Scotland’s Budget Report 2023

Welcome to the Fraser of Allander Institute’s Scotland’s Budget Report page for 2023! Every year we produce the pre-eminent briefing and analysis on the key issues facing Scotland’s devolved public finances.

We have now published our full report, which you can find below. In it, we estimate the Scottish Government’s funding gap for 2024-25, analyse spending trends and estimate the cost of a number of tax measures, among other things.

Look out for further analysis in the coming days as we continue to analyse the economic and fiscal outlook – and we will also be responding to the Budget when it is delivered on Tuesday 19 December.