Higher defence spending will be offset in the short term by lower spending on overseas aid ...

This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public ...

How have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?

Today, the Office for National Statistics published new figures on government revenues, spending and borrowing.

We borrowed and spent more than other countries to respond to the pandemic and the sharp rise in energy prices two years ...

After £1.5 billion of in-year top-ups in the current financial year, 2024–25, the plans set out for day-to-day health and social care spending in the Scottish Budget for the coming year, 2025–26, now ...

This chapter of our third annual Budget Report looks at the outlook for the Scottish Government’s finances and its public spending plans and trade-offs. The focus is the coming financial year, 2025–26 ...

Over the last few years, Scottish Government and councils have agreed pay rises for staff in schools, the NHS and other parts of the devolved public sector that are bigger than those awarded elsewhere ...

Paul has been director of the Institute for Fiscal Studies since 2011. He is a columnist for The Times, and is a regular contributor to other broadcast and print media. He is a visiting professor in ...