Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Recent Reports
Aithisgean ùra
Committee Reports
Aithisgean Chomataidh
Research Briefings
Brathan-ullachaidh Rannsachadh
Feedback
Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Budget Scrutiny 2025-26
SHARE
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
prev
next
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: 10/2 12:51am
An error occured while loading, please try again in a few minutes.
Refresh
BACK TO TOP