Scotland’s Finance Secretary should use her limited room for manoeuvre in next week’s Budget to help employers with cost pressures and provide a stable platform for growth.

Our recommendations to Shona Robison MSP highlights that the revenue-raising measures announced by the Chancellor of the Exchequer – particularly the changes to employers’ National Insurance Contributions – are putting even more strain on the finances of many employers in the third and private sectors in Scotland – including those providing key public services such as social care, youth work and education – as well as public bodies.

It will be critical that the Scottish Spending Review – which is also expected next year – tackles the challenges to the long-term fiscal sustainability of the Budget, and invests in growing the economy and tax base, and in transforming public services through a public sector productivity and reform programme.

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