Retrieved from https://www.parliament.scot/-/media/files/scottish-commission-for-public-audit/2025/250110--audit-scotland-budget-proposal-202526--final.pdf
The Commission accepts Audit Scotland’s proposal that the increase in employer NICs be funded through the SCF for the financial year 2025/26, given the timing of the UK Government’s announcement and the uncertainty regarding the extent to which public sector contributions will be funded.