Scottish budget: Key points from Shona Robison's speech
PA MediaShona Robison has set out the government's spending plans for the next year.
The deputy first minister described the 2024/25 budget as the toughest since the creation of the Scottish Parliament in 1999.
Ms Robison, who is also the finance secretary, was charged with plugging an estimated £1.5bn hole in Scotland's books.
Here are the key points from her speech.
Tax rates
- A new 45% tax band will be created for those earning between £75,000 and £125,140.
- The top rate of tax, levied against those earning more than £125,000, will also rise by 1% next year to 48%.
- Starter, basic and intermediate rates frozen at 19%, 20%, 21% respectively.
- £43,663 threshold for higher band frozen instead of rising with inflation.
Council tax freeze
- The government will "fully fund" a council tax freeze.
- Councils will be given £144m worth of extra funding, equivalent to an above-inflation 5% rise.
Business and economy
- Business premises valued below £51,000 will have their rates frozen.
- Hospitality businesses on the Scottish islands will be given 100% rates relief - up to the value of £110,000.
Child poverty
- The Scottish Child Payment will rise to £26.70 from next April - up from £25 per week.
- Councils will be given £1.5m to eliminate school meal debt for pupils across the country.
- Free school meals will continue for primary 1 - 5 schoolchildren, with £43m invested to extend the programme to those in primary 6 and 7.
Health and social care
- NHS boards will receive a 4.3% funding rise, an additional £550m.
- The health service budget will amount to £13.2bn as part of an "above real terms" rise.
- Social care, early learning and childcare workers in the private, third and independent sectors will receive a wage rise to at least £12 per hour from April 2024.
Energy and environment
- Plans to accelerate clean heating systems will receive £358m of funding.
- £49m investment to "make progress in Scotland's transition to a circular economy".
Arts and culture
- Arts and culture funding will increase by £15.8m over the next year.
- Scottish government committed to investing additional £100m in sector by 2028-29.
Public services
- The Scottish Police Authority resource budget will increase by £75.7m.
- Capital funding for Police Scotland to improve estate, fleet and technology will rise to £64.5m.
- Scottish Fire and Rescue Service to receive an additional £13.5m for resource spending and extra funding of £10.3m to improve facilities.
- Scottish Prison Service funding rises by 10% to £38.6m and £176m has been set aside to to modernise the prison estate.
