The Budget Bill is how the Parliament agrees public spending in Scotland. A Budget Bill is introduced to the Parliament every year. It follows a slightly different process to other Bills.
This is a Budget bill
The Bill became an Act on 27 March 2023
This Bill was passed and is now an Act of the Scottish Parliament.
The Budget Bill is how the Parliament agrees public spending in Scotland. A Budget Bill is introduced to the Parliament every year. It follows a slightly different process to other Bills.
Read more about the budget process
This budget is for the financial year 2023-24.
The total budget for public spending is £49.9 billion.
The schedules of the Bill, which you can read from page 5, describe what money in the budget can be spent on and the maximum amounts that can be spent.
This is the second Budget Bill for Session 6 of the Scottish Parliament.
The Parliament’s standing orders (9.16.2) state that Budget Bills do not require explanatory notes or policy memorandums.
The Scottish Parliament must approve public spending in Scotland for each financial year. It does this by passing the Budget Bill.
Budget (Scotland) (No. 2) Bill as introduced (821KB, pdf) posted 22 December 2022
Delegated Powers Memorandum (117KB, pdf) posted 22 December 2022
Statements on legislative competence (109KB, pdf) posted 22 December 2022
Delegated Powers Memorandum (204KB, pdf) posted 22 December 2022
Statements on legislative competence (159KB, pdf) posted 22 December 2022
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is not required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
The Bill was introduced on 22 December 2022
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
The lead committee for this Bill is the Finance and Public Administration Committee.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
The Finance and Public Administration Committee published its report on 25 January.
If a Bill is relevant to more than one committee, 'secondary committees' may consider and report on the general principles of the Bill to the lead committee. Some Bills may also be considered by the Delegated Powers and Law Reform Committee or the Finance and Public Administration Committee.
The Delegated Powers and Law Reform Committee published its report on 24 January 2023.
Result 68 for, 56 against, 0 abstained, 5 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 1 on 2 February 2023
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
There were no amendments at Stage 2. The Bill as Introduced remained the current version of the Bill.
Budget (Scotland) (No. 2) Bill as introduced (821KB, pdf) posted 22 December 2022
The Bill ended Stage 2 on 7 February 2023
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
No amendments were made to the Bill at Stage 2 or Stage 3. The Bill as introduced is the final version of the Bill.
Budget (Scotland) (No. 2) Bill as introduced (821KB, pdf) posted 22 December 2022
Result 68 for, 57 against, 0 abstained, 4 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 3 on 21 February 2023