Scottish Budget 2025 to 2026
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2025 to 2026, as presented to the Scottish Parliament.
Annex D – Supporting Budget Documents and Associated Publications
The following documents are published online.
Supporting Documents
Budget split by HMT aggregate
Outturn comparison 2015-16 to 2023-24
2025-26 Level 4 Budget tables
Analysis by Classification of the Functions of Government (COFOG)
Barnett Block Grant Funding 2024-25 and 2025-26
Scottish Government Operating Costs
Table 4.15 Estimated Local Government Funding Outwith Core Settlement
Pre-Budget Scrutiny by Parliamentary Committees
These documents are available to view at Scottish Budget 2025 to 2026 supporting documents.
Associated Publications
Scottish Budget 2025 to 2026: Public Attitudes to Tax
Scotland’s Tax Strategy 2024: Consumer Duty Assessment
Scotland’s Tax Strategy 2024: Fairer Scotland Duty
Scotland’s Tax Strategy 2024: Equality Impact Assessment
Scotland’s Tax Strategy 2024: Child Rights and Wellbeing Impact Assessment
Scottish Rate Resolution: Draft Motion and Explanatory Note
Equality and Fairer Scotland Budget Statement
Distributional Analysis of the Scottish Budget
Gender Budgeting Pilots: Results
Child Rights and Wellbeing Impact Assessment
Consumer Duty Impact Assessment
Carbon Assessment of 2025-26 Scottish Budget
Scottish Budget 2025 to 2026: Scottish Government borrowing
Your Scotland, Your Finances: A Citizen’s Guide to the 2025-26 Scottish Budget (YSYF)
Contact
Email: ScottishBudget@gov.scot
There is a problem
Thanks for your feedback