This report describes how funding for the Scottish Budget is determined. Each chapter explores a different component of funding and how our forecasts fit into the Scottish Budget.

This report sets out our approach to forecasting income tax. It explains our approach to forecasting income tax revenues and how we produce costings of Scottish Government policies including behavioural effects.

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.