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Scottish Budget
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  1. Scottish Government capital borrowing and bonds: memorandum

    A memorandum on the Scottish Government's borrowing policy and future approach to borrowing and bonds.

  2. Scottish Budget 2024 to 2025: attitudes to tax - public engagement

    This document summarises the Scottish Government's engagement on public attitudes to tax.

  3. Scottish Rate Resolution 2024 to 2025: draft motion and explanatory note

    Draft wording for a Scottish Rate Resolution which would implement the Scottish Income Tax rates and bands proposed in the Scottish Government’s Budget 2024-25, and includes explanatory commentary.

  4. Scottish Income Tax 2024 to 2025: factsheet

    A factsheet on the changes made to Scottish Income Tax for 2024 to 2025.

  5. Scottish Budget 2024 to 2025: distributional analysis

    Analysis of the impact on household incomes of tax and social security decisions taken in the 2024-25 Scottish Budget.

  6. Scottish Budget 2024 to 2025: implementing the renegotiated fiscal framework

    A summary of changes agreed as part of the revised 2023 Scottish Fiscal Framework, and how they affect the 2024 to 2025 Scottish Budget.

  7. UK economic and fiscal outlook: summary

    Summary of the UK economic and fiscal outlook ahead of the Scottish Budget 2024 to 2025.

  8. Rural budget: Letter to National Farmers Union President

    Deputy First Minister sets out her commitment to work with farming sector on future Rural Affairs budget.

  9. Autumn Statement - Scottish Government priorities: Deputy First Minister statement

    Statement to the Scottish Parliament by Deputy First Minister Shona Robison

  10. Consolidated Accounts: year ended 31 March 2023

    Scottish Government Consolidated Accounts for year ended 31 March 2023.

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