Spending plans to be scrutinised by Parliament.
Finance Secretary Shona Robison has urged Parliament to engage constructively with the 2025-26 Scottish Budget.
The Budget Bill, published today, gives Parliament the opportunity to scrutinise the Scottish Government’s public spending proposals as set out by Ms Robison on 4 December.
Committees will take evidence on the plans before MSPs debate the Bill’s general principles in the Chamber.
The Finance and Public Administration Committee will consider the detail of the Bill and any Government amendments ahead of the Parliament’s final debate and vote on whether the Bill should become law.
Proposed income tax rates and bands, which will apply from April, are set out in a Scottish Rate Resolution that is subject to a separate vote before the final stage of the Bill.
The Finance Secretary said:
“This Budget invests in public services, lifts children out of poverty, acts in the face of the climate emergency and supports jobs and economic growth.
“Parliament can show that we understand the pressures people are facing by coming together to bring hope to people, to renew our public services and deliver a wealth of new opportunities in our economy.
“I am urging all parties to work with us to pass this Budget and to deliver the progress and hope that people in Scotland desperately want to see.”