Scottish Fiscal Commission

We produce Scotland’s official, independent economic and fiscal forecasts to accompany the Scottish Government’s Budget cycle.

The Scottish Fiscal Commission is a Non-Ministerial Office – this means we are part of the Scottish Administration but not part of the Scottish Government ensuring our operational independence.

We are directly accountable to the Scottish Parliament for the delivery of our functions which were set out in the Scottish Fiscal Commission Act 2016.

The Commission must produce two reports each financial year forecasting income from devolved taxes and expenditure on devolved social security benefits. Our forecasts inform the Scottish Budget and assist in the scrutiny of fiscal events. The Commission also provides an assessment of the reasonableness of the Government’s borrowing projections.