The Commission's forecasting remit is specified by the Scottish Fiscal Commission (2016) Act. The fiscal forecasts are for Scottish Government receipts from fully and partially devolved taxes and devolved social security expenditure. The Commission is also required to forecast onshore Scottish GDP.
We currently produce five year forecasts of tax receipts for Scottish Non-Savings Non-Dividend Income Tax, Land and Buildings Transaction Tax, Scottish Landfill Tax, Non-Domestic Rates and Air Passenger Duty. We will also forecast Aggregates Levy.
We also forecast social security expenditure for Carer's Allowance, Carer''s Allowance Supplement, Discretionary Housing Payments, Employability Services, Funeral Payments, Healthy Start Vouchers, the Scottish Welfare Fund and Sure Start Maternity Grant. We will also forecast other benefits to be devolved as part of the Scotland Act 2016 such as Disability Living Allowance and Personal Independence Payments.