Scotland's Budget Report 2021

In a few days time, on December 9th, the Scottish government will publish its budget for 2022-23. It will be the first budget of this session of parliament, following the elections in May. Kate Forbes' third budget in charge of the Scottish Government’s finances will arguably the most difficult she has faced. Whilst the Scottish government will have more resources at its disposal than in 2019/20, the challenges facing public services and the wider economy are far more acute now than they were then. If the 2022-23 budget looks challenging, subsequent years look likely to become even more difficult, as spending commitments on social security and social care, amongst other things, rub up against a total budget envelope that looks set to remain fairly constant in real terms.