Scotland's public finances

How we set policy baselines

Author / Creator: Scottish Fiscal Commission

Media type: Report

Date published: 2024

A policy baseline is the set of values we include in our forecast covering all policy aspects of the tax
and social security systems. This includes factors such as tax and social security rates, thresholds,
payment amounts, eligibility criteria and implementation timings.


Scotland’s Finances – The Truth

Author / Creator: Believe in Scotland

Media type: Article

Date published: 2023

Scotland cannot afford to continue subsidising this failing, disinterested and dysfunctional Union.


Fiscal Sustainability Report

Author / Creator: Scottish Fiscal Commission

Media type: Report

Date published: 2023

First report on the long-term fiscal sustainability of the Scottish Government’s budget. 


Scotland: Currency Options and Public Debt

Author / Creator: Angus Armstrong

Media type: Article

Date published: 2014

What currency option would be best for an independent Scotland


The “Fiscal Deficit” in Wales: why it does not represent an accurate picture of the opening public finances of an Independent Wales

Author / Creator: John Doyle

Media type: Report

Date published: 2022

The UK government statement of the financial deficit of an independent Wales is grossly exaggerated.


Scotland’s Finances – The Truth

Author / Creator: Business for Scotland

Media type: Blog

Date published: 2022

There is no set of accounts that tells us how an independent Scotland’s economy would fare, nor what its finances would look like. Not yet anyway.


Can an Independent Scotland stand on its own two feet?

Author / Creator: John Jappy

Media type: Blog

Date published: 2013

"If Scotland votes for Independence,... those of us living north of the Border will not lose out." John Jappy