Analytical


This report sets out our approach to forecasting Scottish GDP and the other economic determinants which feed into our fiscal forecasts. It also describes the main features of the Commission’s new in-house macroeconomic forecasting model.

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This report describes how funding for the Scottish Budget is determined. Each chapter explores a different component of funding and how our forecasts fit into the Scottish Budget.

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How we forecast income tax

May 2021


This report sets out our approach to forecasting income tax. It explains our approach to forecasting income tax revenues and how we produce costings of Scottish Government policies including behavioural effects.

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On 9 March 2021 we published this Fiscal Update, which sets out how the 2021-22 UK Budget has affected the Scottish Budget for 2021-22.

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