Explainers

Why does the Scottish Budget change over time?

The Scottish Budget is initially set out in the Budget documents. It is the starting point for the Budget (Scotland) Bill, typically introduced to the Scottish Parliament in the winter prior to the start of the financial year.

The Bill must be approved by a majority of MSPs. To ensure its passing, sometimes the Scottish Government will change tax or spending plans, leading to the Bill being amended. Once approved by the Scottish Parliament, it becomes law.

The Scottish Budget is then subject to changes through the year, as new information becomes available, or as the Scottish Government changes its plans. These are presented to Parliament as Budget Revisions. These can be presented at any time but in practice there are usually two, in autumn and spring.

Once the financial year has ended, a Provisional Outturn Statement is made to Parliament, typically in June. It sets out near-final spending information against the final Budget position. Two final outturn reports are released some months later: the Scottish Government Consolidated Accounts and a Final Outturn Report.

Watch the Scottish Budget process video to understand the lifecycle of the Scottish Budget.