Our report, published on 25 February 2026, summarises the pressures on the Scottish Budget that …

This is our second report on the long-term fiscal sustainability of the Scottish Government’s budget. We project spending and funding up to 2074-75. The balance between the projections allows us to make an assessment of the long-term fiscal sustainability of the Scottish Government’s annual budget gap. This assessment addresses factors arising from Scotland’s devolved administration operating within the fiscal framework agreed with the UK Government.

This report explores how climate change could affect the Scottish Government’s fiscal sustainability.

This paper explores how changes to productivity growth would affect the projections made in our …

Our first report on the long-term fiscal sustainability of the Scottish Government’s budget.