Scotland’s Budget Report: 2020

Recent positive news on vaccine development raises expectations that 2021/22 will herald the beginnings of a recovery from both the health and economic shocks caused by Covid in 2020. With this backdrop, what are the implications for the Scottish Government’s budget for 2021/22 – due to be published on 28th January?

The evolution of the Scottish Budget 2020/21 – and a look forward to the Spending Review

The Scottish Budget has been allocated over £8bn to address the implications of Covid-19 in 2020/21. This article considers how those funds have been allocated, reviews the fiscal issues and tensions that have emerged , and considers the possible implications of the UK Government Spending Review 2020 for the Scottish BUdget in 2021/22

Waiters wearing masks in a restaurant

A cautionary look at what the new earnings data can tell us about the impact of the pandemic.

The Covid pandemic has had a huge impact on our working lives but tracking this in the available economic survey data has proven challenging. This week the Office for National Statistics (ONS) released the latest results from the Annual Survey of Hours and Earnings (ASHE) but these too have been affected by challenges around Covid 19.

Should a UK wealth tax be devolved?

The Covid-19 crisis has renewed interest in the merits of establishing a tax on net wealth in the UK. But if a wealth tax were introduced in the UK, should it operate as a UK tax determined by the Westminster government, or would there be a case for operating the tax – or aspects of it – at a devolved level?