The Scottish Fiscal Commission is the independent fiscal institution for Scotland. We produce independent, robust forecasts and assessments to improve the transparency and scrutiny of the Scottish Budget. Our official forecasts of devolved taxes and social security spending, and the official macro-economic forecast for Scotland, determine significant elements of the Scottish Government’s budget and assess the resources available to support devolved public services in Scotland. These “Scottish Economic and Fiscal Forecasts” are published on the Commission’s website, along with analysis of how the Scottish Budget is funded and occasional papers: www.fiscalcommission.scot Our values are: everyone can trust our work because: • We are independent – we are impartial, honest and objective • We work well with others • We are transparent and promote transparency in Scottish public finances • We explain complex matters clearly and make our work easy to access • We produce quality work which informs public debate