Budget Scrutiny 2025-26

PDF Published: Wednesday 29 Jan 2025 (FPAS062025R2)

Expand
Report

Hide

Hide

Report
- Introduction
- UK Context
  - Public Spending Audit 2024-25
  - UK Autumn Budget 2024
- Scottish Context
  - Economic and Fiscal Outlook
- Scottish Budget 2025-26
  - Scottish Government's Approach
    
    Priorities
    
    Short-, medium-, and longer-term Planning
    
    Presentation of Figures
    
    Approach to the Scotland Reserve and Borrowing
  - Approach to Taxation
    
    Tax Strategy: Approach and Aims
    
    Tax Strategy: Commitments
  - Taxation Policies
    
    Overview
    
    Income Tax
    
    Other Devolved Taxes
    
    Non-domestic Rates
    
    Council Tax
    
    Employer National Insurance Contributions
  - Spending Policies
    
    Overview
    
    Social Security Spending
    
    Two-child Limit
  - Public Sector Pay
- Growing the economy
  - Overview
  - University Competitiveness
  - Skills
  - Scotland’s Competitiveness
- Public Service Reform
  - Overview
  - Invest to Save Fund
  - Leadership
  - Prevention
  - Public and Private Collaboration on Reform
- Scottish Parliamentary Corporate Body: Budget Proposal 2025-26
  - Overview
  - MSP Pay and Staff Cost Provision
  - Commissioners and Ombudsman
  - Major Projects
  - Reform and Prioritisation in the SPCB's Budget Bid
Sources

Scottish Government. (2024). Scottish Budget 2025-26. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2024/12/scottish-budget-2025-2026/documents/scottish-budget-2025-26/scottish-budget-2025-26/govscot%3Adocument/scottish-budget-2025-26.pdf

Scottish Fiscal Commission. (2024, December 4). Economic and Fiscal Forecasts - December 2024. Retrieved from https://fiscalcommission.scot/wp-content/uploads/2024/12/Scotlands-Economic-And-Fiscal-Forecasts-December-2024-Revised-12-December-2024.pdf

Scottish Parliament. (2024). Finance and Public Administration Committee's pre-budget 2025-26 scrutiny - Managing Scotland's Finances: A Strategic Approach. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/business-items/managing-scotlands-public-finances-a-strategic-approach

HM Treasury. (2024, July). Fixing the foundations - public spending audit 2024-25. Retrieved from https://www.gov.uk/government/publications/fixing-the-foundations-public-spending-audit-2024-25/fixing-the-foundations-public-spending-audit-2024-25-html#:~:text=The%20government%20is%20committed%20to,to%20restore%20public%20spending%20control.

Scottish Government. (2024, August 23). Letter from Cabinet Secretary for Finance and Local Government to Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/budget_cabsecflgtoconvener_23aug24.pdf

Scottish Government. (2024, September 3). Letter from Cabinet Secretary for Finance and Local Government to Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/budget_cabsecflgtoconvener_3sep24.pdf

UK Government. (2024, October 30). UK Autumn Budget 2024. Retrieved from https://www.gov.uk/government/publications/autumn-budget-2024

House of Lords Library. (2024, November 5). Autumn budget 2024: Key announcements and analysis. Retrieved from https://lordslibrary.parliament.uk/autumn-budget-2024-key-announcements-and-analysis/#heading-2

Scottish Parliament. (2024, November 12). Official Report, Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16102

Institute for Fiscal Studies. (2025, January 10). Rachel Reeves's new year predicament. Retrieved from https://ifs.org.uk/articles/rachel-reevess-new-year-predicament#:~:text=The%20government%20is%20committed%20to,occasion%20for%20major%20policy%20decisions.

Scottish Government. (2024). National Performance Framework. Retrieved from https://nationalperformance.gov.scot/

Scottish Parliament. (2024, December 6). SPICe briefing on the Scottish Budget 2025-26. Retrieved from https://bprcdn.parliament.scot/published/2024/12/6/c32e19d8-eb1d-4665-84f3-e6ddc36f1776/SB%2024-55.pdf

Scottish Parliament. (2025, January 8). Official Report, Scottish Parliament. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16184

Scottish Parliament. (2024, October 29). Official Report, Scottish Parliament. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16058

Audit Scotland. (2024, November 21). Fiscal sustainability and reform in Scotland. Retrieved from https://audit.scot/publications/fiscal-sustainability-and-reform-in-scotland

Audit Scotland. (2024, November 21). News release, report on fiscal sustainability and reform in Scotland. Retrieved from https://audit.scot/uploads/2024-11/nr_241121_fiscal_sustainability_and_reform_pr.pdf

Scottish Parliament. (2025, January 7). Official Report, Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16183

Scottish Parliament. (2024, December 10). Official Report, Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16156

Scottish Parliament. (2025, January 14). Official Report, Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/FPA-14-01-2025?meeting=16197

Scottish Government. (2024, December 4). Response to Finance and Public Administration Committee's pre-budget 2025-26 report. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/correspondence/2024/prebudget-scrutiny-202526-report-scottish-government-response-of-4-december-2024

Scottish Parliament. (2024, January 31). Finance and Public Administration Committee's pre-budget 2024-25 report. Retrieved from https://bprcdn.parliament.scot/published/FPA/2024/1/31/eaa1438b-6a83-431a-857e-cc0a4f4bb58d/FPAS062024R1.pdf

Scottish Government. (2023, August 2). Fiscal framework: agreement between the Scottish and UK Governments. Retrieved from https://www.gov.scot/publications/fiscal-framework-agreement-between-scottish-uk-governments/ [accessed 22 December 2023]

Scottish Government. (2023). News release, Government bonds to issue in first for Scotland. Retrieved from https://www.gov.scot/news/government-bonds-to-issue-in-first-for-scotland/

Scottish Government. (2024, December 4). Scotland's Tax Strategy - Building Tax Principles . Retrieved from https://www.gov.scot/publications/scotlands-tax-strategy-building-tax-principles/pages/4/

Scottish Government. (2021, December 16). Framework for Tax 2021. Retrieved from https://www.gov.scot/publications/framework-tax-2021/ [accessed 15 December 2022]

Scottish Government. (2024, December 4). Scottish Budget 2025 to 2026: Public Attitudes to Tax. Retrieved from https://www.gov.scot/publications/scottish-budget-2025-26-pre-budget-engagement-summary/

Scottish Parliament. (2024, December 17). Official Report, Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16171

Scottish Government. (2024, December 4). Statement to Scottish Parliament on the Scottish Budget 2025-26 by Cabinet Secretary for Finance and Local Government. Retrieved from https://www.gov.scot/publications/scottish-budget-2025-26-finance-secretarys-statement-4-december-2024/

Scottish Government. (2024, November 20). National Insurance Contributions: public sector costs. Retrieved from https://www.gov.scot/publications/national-insurance-contributions-public-sector-costs/

Scottish Parliament. (2024). Finance and Public Administration Committee, Report on the Scottish Budget 2024-25. Retrieved from https://bprcdn.parliament.scot/published/FPA/2024/1/31/eaa1438b-6a83-431a-857e-cc0a4f4bb58d/FPAS062024R1.pdf

The Scottish Government. (2024, February 16). Response to the Finance and Public Administration Committee Report on the Scottish Budget 2024-25. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/budget_dfmtoconvener_16feb24.pdf [accessed 4 November 2024]

Scottish Fiscal Commission. (2025, January 23). Letter from Chair of the Scottish Fiscal Commission to the Social Justice and Social Security Committee on Child Disability Payments. Retrieved from https://www.parliament.scot/-/media/files/committees/social-justice-and-social-security-committee/correspondence/2025/scottish-fiscal-commission-child-disability-payments-forecast.pdf

Scottish Fiscal Commission. (2025). Report on mitigating the two child limit and the Scottish Budget 2025-26. Retrieved from https://fiscalcommission.scot/wp-content/uploads/2025/01/Mitigating-the-two-child-limit-and-the-Scottish-Budget-January-2025-1.pdf

Scottish Government. (2025, January 15). News release, removing two child limit will help thousands. Retrieved from https://www.gov.scot/news/fm-removing-two-child-limit-will-help-thousands/

Scottish Government. (2024, December 4). Public Sector Pay Policy 2025-26. Retrieved from https://www.gov.scot/publications/scottish-budget-2025-2026-public-sector-pay-policy/

Scottish Parliament. (2024, September). Business planning day and visit to University of Dundee 29 August 2024, summary note. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/businessplanningdaysummarynote_29aug24.pdf

Scottish Parliament. (2023, November 3). Finance and Public Administration Committe's pre-budget 2023-24 report. Retrieved from https://sp-bpr-en-prod-cdnep.azureedge.net/published/FPA/2022/11/3/7e8b840c-8023-4ad4-995f-f10ea00a83cd/FPAS622R9.pdf

Scottish Parliament. (2023). Finance and Public Administration Committee's inquiry into the Scottish Government's public service reform programme. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/business-items/inquiry-into-the-scottish-governments-public-service-reform-programme

Scottish Government. (2022, December 20). Response to Finance and Public Administration Committee's pre-budget 2023-24 report. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/correspondence/2024/update-on-progress-with-the-sg-psr-programme-letter-of-21-december-2024

Scottish Government. (2024, September 23). Second public service reform update. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/ministerpftoconvener_23sept24.pdf

Scottish Government. (2024). December 2024 PSR update report. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2024/psr_ministerpftoconvener_21dec24.pdf

Scottish Parliament. (2025). SPCB budget bid 2025-26. Retrieved from https://www.parliament.scot/~/media/committ/9600/Paper-1-SPCB-Budget-Bid-202526--Note-by-the-Clerk

Scottish Parliament. (2024). Scotland's Commissioner Landscape: A Strategic Approach. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/business-items/scotlands-commissioner-landscape-a-strategic-approach

Scottish Parliament. (2024, September 16). Report on Scotland's Commissioner Landscape: A Strategic Approach. Retrieved from https://digitalpublications.parliament.scot/Committees/Report/FPA/2024/9/16/9987d9fc-1699-4bfd-84ef-a742adf776c8#Introduction

Scottish Parliament. (2024, October 31). Official Report, Scottish Parliament. Retrieved from https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/meeting-of-parliament-31-10-2024?meeting=16063&iob=137223

Scottish Parliament. (2024, October 10). Scotland's Commissioner Landscape report - response from Scottish Parliamentary Corporate Body. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/correspondence/2024/scotlands-commissioner-landscape-response-from-spcb-of-10-october-2024

Scottish Parliament. (2024, October 2). Annual report and accounts 2023-24. Retrieved from https://www.parliament.scot/-/media/files/spcb/annual-reports/spcb-annual-report-and-accounts-2023-24.pdf

Last Updated: 30/1 2:40pm

An error occured while loading, please try again in a few minutes.