History of the Scottish Fiscal Commission

The Commission operated as a non-statutory body from June 2014 to March 2017, independently scrutinising and assessing Scottish Government forecasts of receipts and economic determinants from taxes devolved to Scotland.

The Commission published three reports on the Scottish Government forecasts and two reports evaluating them. 

The Commission’s non-statutory remit and duties were set out in a Framework Document (PDF 0.2MB) agreed between the Commission and the Scottish Government and in consultation with the Scottish Parliament Finance Committee. The Protocol for the Draft Budget 2017-18 (PDF 0.2MB) covered the engagement between the Scottish Fiscal Commission and the Scottish Government in relation to the Commission’s scrutiny of the forecasts.