Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/300351 
Year of Publication: 
2024
Series/Report no.: 
IFS Report No. R300
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
The Scottish Government's Budget for 2024-25 takes place at a time of particular uncertainty about the future funding environment. UK government spending plans both for the coming year and for later years seem likely to be topped up, but when and 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 make the task of planning Scottish tax and spending decisions particularly challenging - an issue discussed in an IFS comment published alongside this report (Phillips, 2024).
Subjects: 
Education and skills
Government finances and spending
Health and social care
Taxes and benefits
Scottish Budget 2024-25
Devolved government finances
Education
Higher education
Scotland
COVID-19
Health
Healthcare
NHS
Productivity
Distributional effects
Government spending
Income taxes
Local government finance
Property taxes
Public finance
Public sector
Tax
Working age benefits
Persistent Identifier of the first edition: 
ISBN: 
978-1-80103-168-4
Document Type: 
Research Report

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