Financial Strategy Directorate

What we do

We deliver the best possible value from the Scottish Government budget and constitutional changes, operate fair and efficient tax policy, and advise on the infrastructure investment programme.

We are responsible for:

  • the annual Scottish budget including the draft budget and Budget Bill
  • management of spending reviews
  • agreeing and monitoring the administration budget
  • strategic financial issues, including engagement with HM Treasury
  • tax policy and liaison on tax matters with Revenue Scotland and HMRC
  • ensuring strong working relations with bodies linked closely to financial strategy, including Revenue Scotland, the Scottish Public Pensions Agency, the Scottish Futures Trust, and the Scottish Fiscal Commission
  • ensuring strong working relations with HM Treasury, HMRC and the other devolved administrations
  • policy on public sector pay and capital borrowing
  • infrastructure investment programmes

Who we are

Cabinet Secretary and Ministers