Explainers
Our explainers cover key subjects relating to our work, setting out key facts and figures and answering the most important questions about government.
Explore our explainers
Fiscal rules in the UK since 1997
Fiscal rules are restrictions on fiscal policy set by a government to constrain its own decisions on spending and taxes.
Office for Budget Responsibility (OBR)
The Office for Budget Responsibility (OBR) is the UK’s official independent economic and fiscal forecaster.
Payroll vote
The 'payroll vote' is the body of MPs who hold offices that require them to support the government.
Parliamentary private secretaries
A parliamentary private secretary (PPS) is an MP who serves as an unpaid assistant to a government minister.
Cabinet committees
Cabinet committees are groups of ministers that can “take collective decisions that are binding across government."
How does the Office for Budget Responsibility produce economic and fiscal forecasts?
Economic and fiscal forecasts are a critical part of the government budget process. But what data and assumptions go into them?
Barnett formula
The Barnett formula is used by the UK Treasury to calculate the annual block grants for the Scottish, Welsh and Northern Irish governments.
Permanent secretaries
This explainer looks at the role of permanent secretaries, the most senior civil servants.
Scottish parliament
The Scottish parliament at Holyrood in Edinburgh is the devolved legislature of Scotland.
Labour's tax pledges
What options does the chancellor have for raising taxes in the budget?