This second OECD Review of the Scottish Fiscal Commission (SFC) evaluates progress on recommendations from an earlier review carried out in 2019. It considers how to ensure continued good performance by the SFC in light of new challenges. The SFC stands out as a strong independent fiscal institution (IFI) internationally, comparing well to its peers. However, the fiscal context in which the SFC is operating is evolving. The SFC plays a critical role in empowering political and public understanding of the overall fiscal challenges facing the Scottish Government and in informing the debate around budget choices. This review provides an updated set of recommendations to support the SFC in this role.
Forthcoming
OECD Review of the Scottish Fiscal Commission 2025
OECD Papers on Budgeting
Will be released on
