Scottish budget

The Scottish budget is an annual Act of the Scottish Parliament, giving statutory authority to the Scottish Government for its revenue and expenditure plans. For the financial year 2024/25 the budget was approximately £59.7 billion. The Scottish Government Budget Bill is presented to Parliament by the Cabinet Secretary for Finance. The current Cabinet Secretary for Finance is Shona Robison who was appointed to the role in March 2023.

The Scottish Government is ultimately accountable to the members of the Scottish Parliament and to the Scottish public for its use of public money and how its spending is allocated. The Scottish Government allocates funding for areas which include schools, hospitals, policing, certain social security benefits, the economy, climate change and the environment, amongst others, from the Scottish budget. The Scottish budget is primarily funded via the Scottish block grant as well as revenue from devolved taxes. An agreement between the Scottish and UK Government, known as the Fiscal Framework, details arrangements on how Scotland is required to manage its funding which includes limits on borrowing powers as well as arrangements for a reserve fund to allow the transfer of funding between financial years.

Budget Acts

 * Budget (Scotland) Act 2000 (asp 2), presented by Jack McConnell
 * Budget (Scotland) Act 2001 (asp 4), presented by Angus Mackay
 * Budget (Scotland) Act 2002 (asp 7), presented by Andy Kerr
 * Budget (Scotland) Act 2003 (asp 6), presented by Andy Kerr
 * Budget (Scotland) Act 2004 (asp 2), presented by Andy Kerr
 * Budget (Scotland) Act 2005 (asp 4), presented by Tom McCabe
 * Budget (Scotland) Act 2006 (asp 5), presented by Tom McCabe
 * Budget (Scotland) Act 2007 (asp 9), presented by Tom McCabe
 * Budget (Scotland) Act 2008 (asp 2), presented by John Swinney
 * Budget (Scotland) Act 2009 (asp 2), presented by John Swinney
 * Budget (Scotland) Act 2010 (asp 4), presented by John Swinney
 * Budget (Scotland) Act 2011 (asp 4), presented by John Swinney
 * Budget (Scotland) Act 2012 (asp 2), presented by John Swinney
 * Budget (Scotland) Act 2013 (asp 4), presented by John Swinney
 * Budget (Scotland) Act 2014 (asp 6), presented by John Swinney
 * Budget (Scotland) Act 2015 (asp 2), presented by John Swinney
 * Budget (Scotland) Act 2016 (asp 12), presented by John Swinney
 * Budget (Scotland) Act 2017 (asp 1), presented by Derek Mackay
 * Budget (Scotland) Act 2018 (asp 1), presented by Derek Mackay
 * Budget (Scotland) Act 2019 (asp 3), presented by Derek Mackay
 * Budget (Scotland) Act 2020 (asp 5), presented by Kate Forbes
 * Budget (Scotland) Act 2021 (asp 8), presented by Kate Forbes
 * Budget (Scotland) Act 2022 (asp 3), presented by John Swinney
 * Budget (Scotland) Act 2023 (asp 2), presented by John Swinney
 * Budget (Scotland) Act 2024 (asp 3), presented by Shona Robison

Scottish public finance

 * Audit Scotland
 * Barnett formula
 * Commission on Scottish Devolution
 * Finance Directorates
 * Full fiscal autonomy for Scotland
 * Government Expenditure and Revenue Scotland
 * Local income tax (Scotland)
 * Public Accounts Committee of the Scottish Parliament
 * Public Contracts Scotland
 * Scotland Act 2012
 * Scottish Consolidated Fund
 * Finance and Corporate Services Directorates
 * Union dividend