Report on an Independent Fiscal Council for Northern Ireland

Appendix 5 – Background Papers

Here you will find a list of background papers related to the Committee for Finance's Report on an Independent Fiscal Council for Northern Ireland.

Organisation for Economic Co-operation and Development (OECD) Evidence Session:

• Lessons learned from other jurisdictions and options for the development of an independent fiscal council in Northern Ireland - Written submission from the Organisation for Economic Co-operation and Development (OECD) to the Committee for Finance (PDF, 18 pages 777KB)
• Organisation for Economic Co-operation and Development - Briefing Note: Access to information for Independent Fiscal Institutions (IFIs) (PDF, 22 pages, 990KB)
• Organisation for Economic Co-operation and Development Review of the Scottish Fiscal Commission (PDF, 80 pages, 4.30MB)

Institute for Fiscal Studies (IFS) Evidence Session:

• Excerpt from the IFS paper 'The new fiscal framework: an assessment' (PDF, 29 pages, 271KB)
• Institute for Fiscal Studies - Submission to Treasury Committee inquiry 2019: The impact of business rates on business (PDF, 9 pages, 281KB)
• Excerpt - The Taxation of Land and Property (PDF, 38 pages, 293KB)

Scottish Fiscal Commission (SFC) Evidence Session:

• Submission from the Scottish Fiscal Commission to the Committee for Finance, Northern Ireland Assembly for inquiry into a Fiscal Council for Northern Ireland (PDF, 10 pages, 557KB)
• Scottish Fiscal Commission: Scotland's Economic and Fiscal Forecasts - Summary (PDF, 18 pages, 754KB)
• Scottish Fiscal Commission: Statement of Data Needs (PDF, 23 pages, 300KB)

Northern Ireland Council for Voluntary Action (NICVA) and Ulster University Economic Policy Centre (UUEPC) Evidence Session:

• Written submission - Fiscal Powers: A review of the fiscal powers of the Northern Ireland Assembly NICVA PwC report 2013 (PDF, 1 page, 403KB)
• PWC Report - Fiscal powers: A review of the fiscal powers of the Northern Ireland Assembly (PDF, 56 pages, 836KB)

Irish Fiscal Advisory Council (IFAC) Evidence Session:

• Irish Fiscal Advisory Council: Background Submission to Committee for Finance, Northern Ireland Assembly (PDF, 5 pages, 183KB)
• Non-Technical Summary - December 2020 (PDF, 2 pages, 36.3KB)
• Irish Fiscal Advisory Council: Long-term sustainability report July 2020 (PDF, 27 pages, 599KB)

Parliamentary Budget Office (PBO) Evidence Session:

• Written submission - Annette Connolly, Director of the Parliamentary Budget Office, Houses of the Oireachtas Service (PDF, 2 pages, 325KB)
• Presentation - PBO: Demystifying scrutiny of the Revised Estimates for Public Services (PDF, 20 pages, 1.25MB)
• PBO analysis of voted spending on public services at end October 2020 (PDF, 11 pages, 621KB)

Office for Budget Responsibility (OBR) Evidence Session:

• Budget Responsibility and National Audit Act 2011 (PDF, 43 pages, 153KB)
• HM Treasury - Charter for Budget Responsibility: autumn 2016 update (PDF, 20 pages, 292KB)
• Office for Budget Responsibility and HM Treasury: framework document (PDF, 38 pages, 593KB)
• OECD Independent Fiscal Institutions Review - Office for Budget Responsibility of the United Kingdom (PDF, 86 pages, 3.7MB)
• Memorandum of Understanding: between the Welsh Government and the Office for Budget Responsibility (PDF, 3 pages, 65KB)
• Terms of Reference: The provision of Welsh tax forecasts by the Office for Budget Responsibility for the Welsh Government (PDF, 4 pages, 165KB)
• HM Treasury: Financial Framework document – Agreement of the financial settlement between the Welsh Government and the Office for Budget Responsibility (PDF, 1 page, 114KB)
• Office for Budget Responsibility: Welsh taxes outlook December 2020 (PDF, 52 pages, 824KB)

Northern Ireland Fiscal Council (NIFC) Evidence Session:

• Written submission - Northern Ireland Fiscal Council: Finance Committee enquiry into the Fiscal Council and Commission (PDF, 8 pages, 735KB)
• Written submission - Northern Ireland Fiscal Council: Update on the work programme of the NI Fiscal Council (PDF, 3 pages, 582KB)