Report on the Scottish Budget process in practice

PDF Published: Thursday 19 Jun 2025 (FPAS062025R8)

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Overview
Report

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Overview
Report
- Introduction
- Background
- Transparency and awareness
  - Overview
  - Consistency in presentation of figures
  - Finance Bill
  - Awareness and understanding of the budget process
    
    Public
    
    Members of the Scottish Parliament
- Responding to new fiscal and wider policy challenges
  - Fiscal Framework
  - Overall lack of strategic approach
  - Scottish Budget and related forecasts
  - Medium-Term Financial Strategy (MTFS)
  - Fiscal Sustainability Delivery Plan (FSDP)
  - Scottish Spending Review
  - SFC’s Fiscal Update
  - Futures Committee
- Influencing the Scottish Budget
  - Overview
  - What is needed for the influencing process to be effective in practice
    
    Effective engagement
    
    Good quality and timely data
    
    Outcomes-based scrutiny
    
    Openness to being influenced
- Conclusion
Sources

Image: Figure 1: Scottish Budget Process timeline

Scottish Parliament, Finance and Public Administration Committee. (2022, February 23). Review of the Scottish Government's Medium-Term Financial Strategy. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/business-items/medium-term-financial-strategy-review#:~:text=The%20most%20recent%20(and%20fourth,to%20inform%20the%20next%20MTFS.

Scottish Parliament, Finance and Public Administration Committee. (2025, March 26). Call for views. 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-budget-process-in-practice

Scottish Parliament Finance and Public Administration Committee. (2025, February 26). Letter to Committee Conveners. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2025/budgetprocess_convenertocommittees_26feb25.pdf

Scottish Parliament, Finance and Public Administration Committee. (2025). Submissions received. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/published_select_respondent

Scottish Parliament, Finance and Public Administration Committee. (2025). Summary of responses. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2025/budgetprocessinquiry_summaryofwrittenevidence.pdf

SPICe briefing: budget process inquiry. (2025, April 17). Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2025/budgetprocessinquiry_spicebriefing.pdf

Budget Process Review Group. (2017). Final Report. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2017/06/budget-process-review-group-final-report/documents/budget-process-review-group-final-report-pdf/budget-process-review-group-final-report-pdf/govscot%3Adocument/Budget%2BProcess%2BReview%2BGroup%2B-%2Bfinal%2Breport.pdf

Scottish Parliament Finance and Public Administration Committee. (2021, September 21). The Budget Process Session 6 Agreement between the Scottish Government and the Finance and Public Administration Committee. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/s6-written-agreement-scottish-government.pdf

Budget Process 2026-27: Guidance for Committees. (2025). Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/budget-process-202627--guidance-for-committees-13-june-2025.pdf

Scottish Parliament, Finance and Public Administration Committee. (2025, April 1). Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16357

Scottish Parliament, Finance and Public Administration Committee. (2025, April 29). Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16390

Scottish Parliament, Finance and Public Administration Committee. (2025, May 6). Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16408

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Stop Climate Chaos Scotland. Retrieved from file:///C:/Users/s801047/Downloads/BudgetProcess_StopClimateChaosScotland_25March25%20(1).pdf

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Scottish Human Rights Commission. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?uuId=740931635

Scottish Parliament, Finance and Public Administration Committee. (2025, March). Written submission, Scottish Council for Voluntary Organisations. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=council&uuId=416279940

Scottish Fiscal Commission. (2024, August). Statement of data needs. Retrieved from https://fiscalcommission.scot/publications/statement-of-data-needs-august-2024/

Scottish Parliament, Finance and Public Administration Committee. (2025, May 15). Paper for Cabinet Secretary session: themes arising during evidence. Retrieved from https://www.parliament.scot/~/media/committ/10538/Paper-1--Budget-Process-in-Practice--Note-by-the-Clerk

Scottish Parliament, Finance and Public Administration Committee. (2025, March). Written submission, Health, Social Care and Sport Committee. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=health&uuId=855952973

Scottish Parliament, Finance and Public Administration Committee. (2025, May 20). Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16447

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Scottish Fiscal Commission. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=scottish+fiscal+commission&uuId=480189846

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Fraser of Allander Institute. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Fraser+of+Allander&uuId=551893335

Scottish Parliament, SPICe. (2024). Scottish Budget 2025-26: initial reaction blog. Retrieved from https://spice-spotlight.scot/2024/12/04/scottish-budget-2025-26-initial-reaction/

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Institute of Chartered Accountants. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=ICAS&uuId=266095090

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Chartered Institute of Taxation. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=CIOT&uuId=724173690

Scottish Parliament, Finance and Public Administration Committee. (2025, April 22). Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16374

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/

Bank of England. (2025, April 30). Bank of England teams up with The University of Manchester to improve access to economics in schools. Retrieved from https://www.bankofengland.co.uk/news/2025/april/boe-teams-up-with-the-university-of-manchester-to-improve-access-to-economics-in-schools

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Social Justice and Social Security Committee. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Social+Justice&uuId=88689828

Scottish Parliament, Finance and Public Administration Committee. (2025, January 14). Official Report. Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?meetingId=16197

Scottish Parliament, Finance and Public Administration Committee. (2025, January 29). Report on Scottish Budget 2025-26. Retrieved from https://bprcdn.parliament.scot/published/FPA/2025/1/29/5cf34751-cca7-4ef4-8a6a-8d79a43fd322-1/FPAS062025R2.pdf

Scottish Parliament, Finance and Public Administration Committee. (2025, May 14). Letter to the Cabinet Secretary for Finance and Local Government on the MTFS publication date. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2025/mtfs_convenertocabsecflg_14may25.pdf

Scottish Government. (2023, September 14). Letter to Finance and Public Administration Committee on the timing of the 2024-25 Scottish Budget. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2023/budget_dfmtoconvener_14sep23.pdf

Scottish Government. (2025, May 16). Letter from Cabinet Secretary for Finance and Local Government on new date for MTFS. Retrieved from https://www.parliament.scot/-/media/files/committees/finance-and-public-administration-committee/correspondence/2025/mtfs_cabsecflgtoconvener_16may25.pdf

Scottish Parliament, Finance and Public Administration Commitee. (2025, March 25). Written submission, Audit Scotland. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Audit+Sc&uuId=497514128

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Scottish Borders Council. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Audit+Sc&uuId=811966454

Scottish Government. (2025, February 13). Response to Finance and Public Administration Committee Report on the Scottish Budget 2025-26. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/correspondence/2025/budget-scrutiny-202526-report-sg-response-of-13-february-2025

Scottish Parliament. (2024, July 2). Standing Orders (updated 2 July 2024). Retrieved from https://www.parliament.scot/about/how-parliament-works/parliament-rules-and-guidance/standing-orders

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Scottish Women's Budget Group. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Wom&uuId=903859316

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Net Zero, Energy and Transport Committee. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=net+zero&uuId=430055685

The Finance and Public Administration Committee. (2022, October 3). Report on the National Performance Framework: Ambitions into Action. Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-finance-and-public-administration-committee/business-items/national-performance-framework-ambitions-into-action [accessed 24 October 2024]

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Carnegie UK. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Carnegie+Uk&uuId=774346513

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Equality and Human Rights Commission. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=equality&uuId=622251870

Scottish Parliament. (2025, January 7). SPICe, Scottish Government responses to pre-budget 2025-26 scrutiny. Retrieved from https://spice-spotlight.scot/2025/01/27/scottish-government-responses-to-pre-budget-scrutiny-all-smiles-no-substance/

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, the Health and Social Care Alliance. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=equality&uuId=859918177

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Local Government, Housing and Planning Committee. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=local+government&uuId=467631288

Scottish Parliament, Finance and Public Administration Committee. (2025, March 25). Written submission, Constitution, Europe, External Affairs and Culture Committee. Retrieved from https://yourviews.parliament.scot/finance/scottish-budget-process-in-practice-2025/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=constitution&uuId=190414975

Last Updated: 30/1 12:15pm

Image: Figure 1: Scottish Budget Process timeline

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