Fiscal Sustainability Report – March 2023
This is our first report on the long-term fiscal sustainability of the Scottish Government’s budget. We project spending and funding up to 2072-73. 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. You can provide feedback on your experience of reading the report here.
These documents were revised on 20 February 2025 to correct some minor errors in funding figures. A log of changes can be found under Supporting Documents.
Full Report, revised on 20 February 2025
Quick Visual Guide
Following the publication of our Fiscal Sustainability Report, we gave evidence at the Scottish Parliament’s Finance and Public Administration Committee on 28 March 2023.
Here is a recording of our evidence session.