Variable viscosity arises in many flow scenarios, often imposing numerical challenges. Yet, discretisation methods designed specifically for non-constant viscosity are few, and their analysis is even scarcer. In finite element methods for incompressible flows, the most popular approach to allow equal-order velocity-pressure interpolation are residual-based stabilisations. For low-order elements, however, the viscous part of that residual cannot be approximated, often compromising accuracy. Assuming slightly more regularity on the viscosity field, we can construct stabilisation methods that fully approximate the residual, regardless of the polynomial order of the finite element spaces. This work analyses two variants of this fully consistent approach, with the generalised Stokes system as a model problem. We prove unique solvability and derive expressions for the stabilisation parameter, generalising some classical results for constant viscosity. Numerical results illustrate how our method completely eliminates the spurious pressure boundary layers typically induced by low-order PSPG-like stabilisations.
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