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Publication - Research and analysis

Scotland's Fiscal Devolution Story

Published
20 March 2026
From
Cabinet Secretary for Finance and Local Government
Directorate
Exchequer Strategy Directorate, +3 more … Public Spending Directorate, Social Security Directorate, Tax Directorate
Topic
Constitution and democracy, Money and tax, Scottish Budget
ISBN
9781807750015

An account of how Scotland's fiscal landscape has transformed over the past 3 decades, with an overview what fiscal devolution has enabled, how the system now operates and the medium-term challenges ahead.

View supporting documents Supporting documents

Errata

An errata was published on 13/04/2026 as a result of changes on PDF pages 9  and 10 and also to timeline image on page 14. The HTML and PDF have been updated to reflect these changes.

Contact

Email: fiscalprogrammemailbox@gov.scot

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