This report sets out our approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how we produce our illustrative forecasts for Air Passenger Duty and Aggregates Levy.

This report sets out our approaches to forecasting disability and carer’s payments. We also set out the approaches we use in our policy costings for Child Disability Payment and Adult Disability Payment, the new Scottish forms of disability assistance.

In this paper we look at how the distribution of income, as well as other factors, have contributed to growth in income tax revenues, both in Scotland and the UK.

This occasional paper sets out how the Commission produces costings of the Scottish Government’s policies.

This paper sets out the Commission’s intended approach to forecasting devolved social security payments.

This paper sets out the Scottish Fiscal Commission’s current approach to forecasting VAT assigned to Scotland.