Publication: Briefing: Scotland's public finances: Challenges and risks

Faster reform of Scotland’s public sector is needed to protect services in the long term and improve people’s lives.

The Scottish Government is facing increased costs, including a higher public sector wage bill, while the cost-of-living crisis is driving greater demand for public services. Without careful management of public finances, there is a risk that the government could overspend in 2022/23, which could have implications for future budgets.