Budgeting and public expenditures

OECD Review of the Scottish Fiscal Commission


24 October 2019

The Scottish Fiscal Commission (SFC) has a central role in Scotland’s new fiscal framework, with responsibility for producing the official forecasts for GDP, devolved taxes, and devolved social security expenditure. This review comes two years after the SFC was established on a statutory basis in April 2017.

The review finds that the SFC has been successful in establishing constructive relationships with key stakeholders and has quickly developed a reputation for delivering independent and credible forecasts. The SFC has become a voice of authority, and is credited with enriching the fiscal policy debate in Scotland.

The review also identifies several ongoing and related challenges that the SFC faces, and sets forth a series of recommendations to ensure the SFC’s continued good performance and long run viability.


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