Winter 2023 Budget

Order, order!

Our only item of business today is the debate on the 21st Scottish Government's Budget.

Legislation and Documents

Unlike in Westminster, where a single Finance Bill makes all the necessary changes to the law as required, the Scottish Parliament uses multiple items of legislation to enact its budget, which are as follows:

• SB244 | Budget (Scotland) (No. 2) Bill

The Budget (Scotland) (No. 2) Bill gives the Scottish Government (and other bodies) the authority to spend money from the Scottish Consolidated Fund. The Bill also makes emergency provision to be used in the event that, in the next financial year, there is no Budget Bill.

• SB245 | Aggregates Levy (Scotland) Bill

This is an additional bill that creates a new tax.

• SM188 | Scottish Rate Resolution

The Scottish Rate Resolution, if agreed, determines the rates and bands of income tax which are to apply in Scotland for the next financial year.

• SSI 2023/3 | Taxes (Scotland) Order

The Taxes (Scotland) Order adjusts various taxes.

The Cabinet Secretary has also provided the following documents to aid reading of the budget:

• The Winter Budget Tables

• The Winter Budget Report

This Budget was written by the Most Honourable Lady /u/model-avtron, Marchioness Hebrides LT CT PC MSP MLA MS, Tòiseach na h-Alba, Cabinet Secretary for Finance and the Economy, on behalf of the 21st Scottish Government and the Scottish National Party. It was additionally cosponsored by Forward and the Scottish Labour Party. Thanks are given to /u/model-kurimizumi for assistance in costing some items.

Opening Speech

Oifigear-riaghlaidh,

This budget makes multiple incredibly important changes to the Scottish economy.

Starting with what remains the same. There is no change to the Block Grant, or the Short Term Funds the last Government utilised. This was after discussions with Westminster, both pre and post election. We hope that the new Government, with hopefully more time between elections, will negotiate a permanent solution.

Moving on to income tax. We have created a progressive system that ensures the best off in Scottish society pay their fair share. Bands have, however, remained the same.

Moving on to the Land and Buildings Transaction Tax. Except — you won’t find it anywhere. This Government has abolished it, in favour of an expansion of Land Value Tax — ensuring that Scots aren’t burdened when they sell their homes.

We have merged the residential and non residential rates of LVT too, ensuring that if someone, say, wanted to convert a house into a hairdressers, they could, without paying a single penny in extra taxes.

We have also created a new Scottish Aggregates Levy, under the powers given to the Scottish Government by the Scotland Act 2016. Its rate remains the same as the British Aggregates Levy.

Notable items of expenditure: starting off, millions extra for Gaelic, and all new Scots language programmes. A new Skills Grant, worth over £50 million.

Millions for flood prevention. Hundreds of millions for a Just Transition. Over £50 million to resolve the RAAC crisis.

A Glasgow Airport Rail Link, ensuring that Weegies can get to their flight on time, and in an environmentally conscious way, too. A £30 million decarbonisation fund. Nearly £90 million for rail capacity expansion. A massive £300 million to completely phase out diesel buses by Net Zero. More than £200 million extra for housing per year.

An £11 million pay rise for NHS staff. Double funding for new GP practices.

The best part of £400 million for our judiciary and legal aid system to recover from its critical underfunding last time around.

I could say so much more. But I hope this budget speaks for itself.

downs 750ml glass bottle of IRN-BRU 1901.

Debate under this budget will end with the close of business at 10pm GMT on the 26th of November 2023

The Budget (Scotland) (No. 2) Bill, the Aggregates Levy (Scotland) Bill, the Scottish Rate Resolution and the Taxes (Scotland) Order 2023 will go to an en bloc vote on the 27th of November, after the close of debate. No amendments may be submitted.