Budget (Scotland) Bill [Session 5]

Outcome: W

A Bill for an Act of the Scottish Parliament to make provision for financial year 2017/18, for the use of resources by the Scottish Administration and certain bodies whose expenditure is payable out of the Scottish Consolidated Fund, for the maximum amounts of borrowing by certain statutory bodies and for authorising the payment of sums out of the Fund; to make provision, for financial year 2018/19, for authorising the payment of sums out of the Fund on a temporary basis; and for connected purposes..

Current Status of the Bill

Received Royal Assent on 31 March 2017.

Introduction of the Bill

The Presiding Officer has decided under Rule 9.12.2 of Standing Orders that a financial resolution is not required for this Bill.

Stage 1

The Parliament debated and passed the Bill at Stage 1 on 2 February 2017.

The Delegated Powers and Law Reform Committee published a report on 1 February 2017 on the delegated powers provisions in the Bill:

6th Report, 2017 (Session 5): Budget (Scotland) Bill at Stage 1

Stage 2

Stage 3

The Parliament debated and passed the Bill at Stage 3 on 23 February 2017.

Official report of meeting on 23 February 2017

Minute of meeting of the Parliament on 23 February 2017

A Marshalled List, Groupings and an 'As Passed' version of the Bill were not produced as no amendments were lodged at Stage 3.

After Passing

Received Royal Assent on 31 March 2017

Budget (Scotland) Act 2017 (asp 1)

Scottish rate resolution

Prior to considering the Bill at Stage 3, on Tuesday 21 February the Parliament debated and agreed to a motion to set income tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer in tax year 2017/18.

Official Report of meeting on 21 February 2017

Minute of meeting of the Parliament on 21 February 2017

Further information on income tax for 2017/18 for Scottish taxpayers can be found at:

http://www.gov.scot/incometax