Publication - Research and analysis
Scotland's Fiscal Devolution Story
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.
Conclusion
This paper has set out a high-level summary of how, over the past three decades, Scotland has experienced substantial changes in fiscal devolution, and the actions taken to build the policy, institutional and operational capacity and capabilities to seize the opportunities and manage the risks from the devolution settlement. This work will continue as Scotland’s fiscal landscape evolves. The reflections provided by contributors highlight how collaborative approaches have shaped Scotland’s fiscal arrangements.