Government finance
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Spending Review presents challenges
Funding for Scotland falls behind UK Government departments.
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Chancellor urged to prioritise growth
Call for UK Spending Review to abandon welfare cuts.
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Decapitalisation Rate for the 2026 Revaluation: business regulatory impact assessment
Business and regulatory impact assessment (BRIA) to consider the impact of the decapitalisation rate(s) for the 2026 revaluation.
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Public sector pay policy: technical guide - April 2025
This guide sets out the detailed technical application of the 2025 to 2026 Scottish public sector pay policy, including pay parameters, approval processes, and supporting information for public bodies when setting pay for senior appointments, boards, and chief executives.
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Procurement strategy: April 2025 to March 2028
The Scottish Government's procurement strategy describes how we plan to carry out our regulated procurements for the next three years.
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UK spending cuts ‘risk harm to most vulnerable’
Finance Secretary responds to Spring Statement.
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Grenfell Tower Inquiry phase 2 report: Scottish Government response
The report provides an update on the work already underway in Scotland. It identifies where further action is required to support change to strengthen our systems across areas where responsibility is devolved and on reserved matters working with UK Government and other administrations.
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Financial services: partnership agreement between Scottish Government and City of London Corporation
A joint document between the Scottish Government and the City of London Corporation setting out our shared commitment to deliver activity across green and sustainable finance, investment, fintech, data and AI, and the promotion of Scotland and London as leading financial centres.
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Investing in nature: a plan to support investment in biodiversity and climate adaptation in Scotland
A plan of action to support the creation of a nature finance system that enables funding and finance to flow into high integrity biodiversity outcomes, supporting our Strategic Biodiversity Framework.
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Budget Bill passed
Parliament approves spending plans.
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Spring Budget Revision 2024-25: supporting document
Supporting document to the Budget (Scotland) Act 2024 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.
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Budget Bill published
Spending plans to be scrutinised by Parliament.
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Scottish Budget Bill 2025 -26 (the Budget (Scotland) (No. 4) Bill): child rights and wellbeing impact assessment
Child rights and wellbeing impact assessment(CRWIA) for the Scottish Budget Bill 2025 to 2026.
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Scottish Budget 2025 to 2026: child rights and wellbeing impact assessment
The child rights and wellbeing impact assessment for the Scottish Budget 2025-26.
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Scottish Budget 2025 to 2026: consumer duty assessment
The Consumer Duty Impact Assessment for the Scottish Budget 2025-26.
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Scottish Budget 2025-26
Progress for Scotland, by Scotland.
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Scottish Budget 2025 to 2026
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2025 to 2026, as presented to the Scottish Parliament.
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Scottish Budget 2025 to 2026: Equality and Fairer Scotland Budget Statement
The Equality and Fairer Scotland Budget Statement considers the impacts that decisions made in the Scottish Budget are likely to have on different groups of people in Scotland. It is a supporting document to the Scottish Budget and should be read alongside associated Budget publications.
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Scotland's Tax Strategy: Building on our Tax Principles
Sets out the next steps in the evolution of the tax landscape in Scotland, expanding on our framework for tax published in 2021.
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Scottish Budget 2025 to 2026: public sector pay policy
Public sector pay policy for the year 2025 to 2026 sets out the framework for pay increases and applies to public bodies with settlement dates in the year between 1 April 2025 and 31 March 2026.
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Scotland's Tax Strategy 2024: equality impact assessment
The equality impact assessment associated with Scotland's Tax Strategy: Building on our Tax Principles.
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Scottish Rate Resolution 2025 to 2026: draft motion and explanatory note
Draft wording for a Scottish Rate Resolution which would implement the Scottish Income Tax rates and bands proposed in the Scottish Government’s Budget 2025-26, and includes explanatory commentary.
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Scotland's Tax Strategy 2024: Fairer Scotland Duty
The Fairer Scotland Duty Assessment associated with Scotland's Tax Strategy: Building on our Tax Principles.
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Scotland's Tax Strategy 2024: consumer duty assessment
The consumer duty assessment associated with Scotland's Tax Strategy: Building on our Tax Principles.
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Scotland's Tax Strategy 2024: child rights and wellbeing impact assessment
The child rights and wellbeing impact assessment associated with Scotland's Tax Strategy: Building on our Tax Principles.
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Organisation for Economic Co-operation and Development - gender budgeting pilots: evaluation report
This Organisation for Economic Co-operation and Development (OECD) report sets out the findings of a process evaluation of work to pilot approaches to gender budgeting in the Scottish Government.
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Scottish Budget 2025 to 2026: Scottish Government borrowing
An update on Scottish Government borrowing policy and progress towards a future bond issuance.
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Public Bodies Expenditure: Supplementary Report of Data Commission
Detailed management information on public bodies expenditure on corporate functions
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Public bodies expenditure: aggregated data for 2022-23
Management information data on public bodies’ corporate functions
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Budget marks ‘step in right direction’
Finance Secretary responds to UK Autumn Budget.
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FM: Chancellor must invest in opportunity
First Minister and Scottish Chambers of Commerce issue joint call for investment to support growth.
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Public sector pay policy 2024-2025 - Chief Executive framework: technical guide update
Update to the technical guide Chief Executive framework. Supports the application of the public sector pay policy.
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Public sector pay: Chief Executive framework review
A review of the public sector pay policy Chief Executive framework, covering Chief Executive remuneration.
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The Scottish Government Consolidated Accounts for the year ended 31 March 2024
The consolidated accounts report actual outturn and compare it to the budget authorised by the Scottish Parliament, each stated on the same accounting basis. The accounts have received a clean bill of health from Audit Scotland for the past 19 years.
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The Scottish Consolidated Fund Accounts for the year ended 31 March 2024
The 2023-24 annual account for Scottish Consolidated Fund (SCF) set up following devolution in 1999 and under the Scotland Act 1998. This account has been prepared under sections 19(2) and 19(4) of the Public Finance and Accountability (Scotland) Act 2000.
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Orkney ferry funding
Government support to help council replace fleet.
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Pre-Budget Fiscal Statement: Equality and Fairer Scotland Impact Assessment
Equalities and Fairer Scotland Impact Assessments for the measures taken in the Pre-Budget Fiscal Statement
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Autumn Budget Revision 2024-25: supporting document
Supporting document to the Budget (Scotland) Act 2024 Amendment Regulations 2024. Provides details of Level 2 and 3 budgets.
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Climate change - Scottish National Adaptation Plan 2024-2029: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) undertaken for the Scottish National Adaptation Plan 2024-2029.
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Chancellor urged to deliver Budget of ‘investment and opportunity’
Pledge to work with UK Government to create ‘the change people need’.
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Open data in Scotland: a blueprint for unlocking innovation, collaboration and impact
This independent report was commissioned by the Scottish Government Digital Directorate on the current international and domestic position on open data. This has been used to inform high-level recommendations on next steps for open data in Scotland.
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Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence
Economic Impact of a Minimum Income Guarantee: Analysis of economic theory and policy evidence by WPI Economics on behalf of the independent Minimum Income Guarantee Expert Group.
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Overcoming barriers to the engagement of supply-side actors in Scotland's peatland natural capital markets - Annexes Volume
Research with landowners and managers in Scotland to better understand their motivations and preferences to help inform the design of policy and finance mechanisms for high-integrity peatland natural capital markets.
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Scottish Local Government Finance Statistics 2022-23
Annual publication providing a comprehensive overview of financial activity of Scottish local authorities in 2022-23 based on authorities' audited accounts (where available).
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Councillors' remuneration and expenses recommendations: SG response
Scottish Local Authorities Remuneration Committee (SLARC) was asked to review the remuneration of all Councillors and consider whether the present levels of remuneration, for ordinary and senior Councillors, were appropriate for the current context. This report sets out the Scottish Government's response to the recommendations.
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Post-school education and skills reform legislation: consultation
We are consulting on proposals for legislation to change what public bodies do in the post-school system in order to simplify responsibilities for apprenticeships and student support.
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Nearly £50 billion invested in government priorities
Funding to support the NHS, reduce carbon emissions and help tackle poverty.
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Council Tax Collection Statistics, 2023-24
This statistics publication provides Council Tax collection figures for Scottish local authorities, up to and including the financial year 2023-24.
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Supporting public services
Public Sector Pay Policy published.
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Spring Budget Revision 2023-2024 guide: finance update for the FPAC
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision (SBR) 2023 to 2024.
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Spring Budget ‘a betrayal of public services’
Deputy First Minister responds to Chancellor’s statement.
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Rural and island community support
Spring Budget needs to invest in environment and food production.
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Infrastructure investment plan 2021-2022 to 2025-2026: carbon assessment
This assessment draws on a range of evidence, including results from a taxonomy assessment, to carbon assess the 2021 Infrastructure Investment Plan.
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Scottish Budget: 2024 to 2025
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2024 to 2025, as presented to the Scottish Parliament.
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Scottish Budget 2024 to 2025: high level carbon assessment
Estimate of the consumption-based carbon emissions associated with planned budget expenditure.
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Scottish Government capital borrowing and bonds: memorandum
A memorandum on the Scottish Government's borrowing policy and future approach to borrowing and bonds.
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Scottish Budget 2024 to 2025: distributional analysis
Analysis of the impact on household incomes of tax and social security decisions taken in the 2024-25 Scottish Budget.
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Scottish Budget 2024 to 2025: implementing the renegotiated fiscal framework
A summary of changes agreed as part of the revised 2023 Scottish Fiscal Framework, and how they affect the 2024 to 2025 Scottish Budget.
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Scottish tax ready reckoners: direct effects of illustrative tax changes for 2024 to 2025
This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2024-25, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic Rates (NDR), relative to the policies announced for 2024-25.
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Natural capital: economic benefits assessment
Outlines new economic analysis that quantifies the likely economic impacts, measured as output and jobs created, from hypothetical cross-sector regional and national programmes of natural capital investment in Scotland.
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Agreement reached on Fiscal Framework
Greater financial clarity for Scotland.
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Balancing Scotland’s budget
Funding to tackle poverty and support fair pay deals.
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Renewing Scotland’s play parks
£50 million investment.
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A ‘missed opportunity’ for meaningful action
DFM says Spring Budget falls short on vital lifelines.
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Calls for targeted cost of living support
Chancellor should use “full range of powers”.
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Scottish Budget Bill passed
Further support for councils, culture sector and island ferries.
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A social contract with Scotland
Final stage of 2023-24 Budget Bill.
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Tax support for businesses
Non-Domestic Rates legislation.
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Budget prioritises £3.4 billion for justice
Critical services supported despite challenging economic climate.
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Tax changes to support Scotland’s vital public services
Revenue to deliver £1 billion uplift in NHS funding.
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Scottish Budget 2023-24
Strengthening the social contract with Scotland’s people.
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Households ‘paying a steep price for UK economic mismanagement'
No measures to ease pressure on devolved budgets.
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Warning against a return to austerity
Calls for inflationary uplift to Scottish Budget.
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UK mini-budget a “huge gamble on health of economy”
Urgent meeting sought with Chancellor.
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‘Hard choices’ to prioritise spending
Half a billion savings identified to tackle cost crisis.
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Rent freeze focus of Programme for Government
Ministers act to protect people in cost crisis.
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Cost Crisis Programme for Government
Scottish Child Payment increased from 14 November.
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Record revenues drive recovery in Scotland’s finances
Deficit falling faster than the UK.
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Government Expenditure & Revenue Scotland 2021-22
A National Statistics Publication for Scotland.
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Further help for Ukraine
£65 million of funding for military aid.
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First step to Fiscal Framework Review
Independent report into funding for tax and welfare devolution.
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Council Tax Collection Statistics, 2021-22
A National Statistics Publication for Scotland.
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Council Tax Reduction supports over 450,000 households
An Official Statistics Publication for Scotland.
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Resource Spending Review
Plans to invest in Scotland’s future.
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Spring Statement fails to properly tackle soaring living costs
Finance Secretary responds to UK Government plans.
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Urgent action needed to tackle cost of living
Finance Secretary writes to Treasury ahead of Spring Statement.
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Scottish defence commitments sought
‘More dialogue’ needed urges Minister.
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Scottish Budget Bill passed
Funding announced to help tackle the cost of living crisis.
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Ambitious Budget for a fairer, more prosperous Scotland
Plans will support families through the cost of living crisis.
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“UK Government must respect devolution” – Wales & Scotland
Ministers call for commitment to make up lost EU funding to be honoured.
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Call for £98 billion stimulus package
Finance Secretary urges UK-wide support from Spending Review.
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Replacement for European Structural Funds
Meeting Scotland’s distinctive needs and priorities.
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Scotland’s economy recovering but fragile
State of the Economy report published.
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Coronavirus recovery and renewal
Programme for Government 2020-21.
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Joint working needed on funding for coronavirus response
Finance Secretary responds to UK Budget.
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Multimillion pound infrastructure projects completed
Affordable homes, transport links and schools delivered.
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Green economy ambition
Scottish National Investment Bank progress.
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Challenging UK austerity and uncertainty
Medium Term Financial Strategy published.
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Protecting public services
Scottish budget will prioritise health and education spending.
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Public finances continue to improve
Revenues increase as economy accelerates.
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Government Expenditure & Revenue Scotland 2017-18
A National Statistics Publication for Scotland.