The cumulative impact of tax, social security and public spending decisions in Scotland

This report summarises the main findings for Scotland from a cumulative impact assessment (CIA), carried out in 2017 to 2018, of the impact on protected groups under the Equality Act 2010 of:

• changes to the tax and social security (welfare) systems in England, Scotland and Wales since 2010
• changes in public spending on other services such as health, education and social care since 2010

The CIA was undertaken by Landman Economics and Aubergine Analysis.

Two reports from the full England, Scotland and Wales CIA which this report is drawn are available:

• The cumulative impact of tax and welfare reforms
• The cumulative impact on living standards of public spending changes