Shona Robison
Scottish National Party · Scotland
“For the purposes of rule 9.11 of standing orders, I advise the Parliament that His Majesty, having been informed of the purport of the Visitor Levy (Amendment) (Scotland) Bill, has consented to place his prerogative and interests, in so far as they are affected by the bill, at the disposal of the Parliament for the purposes of the bill.”
“I acknowledge that there have been rising costs across the whole public sector. They include the rising costs of employer national insurance contributions and VAT, while the global situation at the moment will put fuel costs up for local authorities and every other part of the public sector. We are well aware of the rising costs.”
“All local authorities in the north- east region have announced council tax increases that are well above the rate of inflation. Financial and social pressures on many constituents make it difficult for them to pay their rent, and delays in receiving social security support compound that situation.”
“Presiding Officer, before I answer the question, I hope that you will indulge me just for a moment, as this is my last portfolio question time and my last opportunity to speak in the Parliament. I take this opportunity to thank my Government officials for all their support in my Government role.”
“Local government has a key role to play in driving progress on reducing child poverty, including by delivering whole-family support that breaks the cycle of poverty. That is why the 2026-27 Scottish budget provides a further real-terms increase to the local government settlement.”
“However, if the amount of funding was truly sufficient, SNP-run councils such as Perth and Kinross Council would not be forced to raise council tax by nearly 9 per cent simply to stand still. Does the cabinet secretary accept that the so- called record funding is not keeping pace with rising costs?”
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“That includes our commitment to the communities that are affected by the closure of Mossmorran, which will receive targeted support of £9 million over the next three years; our commitment to the residents of Shetland and Orkney, who will benefit from lower costs as we scrap peak fares for islanders on the northern isles ferries; and our commitment to the college sector, which will see a substantial 10 per cent increase in funding—that is £70 million extra this year. Alongside that, the Scottish Funding Council, supported by the Scottish Futures Trust, will be working with colleges, including Forth Valley College and Dundee and Angus College, to develop a comprehensive infrastructure investment plan that addresses local priorities.”
“Those include, among other things, more money to improve neurodevelopmental assessments and care for children and young people; additional investment for changing places toilets; resources to support bus franchising; and support for the redevelopment of Edinburgh’s King’s Theatre. From our budget conversations, I have no doubt that members across the chamber will also welcome actions in other key areas.”
“Our ambition is clear: a Scotland where public services work seamlessly for people, are modern in their design and delivery, are accessible where and when they are needed, are flexible in how they respond and are consistently focused on the best outcome. In short, public services that are centred on the needs of the citizen, not the needs of the system. Of course, for the budget to pass and for the benefits to be felt by families across Scotland, we need support and votes from other parties across the chamber. As before—[Interruption.] The Presiding Officer: Let us hear one another. Shona Robison: As before, my aim has been to seek common ground. Thanks to constructive pre-budget engagement, key priorities of Opposition members have been included alongside the priorities of the Government in my budget plans today.”
“This budget is focused on delivery and hope, on a stronger NHS and on a brighter future for Scotland and the people who live here. It will direct more public spending to the front line. At its very heart is a commitment to effective and efficient policy delivery through a more modern public sector and smarter use of technology, including digital delivery, making it easier for citizens to access the services that they need. Our approach to public sector reform will deliver £1.5 billion in efficiencies, helping us to protect front-line services from the worst impacts of a tightening fiscal environment, caused not least by the constraints that the UK Government has put on Scotland’s budget, including the near £400 million shortfall in funding as a result of the chancellor’s decision to increase employers’ national insurance contributions.”
“We have abolished Thatcher’s right to buy, which means that, after years when the number of socially rented homes was falling, it is once again increasing in Scotland. Indeed, since 2007, we have delivered more than 141,000 affordable homes, 101,000 of which have been for social rent. Scotland has been changed for the better by this Parliament and by this SNP Government, but we are determined to go further. That is why this budget is focused not only on securing the gains that have been made but on moving forward to take the best next steps for our nation. When decisions about Scotland are taken here in Scotland by a Government that puts the people of Scotland first, transformational change can and does happen.”
“Public health has been advanced, with Scotland taking the lead on action to reduce the harm from alcohol and through transformational measures such as the human papillomavirus vaccination. The amount of electricity that is generated by renewable sources has increased more than fourfold since 2008—a step change that should mean substantially lower energy bills and will mean lower energy bills when Scotland’s energy is in Scotland’s hands. Electrification of key rail routes has improved journeys for tens of thousands of commuters, and ScotRail has been brought into public ownership. We have been able to replace the UK’s costly private finance initiative with a more cost-effective alternative, which has, in turn, enabled us to build hundreds of new schools and substantially upgrade hundreds of others.”
“In doing so, they will help us to make Scotland the fairer nation that we all know it can and should be. Self-government works for Scotland. The choices that we can make in this, our national Parliament, make a real difference for the people we serve. Our choices mean that child poverty in Scotland is at a 30-year low and it has been falling in Scotland while it has risen elsewhere on these isles. That has been achieved because we can build a social security system that is more compassionate and a tax system that is more progressive. Decisions taken by this Parliament and Government have played a key role in reducing carbon emissions in Scotland by more than half.”
“To deliver even more for those with the least, we will ask those with the most—the very wealthiest—in our land to contribute that little bit more. That includes the introduction, by April 2028, of two new council tax bands for the most expensive properties in Scotland, which will be those that are worth more than £1 million on an up-to-date valuation. That measure will bring greater fairness as well as increased revenues to councils. From April 2027, the air departure tax will come into force and we will shortly launch a consultation on a new Highlands and Islands exemption continuing to exempt domestic flights. Through that new framework, we will introduce a private jet tax. Those who choose to travel by private jet in Scotland will pay a fair share for that privilege.”
“In 2027-28, because of the choices that have been made in this budget, we will go further, by boosting to £40 a week the payment for families with a baby under one. The first year of a baby’s life is one of the most exciting times for any family, but we know that that time can also bring extra stress and costs. That is why the Government is delivering the strongest package of support for families with young children anywhere in the UK, from the baby box to best start payments and, of course, our game-changing Scottish child payment. That support for mums and dads will help them through the critical first year of their child’s life, delivering the best start in life for children and for families. That commitment speaks to who we are as a Government and to our values and ambition for each and every child in our land.”
“That means, this year, as part of a £50 million whole-family support package, specific additional support for colleges as part of on-going initiatives to raise income through skills and education, so that people can find work, or better-paid work; action to remove transport barriers that make it difficult for some to access work; and additional resources for key third sector partners to target more precisely those families who are hardest to reach. It means a further £49 million this year for measures that we will announce in the updated child poverty delivery plan in March, as we strive to reduce child poverty faster and further. In 2026-27, the transformational Scottish child payment will, of course, increase with inflation.”
“Just over a year ago, I announced in the chamber our intention to scrap the cruel two-child cap. That was widely welcomed across Scotland, but the representatives in this Parliament of the UK’s governing party could not bring themselves to vote for it. It has taken the UK Government almost a year to catch up, but I am pleased that it has done so. The Scottish Government will now go further and do more. Instead of mitigating yet another damaging Westminster policy, we can use the £126 million that is released for the coming year to keep even more Scottish children out of poverty. Our aim is to target all those extra resources in the most effective way, to ensure maximum impact on those families in greatest need by increasing their income and reducing their costs.”
“That is why we will continue to offer and expand the best cost of living support package anywhere in the United Kingdom. My message to the people of this country is clear: thanks to our cost of living commitments, they will be better off in so many ways because they live in Scotland and because Scotland is led by the Scottish National Party. I am very proud to present a budget for Scotland with an investment of almost £68 billion in the wellbeing of our people and the future prosperity of our nation. I also present our multiyear spending plans. Given a total investment of almost £200 billion, the Scottish spending review and the infrastructure investment pipeline demonstrate the scale of our ambition for our nation. I will begin today where I left off in my budget last year.”
“Today I present a budget for Scottish families, for a stronger national health service and for investment in Scotland’s infrastructure. As a result of the decisions that I am announcing, some of the pressure on families and family budgets will ease; there will be more operations and appointments in our health service and it will be easier to access a general practitioner; college funding will grow, giving our young people more opportunities to learn and flourish; life will be a little easier for parents, with more wraparound childcare; and more young Scots will be able to find a home that they can love and can afford, which will help them to build a more secure future right here in Scotland. The Government wants what is best for Scotland.”
“Shona Robison: The Scottish Government has introduced many measures that have put more money into people’s pockets, including the Scottish child payment, which has meant that Scotland is the only part of these islands with falling child poverty rates. We expect those with the broadest shoulders to pay a bit more; however, we will deliver a budget that will be fair to households, fund public services and continue our ambition to eradicate child poverty. The Deputy Presiding Officer: That concludes portfolio questions on finance and local government. There will be a brief pause before we move to the next item of business, to allow members on front benches to change. Social Security Spending”
“As is normal, we will outline our income tax policy decisions in the Scottish budget, which for the year 2026-27 will be published on 13 January 2026. Tim Eagle: Labour’s decision to freeze income tax thresholds—which was unsurprising, given what Labour has been doing in government—pulls more ordinary workers into higher tax bands. Although the Scottish National Party has criticised the Labour budget, it is doing the same in Scotland. In 2018, an experienced teacher’s salary sat at around £9,000 below the higher rate threshold, whereas, next year, that same teacher will be at around £9,000 above it. I do not see how that can be fair. Does the cabinet secretary accept that the continuation of threshold freezes is nothing more than a stealth tax on working people at a time when they need more money in their pockets?”
“Shona Robison: I recognise that this is a difficult time for businesses that are affected by RAAC, and Fulton MacGregor has laid out the impact on such businesses in his area. We encourage all business owners to follow the guidance that is available, including that from the Institution of Structural Engineers. However, I will be happy to look further into the matter if the member will share the details with me. Tax Thresholds (Budget) 8.”
“That has led to massive financial and personal costs to those businesses, whose operators tell me that they have no financial support and very little practical support from the council, despite them believing that support had been promised at a previous council meeting and despite them having taken, in good faith, the advice that the council gave them. The council says that the businesses do not fit the criteria for any of its current grants. Surely that is not right. Those businesses support a town centre that is already in trouble, and they provide valuable employment. What more can the Scottish Government do to enable local authorities to provide support to businesses in such exceptional circumstances, thereby reducing the risk of our high streets going into further decline?”
“The 2026-27 Scottish budget will be published and presented to the Parliament on 13 January next year, and further details will be available at that stage. We expect every local authority in Scotland to keep those affected by RAAC up to date with guidance and support to help to manage this issue. We are keen to work with councils on exploring solutions, such as flexibility to support more affordable housing projects in their area to create the fiscal headroom needed. Fulton MacGregor: This week, I met representatives of four small local businesses that had been based on Main Street in Coatbridge but had been forced to relocate in what they had been told was an emergency due to the presence of RAAC in an adjoining property.”
“I share the concern that the retention of the energy profits levy risks further consequences for jobs and investment across Scotland’s energy sector over the coming weeks, months and years. As the First Minister set out to the Prime Minister last week, the energy industry will continue to face a threat unless it gets the support that it needs from the UK Government. The First Minister pressed that point very firmly. Such support must include an urgent transition from the EPL to a fairer fiscal mechanism, to help to ensure that there is a just transition from oil and gas to renewables that protects skills and delivers a future investment pipeline.”
“Furthermore, the EPL undermines the shift to a balanced energy mix, as the loss of the requisite skills and experience from the north-east gathers pace. Most alarming of all, HM Treasury stipulates that a windfall occurs only at a Brent oil price of around $95, which is a price that has not been seen in three years. That means that the EPL is, according to the Government’s own determination, unwarranted. Does the cabinet secretary agree that retaining the EPL until 2030 risks thousands of avoidable North Sea job losses and that, instead, bringing forward the new oil and gas price mechanism to 2026 will protect jobs, stimulate investment and deliver much-needed energy and job security? Shona Robison: I agree very much with Audrey Nicoll’s proposition.”
“When the First Minister met the Prime Minister last week, he made it clear that the UK Government must act now or run the risk of delivering irreversible deindustrialisation and decline in Scotland’s economy. The energy industry is facing an existential threat unless it gets the support that it needs from the UK Government—including the removal of the energy profits levy—to help to ensure that there is a just transition from oil and gas to renewables that protects skills and delivers a pipeline of future investment. Audrey Nicoll: The replacement windfall tax mechanism ignores the fact that the industry needs certainty now, as job losses are already reaching levels of around 1,000 a month.”
“Through our just transition fund and the energy transition fund, more than £120 million has already been invested in the north-east to support the region’s transition to net zero. Energy Profits Levy (North East Scotland) 4.”
“Does the cabinet secretary share my concerns about the impact of Labour’s fiscal policies on local communities in my constituency? Will she say any more about the Scottish Government’s work with local authorities to mitigate that impact? Shona Robison: I share Jackie Dunbar’s concern that the retention of the reserved energy profits levy risks further consequences for jobs and investment across Scotland’s energy sector over the coming weeks, months and years. I assure her that the Scottish Government will continue to do what it can with the powers that are available to us, working alongside partners such as local authorities and trade unions, to support the energy workforce.”
“The 2025-26 budget delivered record funding of more than £15.1 billion for local government, which was a real-terms increase of 5.5 per cent. As part of the record funding package for local government, Aberdeen City Council will receive £505.1 million to support day-to-day services, which equates to an extra £37.5 million or an additional 8 per cent compared to 2024-25. Jackie Dunbar: Aberdeen Cyrenians, which is a charity that supports people across Aberdeen who are facing poverty and homelessness, has warned that reforming the energy profits levy “is not just an economic imperative, it’s a moral one”, which is needed to prevent a “spiral of decline” and social harm in the city that no amount of welfare spending can reverse.”
“The UK Government’s local growth funding, including the pride in place programme, has completely bypassed democratic scrutiny and accountability and has created stakeholder confusion, undermining the governance structures and work of local communities. That is a view that is shared by Labour members of the Senedd in Wales. We have a strong track record of delivering regeneration with communities, and I hope that the UK Government honours our previous ministerial agreement to work together to maximise the impact of those funds for Scotland’s people and places. The Deputy Presiding Officer: I ask for supplementary questions to be brief.”
“By contrast, does she agree that the United Kingdom Government’s top-down pride in place programme, which provides no funding for Clackmannanshire, undermines both devolution and genuine community-led initiatives such as those in my constituency? Is she concerned that, although Labour members of the Welsh Parliament have spoken out against that devolution grab by the Labour Government in Westminster, there has not been a squeak from the Labour Party here in Holyrood? Shona Robison: I agree with that. Although we welcome all investment to support Scotland’s communities, we are strongly opposed to the use of the United Kingdom Internal Market Act 2020— as the Labour Party here used to be—to fund activity in devolved areas in Scotland.”
“Our recently published public service reform strategy recognises the critical importance of community empowerment to the design and delivery of local services. Through the democracy matters process, we have gained valuable insight into the contribution that community-based organisations and individual citizens are already making to improving outcomes in local areas, as well as their desire for greater influence and control over decisions that affect them. Keith Brown: The cabinet secretary will be aware of the innovative transformation work that is under way in Clackmannanshire, supported by £1 million of investment from the Scottish Government, which puts community voice at the centre of designing local solutions.”
“Those impacts extend across the energy sector, including in relation to renewables and supply chains. We will, of course, continue to relay those concerns to the UK Government in the strongest possible terms.”
“The energy profits levy is taxing a windfall that no longer exists and is devastating Aberdeen’s economy. What is the Scottish Government doing to encourage the UK Government to rethink the EPL? Shona Robison: I share Jackie Dunbar’s concerns about the job losses that were announced at Harbour Energy in Aberdeen and about the approach that was taken to the reserved North Sea fiscal regime in the UK budget. The Chancellor of the Exchequer has not heeded the clear warnings from across the energy industry on the necessity of making the transition from the energy profits levy to a fairer and more stable regime as soon as possible. The impacts are being felt acutely in the north-east. They include the further job losses that Jackie Dunbar highlighted.”
“The UK budget has failed to deliver for Scotland and will have detrimental effects for the North East Scotland region. We are deeply disappointed and concerned that the UK Government has failed to reform the energy profits levy, ignoring our warnings and those from industry. That places jobs, investment and the energy transition at risk. Distilleries in the north-east are crucial to the whisky industry, which contributes more than £5 billion in exports and supports more than 20,000 jobs. The disparity in alcohol duty has been ignored again, with the increase in rates resulting in an 18 per cent rise in just three years. Jackie Dunbar: Days after the budget was published, Harbour Energy announced the loss of another 100 jobs in Aberdeen.”
“The UK Government has made much of the very limited additional funding that has been provided, but that stretches across five years and, as Keith Brown pointed out, it is less than half the shortfall in funding as a result of the increased cost of employer national insurance contributions that is being faced by our public services, which is estimated to be about £2 billion across the five- year period. I called for significant investment in public services and infrastructure, but the UK budget failed to deliver the scale of funding that we need. That means that we continue to face a very challenging outlook as we head into the Scottish budget. Visitor Levy (Impact on Hospitality and Tourism Businesses) 5.”
“A real-terms increase of only 0.8 per cent was granted “because Anas Sarwar asked us to”.—[Official Report, House of Commons, 26 November 2025; Vol 776, c 388.] Does the cabinet secretary agree that that demonstrates not influence but ineffectiveness and a complete lack of ambition on the part of Anas Sarwar, that he asked for far too little and that Scotland has once again been treated, as the cabinet secretary said, as an afterthought by the UK Government? The Presiding Officer: Please answer on devolved responsibilities, cabinet secretary. Shona Robison: I absolutely agree with Keith Brown.”
“Keith Brown: Given the warning from the Institute for Fiscal Studies that the budget—the Labour budget—bakes in austerity for the years ahead, what assessment has the Scottish Government made of the pressure that that will place on Scotland’s public services, especially when the so-called funding uplift does not cover even half of the cost of the national insurance rise that was forced on employers this year?”
“The UK budget process has been chaotic and failed to deliver for Scotland. We needed the UK Government to prioritise investment in public services, support for jobs and industry in Scotland and serious action on energy bills. Instead, Scotland was again treated as an afterthought, with families left to pay the price. Abolition of the two-child limit is, of course, welcome, but it is long overdue. This Government has already taken forward plans to mitigate it in Scotland. We are looking carefully at what the UK budget means for Scotland and our budget, which will be published on 13 January.”
“For the purposes of rule 9.11 of standing orders, I advise the Parliament that His Majesty, having been informed of the purport of the Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill, has consented to place his prerogative and interests, in so far as they are affected by the bill, at the disposal of the Parliament for the purposes of the bill. Non-Domestic Rates (Liability for Unoccupied Properties) (Scotland) Bill”
“The Government is committed to engaging with interested parties on strategic transport matters and supporting the users of the A77. I know that the Cabinet Secretary for Transport will continue to listen to the views of local people.”
“Given the key economic importance of the A77 not only to the south-west of Scotland but to the whole country, does she believe that the figure that she mentions is enough to significantly address the problem and ensure that it will deliver an economic benefit to the south-west? Shona Robison: I am pleased that Carol Mochan recognises the Cabinet Secretary for Transport’s engagement with local people. The Government recognises the strategic importance of the A77 to Scotland’s economy. We value the critical link that it provides to the wider trunk road network and to the markets in the rest of the United Kingdom and Europe. Making improvements to the A77 is one of the 45 recommendations that are included in the second strategic transport projects review, which was published in December 2022.”
“Since 2007, the Scottish Government has delivered five major A77 improvements, totalling £64 million, including the £29 million Maybole bypass. In addition, approximately £425,000 has already been budgeted for road safety work on the A77 this year. We are working with local people through the south-west roads focus group and the A77 campaign group to develop recommendations for further targeted improvements on the A77. Carol Mochan: The cabinet secretary clearly knows the concerns of local people regarding those roads, and I thank the Cabinet Secretary for Transport for meeting community campaigners to hear their concerns.”
“Shona Robison: Again, the SFC fact sheet, which was released on 11 November, shows that, after accounting for deductions from taxable income, most Scottish taxpayers are expected to pay less income tax than they would in the rest of the UK in 2024-25 and 2025-26. Accounting for deductions such as pension contributions is required to reflect the tax that is actually paid by taxpayers. The fact sheet demonstrates that our commitment to ensure that the majority pay less than elsewhere in the UK is being delivered. For the remainder of the session, we will maintain the commitment that more than half of Scottish taxpayers will pay less income tax than they do in the rest of the UK. [Interruption.]”
“The Scottish Government welcomes the Scottish Fiscal Commission’s fact sheet. Its estimates of net median income in 2024-25 and 2025-26 show that a majority of taxpayers in Scotland are expected to pay less than taxpayers in the rest of the United Kingdom. That demonstrates that our commitment to ensure that the majority pay less than is paid elsewhere in the UK is being delivered. Liz Smith: Once again, Scottish ministers have repeatedly told us about their interpretation of forecasts. Just for once, can we have an admission based on what has actually happened? The facts, as presented by the SFC and His Majesty’s Revenue and Customs for outturn year 2023-24, show that median Scottish taxpayers paid more than their counterparts in the rest of the UK. Will the cabinet secretary finally accept the facts and stop misleading the public?”
“I confirm that the budget will protect and build on the substantial investments that the Scottish Government has already delivered for the people of Scotland. We will continue to work with our partners across the public sector to provide additional certainty and to address any budget challenges, including on how we operate and collaborate on reforming public services to ensure that they are sustainable and people centred. The Deputy Presiding Officer: Question 6 has been withdrawn. “Scottish median incomes fact sheet” 7.”
“The Conservative-led administrations in Moray and Aberdeenshire have been making decisions that are harming some of our most vulnerable people, while passing the buck to the Scottish Government. Can the cabinet secretary set out what multiyear certainty and flexibility will be available in the next Scottish budget and the new deal for local government, given late and tightening UK fiscal events, so that my constituents can be confident that, regardless of local and UK decisions, the Scottish Government is doing all that it can to protect our public services? Shona Robison: On 13 January 2026, I will set out the Scottish budget and the spending review, which are being developed against the backdrop of a late and highly uncertain UK Government budget.”
“We are considering the implications of all possible United Kingdom budget outcomes for the Scottish budget, but the lack of any meaningful engagement from the UK Treasury is not helpful. I appreciate that that will also have implications for local government. As I said earlier, we have a history of working with local authorities and the Convention of Scottish Local Authorities to ensure that council finances are sustainable. We will continue to work with our partners across the public sector to ensure that communities across Scotland receive high-quality public services. Karen Adam: Across my constituency of Banffshire and Buchan Coast, public services are under real pressure.”
“With our partners and local government, in the context of the recently agreed fiscal framework, we will continue to ensure that the budget challenges that are facing both spheres of government are properly understood. Despite a decade of UK Government austerity measures, the total local government finance settlement increased by almost 50 per cent between 2013-14 and 2025-26. The Scottish Government will continue to ensure that the people of Scotland receive the high-quality public services that they expect and deserve. United Kingdom Fiscal Decisions (Impact on Scottish Budget and Local Government Funding) 5.”
“In its recent correspondence with the United Kingdom Government, COSLA set out the case for additional funding to the Scottish Government to facilitate a sufficient local government settlement, highlighting the acute pressures in social care and housing. With the fiscal framework having been published, can the cabinet secretary outline how she will work with COSLA to ensure that there is effective delivery of the necessary budget provision, bearing in mind that the UK Government has delayed the autumn budget, which has seriously undermined the timescales that are available for the Scottish Government to publish its budget? Shona Robison: The Scottish Government has a long history of working with local authorities and COSLA to ensure that council finances are sustainable.”
“I welcome the meaningful budget engagement between the Scottish Government and the Convention of Scottish Local Authorities that has taken place throughout the year, including during my meeting with the new COSLA resources spokesperson at the COSLA conference on Friday 14 November. The outcome of the 2026-27 local government finance settlement will be announced as part of the Scottish budget on 13 January. Audrey Nicoll: In May this year, the Accounts Commission forecast a £528 million revenue budget gap for 2026-27. As a result, increasingly difficult decisions are being made by councils to meet their legal obligations to balance their budgets.”
“Would the cabinet secretary agree that Scotland needs greater borrowing powers in order to smooth potential shocks that may be created by the UK budget? Shona Robison: The late UK budget means that I am not able to deliver the Scottish budget until January. The uncertainty and lack of engagement from the UK Government has also been very unhelpful as we try to anticipate the impact on our own budget. Under the current arrangements, we are managing considerable challenges and volatility with limited powers. It is clear that we need greater fiscal flexibilities to support effective budget management, and I have urged the UK Government to work with us to provide that. Although the chancellor has not accepted a meeting, I expect to speak to the Chief Secretary to the Treasury before the budget, and I will continue to press Scotland’s case.”
“I wrote to the Chancellor of the Exchequer two weeks ago seeking an urgent meeting, and the First Minister hoped to meet the Prime Minister, but the UK Government has not agreed to those meetings. The mixed messages and speculation on what the UK Government may do in its budget have been unhelpful as we consider the implications for our own fiscal position. When I met the Chief Secretary to the Treasury last month, I stressed the importance of the UK Government speaking to us about the impact of its plans on Scotland and our finances. I am very concerned that, yet again, Scotland will be treated as an afterthought. Gordon MacDonald: The UK budget will be delivered on 26 November, which is a month later than last year. What impact will that have on the Scottish Government’s ability to plan effectively for 2026-27?”
“Shona Robison: I repeat that, as the Scottish Fiscal Commission has said, the majority of taxpayers pay less in Scotland than they would elsewhere in the UK. Of course we will look at the Audit Scotland report, but our income tax policy has meant that there is more money for households. Protecting investment in our public services and the social contract would be put at risk by the Tories’ unfunded tax policies. On the day that the two top global credit rating agencies—[Interruption.]”
“As is the normal course for any budget, we will outline our income tax policy for 2026-27 in the Scottish budget, on 13 January 2026. Craig Hoy: Let us be clear: the Scottish National Party has broken its manifesto pledge on income tax and has repeatedly misled this Parliament about how many Scots may pay more tax than they would in the rest of the United Kingdom. Today’s Audit Scotland report shows that more than £1 billion of projected income tax gains from previous tax rises have simply not materialised. If the SNP increases tax again in January, it will only deepen the fiscal doom loop that this Government is presiding over. Will the cabinet secretary now listen to the Scottish Conservatives and engage in a zero- based budgeting approach to identify the savings that are required to restore sustainability to Scotland’s public finances?”