Budget Scrutiny 2025-26

PDF Published: Wednesday 29 Jan 2025 (FPAS062025R2)

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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

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