Scottish budget: Key points from Shona Robison's speech

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Shona Robison has set out the government's spending plans for the next year.

The deputy first minister described the 2024/25 budget as the toughest since the creation of the Scottish Parliament in 1999.

Ms Robison, who is also the finance secretary, was charged with plugging an estimated £1.5bn hole in Scotland's books.

Here are the key points from her speech.

Tax rates

  • A new 45% tax band will be created for those earning between £75,000 and £125,140.

  • The top rate of tax, levied against those earning more than £125,000, will also rise by 1% next year to 48%.

  • Starter, basic and intermediate rates frozen at 19%, 20%, 21% respectively.

  • £43,663 threshold for higher band frozen instead of rising with inflation.

Council tax freeze

  • The government will "fully fund" a council tax freeze.

  • Councils will be given £144m worth of extra funding, equivalent to an above-inflation 5% rise.

Business and economy

  • Business premises valued below £51,000 will have their rates frozen.

  • Hospitality businesses on the Scottish islands will be given 100% rates relief - up to the value of £110,000.

Child poverty

  • The Scottish Child Payment will rise to £26.70 from next April - up from £25 per week.

  • Councils will be given £1.5m to eliminate school meal debt for pupils across the country.

  • Free school meals will continue for primary 1 - 5 schoolchildren, with £43m invested to extend the programme to those in primary 6 and 7.

Health and social care

  • NHS boards will receive a 4.3% funding rise, an additional £550m.

  • The health service budget will amount to £13.2bn as part of an "above real terms" rise.

  • Social care, early learning and childcare workers in the private, third and independent sectors will receive a wage rise to at least £12 per hour from April 2024.

Energy and environment

  • Plans to accelerate clean heating systems will receive £358m of funding.

  • £49m investment to "make progress in Scotland's transition to a circular economy".

Arts and culture

  • Arts and culture funding will increase by £15.8m over the next year.

  • Scottish government committed to investing additional £100m in sector by 2028-29.

Public services

  • The Scottish Police Authority resource budget will increase by £75.7m.

  • Capital funding for Police Scotland to improve estate, fleet and technology will rise to £64.5m.

  • Scottish Fire and Rescue Service to receive an additional £13.5m for resource spending and extra funding of £10.3m to improve facilities.

  • Scottish Prison Service funding rises by 10% to £38.6m and £176m has been set aside to to modernise the prison estate.

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