Budget Bill published

Finance Secretary Shona Robison has urged Parliament to engage constructively with the 2025-26 Scottish Budget.

The Budget Bill, published today, gives Parliament the opportunity to scrutinise the Scottish Government’s public spending proposals as set out by Ms Robison on 4 December. Committees will take evidence on the plans before MSPs debate the Bill’s general principles in the Chamber.

The Finance and Public Administration Committee will consider the detail of the Bill and any Government amendments ahead of the Parliament’s final debate and vote on whether the Bill should become law.

Proposed income tax rates and bands, which will apply from April, are set out in a Scottish Rate Resolution that is subject to a separate vote before the final stage of the Bill.

The Finance Secretary said:

“This Budget invests in public services, lifts children out of poverty, acts in the face of the climate emergency and supports jobs and economic growth.

“Parliament can show that we understand the pressures people are facing by coming together to bring hope to people, to renew our public services and deliver a wealth of new opportunities in our economy.

“I am urging all parties to work with us to pass this Budget and to deliver the progress and hope that people in Scotland desperately want to see.”

Background

Budget (Scotland) (No. 4) Bill | Scottish Parliament Website

The 2025-26 Budget includes:

• a record £2 billion increase in frontline NHS spending, taking overall health and social care investment to £21 billion to reduce NHS waiting lists, make it easier for people to see their GP and progress the Belford Hospital, Monklands Hospital and Edinburgh Eye Pavilion projects
• funding for universal winter heating payments for older Scots and investment to allow the mitigation of the two-child cap from 2026
• tax choices that freeze income tax rates, increase the Basic and Intermediate rate thresholds to put more money in the pockets of low and middle-income earners, and provide business rates relief for hard-pressed local pubs and restaurants
• a record £15 billion for local government to support the services communities rely on and £768 million to provide 8,000 more affordable homes
• £4.9 billion of action on the climate and nature crises to lower emissions and energy bills, protect the environment and create new jobs and opportunities
• a real-terms uplift of 3% for spending on education and skills to maintain teacher levels and invest in school infrastructure, as well as new funding to expand access to breakfast clubs in primary schools
• a £34 million uplift for culture in 2025-26