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Scottish Budget
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  1. Scottish Budget 2023 to 2024: spring budget revision

    Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

  2. Infrastructure Investment Plan 2021-22 to 2025-26: major capital projects progress update - December 2023

    The following information relates to projects with a capital value of £5 million or more which are at the outline business case (or equivalent) approved stage or beyond.

    Part of:
    Infrastructure Investment Plan: progress reports
  3. Devolved Social Security assistance: up-rating for inflation in 2024-2025

    A report on the impact of inflation on devolved social security assistance as required under section 86A of the Social Security (Scotland) Act 2018.

  4. Scotland's public service values: Deputy First Minister speech

    Speech in the Scottish Parliament by Deputy First Minister Shona Robison.

  5. Scottish Income Tax 2024 to 2025: rates and bands

    Rates and bands for Scottish Income Tax in the financial year 2024 to 2025.

    Part of:
    Scottish Income Tax
  6. Scottish Budget: 2024 to 2025

    The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2024 to 2025, as presented to the Scottish Parliament.

  7. Scottish Budget 2024 to 2025: Deputy First Minister statement

    Statement to the Scottish Parliament by Deputy First Minister Shona Robison.

  8. Scottish Budget 2024 to 2025: equality and fairer Scotland statement

    Assesses where the Scottish Government is proposing to spend public money and how it aims to reduce inequality. It is a supporting document to the Scottish Budget and should be read alongside associated Budget publications.

    Part of:
    Equality evidence
  9. Scottish Budget 2024 to 2025: high level carbon assessment

    Estimate of the consumption-based carbon emissions associated with planned budget expenditure.

  10. Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025

    This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25.

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