by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but … history tells us that we should not be surprised if taxes were to rise post-election. And the performance of Scotland …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors …

on current forecasts for UK government funding and devolved tax revenues, suggests that 2025-26 will see a substantial … smaller increases in resource funding - that could easily be more than entirely absorbed by the NHS and other priority areas … Scotland planning to reduce borrowing used for capital purposes (in an attempt to maintain some headroom against its borrowing …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise … a modest amount, but much more important have been significant upwards revisions to forecast underlying tax revenues …

This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by …

current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

This report analyses the Scottish Government's Budget for 2025-26, with chapters on tax strategy, school spending …

This "explainer" looks at how the parties' proposals would affect Scotland and Wales, covering tax, spending, public …

Scotland, behind spending on health. While councils rather than the Scottish Government itself determine how much to spend on … challenges and trade-offs facing policymakers in Scotland over the next few years, including for this and future Budget cycles …

How much does the Scottish Government spend on higher education, and what challenges does it face on university funding …

Given that education policy is a devolved matter across the UK, a natural question to ask is how school spending per …