Publications

Displaying 1 - 8 of 450 publications

Local government in Scotland: Financial bulletin 2024/25

Whilst councils have made significant savings, the cost of delivering services is rising faster than available funding.

NHS in Scotland 2025: Finance and performance

The NHS in Scotland has not improved in line with commitments made by the Scottish Government, despite having more staff and more money.

Financial sustainability and taxes

Lower earnings and employment growth in Scotland compared with the rest of the UK is reducing the impact of devolved taxes on the country’s budget.

Local government performance: Spotlight on culture and leisure services

Rising charges and reduced spending impacting council culture and leisure services.

Improving care experience: Delivering The Promise

Plans to improve Scotland’s care system have been slow to come together after not enough early delivery planning by the Scottish Government and COSLA.

Adult Disability Payment

The Scottish Government needs to set out how it will manage a funding gap created by its higher spending on devolved benefits.

Flooding in communities: Moving towards flood resilience

Flooding is getting worse because of changes to our climate. It’s likely flooding will happen more often.