Fiscal Sustainability Perspectives: what Scotland’s finances mean for the next parliament – February 2026

Our report, published on 25 February 2026, summarises the pressures on the Scottish Budget that we have identified in our five-year forecasts and our longer term work on fiscal sustainability. We highlight some of the issues we think will present challenges for the Scottish Budget in the next parliament, which will begin following the May 2026 elections and last five years to April 2031.