The Scottish Government's Draft Budget sets out their planned spending for the upcoming financial year. This page provides information and analysis to support Parliamentary scrutiny.
Below you will find links to the Draft Budget 2015-16 and spreadsheets produced by the Financial Scrutiny Unit showing the proposed spending at different levels of detail, based on information provided by the Scottish Government.
Videos: Scotland's tax powers
1. Where does Scotland get its money from? This short animation explains where Scotland gets its money from. It explains what the block grant is and how it is calculated.
2. Scotland’s tax powers are changing. The short animation describes Scotland’s “old” taxes such as Council Tax and Business Rates, and its new ones (Land and Buildings Transaction Tax and Landfill Tax) as well as its most recent tax, the Scottish Rate of Income Tax. It also discusses the taxes that will be devolved through the Scotland Act 2016 and how this will affect the block grant.
3. How does the new Scottish Rate of Income Tax work? SRIT came into effect on 6 April 2016. This short animation explains how this tax works and what powers it gives the Scottish Government over income tax for Scottish taxpayers. It also explains how the block grant was adjusted for 2015-16 to reflect the loss of SRIT revenues to HM Treasury.
The Scotland Act 2016 received Royal Assent on 23 March 2016. The Scottish Rate of Income Tax (SRIT) came into effect from 6 April 2016 and will be superseded by the devolution of income tax on non savings non dividend income in April 2017.
Visualisations which allow you to explore the Scottish Governments budget.
This page provides guidance on the four principles of financial scrutiny.
A suite of tools which allow you to explore the devolved taxes.
Briefings and data on the Scottish Government's Budget for 2015-16.
Information on how the UK budgets affect the Scottish budget .
On-line calculator which allows you to see how much tax is due on salaries at the UK tax rate and under the new Scottish Rate of Income Tax (SRIT) which will come into force in 2016-17 under the terms of the Scotland Act (2012).