What We Do

The Scottish Fiscal Commission produces independent forecasts of Scotland's:

  • Revenue from fully devolved taxes and Non-savings Non-dividend income tax receipts.
  • Devolved demand-led social security expenditure.
  • Onshore Gross Domestic Product (GDP). 

We produce forecasts twice a year, at the same time as the Scottish Government respectively publishes its Draft Budget and Medium Term Financial Strategy. Each year we also publish an evaluation of our previous forecasts as the outturn data for that year becomes available and, from time to time, we produce working papers on related subjects.

We are a non-Ministerial Office which is structurally and operationally independent of the Scottish Government. Commissioners are accountable to and give evidence to the Scottish Parliament as required.

Working with others

The Commission works closely with the Office of Budget Responsibility, Revenue Scotland, Scottish Government, Her Majesty's Revenue and Customs and other bodies. Further information of this engagement is published in the how we work section.

We are one of a number of Independent Fiscal Institutions (IFIs) around the world and engage actively with this international community. We also participate in the OECD network of Independent Fiscal Institutions.