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Published by The Scottish Parliamentary Corporate Body
Report on Pre-Budget Scrutiny 2025-26 - Managing Scotland's Public Finances: A Strategic Approach
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Published: Thursday 07 Nov 2024 (FPA062024R9)
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Overview
Report
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Overview
Report
Introduction
Context for pre-budget 2025-26 scrutiny
Economic and fiscal context
A Strategic Approach?
Scottish Government priorities
Budgeting approaches
Sustainability of key spending decisions
Public sector pay
Social security spending
ScotWind revenues
Bonds
Approach to taxation
Tax Strategy
Income tax policy
Other national taxes
Sustainability of local government finances
Financial pressures and flexibilities
Council Tax reform
Growing the economy
Growing the tax base
Labour market participation and productivity
Capital expenditure
EU Replacement Funds
Public service reform
Scottish Government's Public Service Reform Programme
Digitalisation
Conclusion
Introduction
Context for pre-budget 2025-26 scrutiny
Economic and fiscal context
A Strategic Approach?
Sources
Image: Photo 1: Committee's discussions with young people and business and public sector organisations in Dundee, 28 August 2024
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Image: Figure 1: Outcomes of Dundee engagement event
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Image: Photo 2: Committee visit to University of Dundee School of Life Sciences, 29 August 2024
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Image: Figure 2: Economic Inactivity by Reason, Scotland, 16-64
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Image: Photo 3: The Committee’s fact-finding visit to Estonia included discussions with Members of the Riigikogu Finance and Economy Committees
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