Fiscal Trends


This supplementary publication analyses the Scottish Government’s 2024-25 Budget spending plans. The publication uses the Classifications of Functions of Government (COFOG) to compare areas of public spending between years.


This Fiscal Update, published at the same time as our Scotland’s Economic and Fiscal Forecasts, sets out how the 2022-23 Scottish Budget has changed since it was set in December 2021.


On 9 March 2021 we published this Fiscal Update, which sets out how the 2021-22 UK Budget has affected the Scottish Budget for 2021-22.