Scottish Budget to set tax and spending plans for 2026–27

The Scottish government will publish its draft 2026–27 Budget, with Finance Secretary Shona Robison saying difficult choices were needed to balance tax and spending; the bill faces three parliamentary stages and a final vote expected in late February.

Finance Secretary Shona Robison will present the Scottish government's draft Budget for 2026–27 at Holyrood. The plan sets funding and any tax changes for health, education, transport, welfare and justice. Robison said she had made difficult choices to balance tax and spending. The announcement comes about four months before the Holyrood election. Key facts: - The Scottish government will announce its draft Budget for 2026–27. - The Budget will set annual funding and any tax changes for health, education, transport, welfare and justice. - Robison said the government had made difficult choices; the SNP does not have a parliamentary majority and will need support or abstentions from other parties for the bill to pass. - The Fraser of Allander Institute reported an extra £750m for 2026–27 from UK spending decisions and improved forecasts, and it said there is a reported £1bn shortfall in the capital budget. - Opposition parties have outlined priorities: the Conservatives urged income tax cuts and lower business rates; the Greens and Liberal Democrats have sought new levies and increased funding for areas such as childcare, colleges and community services. - The Budget must pass three parliamentary stages, with opposition questioning after Robison's speech and a final vote expected in late February. Summary: Robison's Budget will determine spending and tax measures across key public services and could affect capital investment plans if the reported shortfall remains. Passage depends on cross-party support or abstentions because the SNP lacks a majority. Proceedings include the minister's speech and questioning in Holyrood, followed by three stages of parliamentary scrutiny and a final vote expected in late February.