This occasional paper sets out the Commission’s approach to setting policy baselines, and includes a conclusion on the consultation on how to set policy baselines we launched in May 2023.

We have launched a consultation on our approach to setting tax and social security policy …

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.

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.

This report sets out our approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how we produce our illustrative forecasts for Air Passenger Duty and Aggregates Levy.

This report sets out our approaches to forecasting disability and carer’s payments. We also set out the approaches we use in our policy costings for Child Disability Payment and Adult Disability Payment, the new Scottish forms of disability assistance.