The Scottish Fiscal Commission is an independent body which is accountable to the Scottish Parliament. The Commission conducts its business in as open and transparent way as possible.
The Scottish Fiscal Commission Act 2016 sets out in statute the functions that the Commission must perform. From 1 April 2017 the functions have been expanded to reflect the additional powers devolved in the Scotland Act 2016.
Budget and Operations
The Scottish Fiscal Commission’s budget for 2019-20 is £1.9 million.
The Commission is located in Governor’s House, Edinburgh. It buys in some administrative support services from the Scottish Government, including IT support, human resources and financial services.
As part of its statutory functions, the Scottish Fiscal Commission will publish an Annual Report. The first such report, the Annual Report and Accounts for the year ended 31 March 2018, was published on 19 September 2018.
Our Corporate Plan sets out the Commission's mission and strategic objectives and covers the period up to the end of our first three years as a statutory body on 31 March 2020.
Working with Others
Scottish Government: Information on the Commission’s relationship with the Scottish Government is set out in the Framework Document. The Commission has agreed a Protocol with the Scottish Government covering interactions between the Commission and Scottish Government during the forecasting, assessment and reporting process both during the formal periods of engagement around fiscal events, and engagement outwith fiscal events. Our engagement with Scottish Government is explained in our simple infographic
The Commission previously agreed a protocol which was in place in 2017-18, and a supplement to this protocol covered the procedure for the Budget Bill 2018-19.
HMRC: We use data collected by HMRC in some of our forecasts and have a Memorandum of Understanding with them that sets out the way in which we work together.
Office for Budget Responsibility: We have a statutory duty of cooperation with the Office for Budget Responsibility (OBR) and work together in line with our agreed Memorandum of Understanding.
Revenue Scotland: We use data collected by Revenue Scotland within some of our forecasts. We have a Memorandum of Understanding with Revenue Scotland that sets out the way in which we work together.
DWP: This Memorandum of Understanding sets out how DWP and the Scottish Fiscal Commission will co-operate to ensure the Commission has the information it requires to produce independent forecasts and evaluation of the Scottish Government’s devolved social security expenditure.
Voluntary Compliance with the Code of Practice for Statistics
The Commission seeks to adhere to the highest standards for analysis possible. While we do not produce official statistics (we produce forecasts), the Commission and our work voluntarily complies as much as possible with the UK Statistic Authority's Code of Practice for Statistics. Further details can be found in our Voluntary Statement of Compliance.
The way in which we function as a public body is governed by our corporate documents and processes. Minutes of Governance Board meetings are published. You can read more about our history here.