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Published by The Scottish Parliamentary Corporate Body
Budget Scrutiny 2024-25
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Published: Wednesday 31 Jan 2024 (FPAS062024R1)
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Overview
Report
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Overview
Report
Introduction
Economic conditions
UK context
Office for Budget Responsibility’s Economic and Fiscal Outlook: November 2023
UK Government’s Autumn Statement
Scottish Fiscal Commission’s Economic and Fiscal Forecasts – December 2023
Scottish Budget 2024-25
Scottish Government's approach
Taxation plans
Income tax proposals
Income tax: behavioural responses
Interaction of UK and Scottish tax policies
Labour market and earnings
Non-domestic rates
Council tax
Other taxes
Tax Advisory Group
Spending plans
Spending plans: overview
Social Security spending
Developing and retaining the workforce
Capital budget
Medium and long-term planning
Transparency
Budget comparisons
Taxonomy approach
National outcomes
Public service reform
Overview
Workforce and pay
Conclusion
Scottish Parliamentary Corporate Body: budget proposal 2024-25
Overview
Overall budget proposal
Property and running costs
MSP pay and staff cost provision
Scottish Parliamentary Service staff pay
Major projects
Commissioners and Ombudsmen
Indicative forecast for 2025-26
Conclusion
Sources
Image: Figure 4: Fiscal resource and capital, including financial transactions, by portfolio for 2024-25 compared with Scottish Budget 2023-24 as presented
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