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 was introduced on 18 December 2024 and is at Stage 2
This Bill is at Stage 2 of the process to decide if it should become an Act.
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 2025-26.
The total budget for public spending is just under £58.2 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 fourth 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. 4) Bill as introduced (706KB, pdf) posted 18 December 2024
Delegated Powers Memorandum (116KB, pdf) posted 18 December 2024
Statements on legislative competence (109KB, pdf) posted 18 December 2024
Delegated Powers Memorandum (200KB, pdf) posted 18 December 2024
Statements on legislative competence (159KB, pdf) posted 18 December 2024
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 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 18 December 2024
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 29 January 2025.
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 8 January 2025.
A Stage 1 debate took place on 4 February 2025 to consider and decide on the general principles of the Bill.
See further details of the motion
The Bill ended Stage 1 on 4 February 2025
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.
MSPs can currently submit amendments ("changes") to the Bill. A daily list of amendments will be published each day that amendments are lodged or withdrawn by MSPs. Following the deadline for amendments, the Marshalled List and Groupings of Amendments will be published to replace the daily lists.
For Budget Bills, only a member of the Scottish Government or a junior Scottish Minister may lodge amendments.
The deadline for amendments is 4:30pm on Friday 7 February 2025.
Documents with the amendments to be considered and debated at the meeting held on 18 February 2025.
Marshalled List of Amendments for Stage 2 will be published before the meeting.
Groupings of Amendments for Stage 2 will be published before the meeting.
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
The Bill as amended at Stage 2 will be published following Stage 2 proceedings.