Promises and Pressures: The Tax and Spending Choices Facing the Next Government.
Published: 4 February 2026
In this lecture, Graeme Roy discusses the next Scottish Government's constrained Budget, outlining the resources available to the next administration and discussing the key opportunities and risks that will confront the new Government.
In this lecture, Graeme Roy, Chair of the Scottish Fiscal Commission and Professor of Economics at the University of Glasgow, outlines the resources available to the next administration and discusses the key opportunities and risks that will confront the new Government. The aim is to provide an accessible guide to the fiscal landscape that awaits whoever wins the keys to Bute House in May.
Scotland enters the Holyrood election with a tight fiscal backdrop and significant choices ahead. The next Scottish Government will inherit a constrained Budget and rising pressures on public services. Decisions made over the last parliamentary term have led to shifts in relative priorities across policy areas. These patterns will inform the options available to parties as they prepare their tax and spending plans for the years ahead.
First published: 4 February 2026