This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public ...

Higher defence spending will be offset in the short term by lower spending on overseas aid ...

Rory is an Assistant Professor of Economics at the University of Western Ontario and a Research Associate at IFS. He was previously a PhD Scholar at the IFS. His fields of interest are Public ...

How have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?

Today, the Office for National Statistics published new figures on government revenues, spending and borrowing.

By 2040, the number of pupils in Scotland is projected to be 90,000 lower than in 2024. Policymakers face a major choice over ...

We borrowed and spent more than other countries to respond to the pandemic and the sharp rise in energy prices two years ...

The OBR forecast will underpin the Chancellor’s decisions at the next Spring Forecast. As the OBR comes up with its forecast, ...

After £1.5 billion of in-year top-ups in the current financial year, 2024–25, the plans set out for day-to-day health and social care spending in the Scottish Budget for the coming year, 2025–26, now ...

This chapter of our third annual Budget Report looks at the outlook for the Scottish Government’s finances and its public spending plans and trade-offs. The focus is the coming financial year, 2025–26 ...

Over the last few years, Scottish Government and councils have agreed pay rises for staff in schools, the NHS and other parts of the devolved public sector that are bigger than those awarded elsewhere ...