The difficulties in forecasting a budget in the pandemic can perhaps be illustrated in a couple of examples:
the impact on the hospitality sector of recent advice from Public Health Scotland to defer Christmas parties, and the knock on effect on both revenues and, potentially, consumer spending
changing forecasts from the SFC for the funding required to deliver the Self-Isolation Support Grant, which (for 2021-22) rose from £6 million when forecast in January, to £19 million in the August forecast, and £32 million in the December forecast (and the final amount may be higher still as these latest...