- [CAS](https://fiscalcommission.scot/abbreviation/cas/)
- [CAA](https://fiscalcommission.scot/abbreviation/caa/)
- [BSG](https://fiscalcommission.scot/abbreviation/bsg/)
- [BSF](https://fiscalcommission.scot/abbreviation/bsf/)
- [BMW](https://fiscalcommission.scot/abbreviation/bmw/)
- [ASHE](https://fiscalcommission.scot/abbreviation/ashe/)
- [AETR](https://fiscalcommission.scot/abbreviation/aetr/)
- [DHP](https://fiscalcommission.scot/abbreviation/dhp/)
- [CA](https://fiscalcommission.scot/abbreviation/ca/)
- [BGA](https://fiscalcommission.scot/abbreviation/bga/)
- [ADT](https://fiscalcommission.scot/abbreviation/adt/)
- [ADS](https://fiscalcommission.scot/abbreviation/ads/)
- [AA](https://fiscalcommission.scot/abbreviation/aa/)

## Staff

- [Justine Riccomini MSc FFTA AIPA Chartered MCIPD ChFCIPP](https://fiscalcommission.scot/staff/justine-riccomini-msc-ffta-aipa-chartered-mcipd-chfcipp/)
- [Dr Eleanor Ryan](https://fiscalcommission.scot/staff/dr-eleanor-ryan/)
- [Professor Graeme Roy](https://fiscalcommission.scot/staff/professor-graeme-roy/)
- [David Stone](https://fiscalcommission.scot/staff/david-stone/)
- [Claire Murdoch](https://fiscalcommission.scot/staff/claire-murdoch/)
- [Michael Davidson](https://fiscalcommission.scot/staff/michael-davidson/)
- [Susie Warden](https://fiscalcommission.scot/staff/susie-warden/)
- [Sarah Pumfrett](https://fiscalcommission.scot/staff/sarah-pumfrett/)
- [John Ireland](https://fiscalcommission.scot/staff/john-ireland/)
- [Catriona McConnell](https://fiscalcommission.scot/staff/catriona-mcconnell/)

## Categories

- [News](https://fiscalcommission.scot/category/news/)
- [Events](https://fiscalcommission.scot/category/events/)
- [Chair's articles](https://fiscalcommission.scot/category/chairs-articles/)
- [Insights](https://fiscalcommission.scot/category/insights/)

## Tags

- [public funding](https://fiscalcommission.scot/tag/public-funding/)
- [fiscal sustainability](https://fiscalcommission.scot/tag/fiscal-sustainability/)
- [budget](https://fiscalcommission.scot/tag/budget/)
- [climate change](https://fiscalcommission.scot/tag/climate-change/)
- [climate change mitigation](https://fiscalcommission.scot/tag/climate-change-mitigation/)
- [scottish budget](https://fiscalcommission.scot/tag/scottish-budget/)
- [spending](https://fiscalcommission.scot/tag/spending/)
- [taxation](https://fiscalcommission.scot/tag/taxation/)
- [Capital](https://fiscalcommission.scot/tag/capital/)
- [Infrastructure](https://fiscalcommission.scot/tag/infrastructure/)
- [Social Security](https://fiscalcommission.scot/tag/social-security/)
- [Economy](https://fiscalcommission.scot/tag/economy/)
- [forecasts](https://fiscalcommission.scot/tag/forecasts/)
- [income tax](https://fiscalcommission.scot/tag/income-tax/)

## Categories

- [Analytical](https://fiscalcommission.scot/publication-categories/analytical/)
- [Corporate Reports](https://fiscalcommission.scot/publication-categories/corporate-reports/)
- [Governance Documents](https://fiscalcommission.scot/publication-categories/governance/)
- [Archive](https://fiscalcommission.scot/publication-categories/archive/)
- [Forecast Evaluation Reports](https://fiscalcommission.scot/publication-categories/forecast-evaluation-reports/)
- [Statements of Data Needs](https://fiscalcommission.scot/publication-categories/statement-of-data-needs/)
- [Occasional Papers](https://fiscalcommission.scot/publication-categories/occasional-papers/)
- [Standing Orders](https://fiscalcommission.scot/publication-categories/standing-orders/)
- [Scheme of Internal Delegation](https://fiscalcommission.scot/publication-categories/scheme-of-internal-delegation/)
- [Framework Document](https://fiscalcommission.scot/publication-categories/framework-document/)
- [Code of Conduct](https://fiscalcommission.scot/publication-categories/code-of-conduct/)
- [Memoranda of Understanding](https://fiscalcommission.scot/publication-categories/memoranda-of-understanding/)
- [Statement of Voluntary Application of the Code of Practice for Official Statistics and Error Policy](https://fiscalcommission.scot/publication-categories/statement-of-voluntary-application-of-statistics-code-and-error-policy/)
- [Annual Reports](https://fiscalcommission.scot/publication-categories/annual-reports/)
- [Business Plans](https://fiscalcommission.scot/publication-categories/business-plan/)
- [Corporate Plans](https://fiscalcommission.scot/publication-categories/corporate-plan/)
- [Non-Statutory Budget Reports](https://fiscalcommission.scot/publication-categories/non-statutory-budget-reports/)
- [Non-Statutory Outturn Reports](https://fiscalcommission.scot/publication-categories/non-statutory-outturn-reports/)
- [Scotland's Economic and Fiscal Forecasts](https://fiscalcommission.scot/publication-categories/scotlands-economic-and-fiscal-forecasts/)
- [OECD Reviews](https://fiscalcommission.scot/publication-categories/oecd-reviews/)
- [Correspondence](https://fiscalcommission.scot/publication-categories/correspondence/)
- [Public Services Reform Act 2010](https://fiscalcommission.scot/publication-categories/public-services-reform-act/)
- [Travel Policy](https://fiscalcommission.scot/publication-categories/travel-policy/)
- [Biodiversity Report](https://fiscalcommission.scot/publication-categories/biodiversity-report/)
- [Governance Board Minutes](https://fiscalcommission.scot/publication-categories/governance-board-minutes-governance/)
- [Register of Interests](https://fiscalcommission.scot/publication-categories/register-of-interests-governance/)
- [Counter Fraud Policy and Response Plan](https://fiscalcommission.scot/publication-categories/counter-fraud-policy-and-response-plan/)
- [Complaints Policy](https://fiscalcommission.scot/publication-categories/complaints-policy/)
- [Whistleblowing Policy](https://fiscalcommission.scot/publication-categories/whistleblowing-policy/)
- [Audit and Risk Committee Terms of Reference](https://fiscalcommission.scot/publication-categories/audit-and-risk-committee-terms-of-reference/)
- [Information Security Policy](https://fiscalcommission.scot/publication-categories/information-security-policy/)
- [Audit and Risk Committee Minutes](https://fiscalcommission.scot/publication-categories/audit-and-risk-committee-minutes/)
- [Gender Representation on Public Boards (Scotland) Act 2018](https://fiscalcommission.scot/publication-categories/gender-representation-on-public-boards-scotland-act-2018/)
- [Fiscal Trends](https://fiscalcommission.scot/publication-categories/fiscal-trends/)
- [Supplementary Costings](https://fiscalcommission.scot/publication-categories/supplementary-costings/)
- [FoI EIR Data Protection, Publication Scheme and Privacy Notice](https://fiscalcommission.scot/publication-categories/foi-eir-data-protection-publication-scheme-and-privacy-notice/)
- [Records Management Policy](https://fiscalcommission.scot/publication-categories/records-management-policy/)
- [Transparency Data - Government Procurement Card Spend £500 and over](https://fiscalcommission.scot/publication-categories/transparency-data-government-procurement-card-spend-500-and-over/)
- [Fairness at Work](https://fiscalcommission.scot/publication-categories/fairness-at-work/)
- [Records Management Plan](https://fiscalcommission.scot/publication-categories/records-management-plan/)
- [Website Accessibility Statement](https://fiscalcommission.scot/publication-categories/website-accessibility-statement/)
- [Protocol for Engagement with Scottish Government](https://fiscalcommission.scot/publication-categories/protocol-for-engagement-with-scottish-government/)
- [Fiscal Sustainability](https://fiscalcommission.scot/publication-categories/fiscal-sustainability/)
- [Archive](https://fiscalcommission.scot/publication-categories/archives/)
- [Medium Term Approach to the SFC’s Budget Planning](https://fiscalcommission.scot/publication-categories/medium-term-approach-to-the-sfcs-budget-planning/)
- [Meeting our Equality and Diversity Requirements](https://fiscalcommission.scot/publication-categories/meeting-our-equality-and-diversity-requirements/)