I would not want to prejudice the budget and pre-allocate resources that are apportioned to the next financial year. I know that this is pre-budget scrutiny. I look forward to hearing from the committee, and other committees, its recommendations and views on the budget, so I do not propose to prejudice the presentation or content of the budget. Allocating those consequentials will be part of the usual process.
On the other matters that the member raised, the chancellor has made some spending announcements during his party conference. I look forward to seeing the detail of the profile and Barnett consequentials that might come to Scotland. There is an issue about how that profiling is done, but any Barnett consequentials will be considered as part of the usual budget process. Tax reconciliations are covered in the outturn report for the next financial year. We have the ability to use the drawdown from the reserve and the reserve borrowing powers if we choose to.
I set out some principles in the medium-term financial strategy, but the exact mechanisms that we will use will be set out very clearly in the budget when it is presented.
If the committee wishes, I can talk about the timescale for the budget, as anticipated—there is no clarity from the UK Government on when its autumn budget will be announced. That leaves us not knowing the position on tax and the whole position for the Scottish budget, because in order to have an understanding of the fiscal framework and to fully inform the Scottish budget, we need the tax and block grant adjustment determinations.
My current thinking is to set the Scottish budget in December, as has been the pattern over the last few years; I propose 12 December, but that is on the basis that we will have a UK budget. That would give me the necessary time to inform the Scottish Fiscal Commission, the convener and the Finance and Constitution Committee. This is the first time that the date that I am working to has been shared publicly. I will write to the committee to confirm that date, but we need the UK budget to help us with the figures that will drive the whole budget process.
I will work to that rhythm of business, pattern and timetable, which are well established with the committees in the Parliament. However, that is made immeasurably more difficult if there is no UK budget in advance. We would need to reflect very closely if there was no UK budget; as yet, it is not particularly clear from the chancellor or the Chief Secretary to the Treasury whether there will be a UK budget before or after 31 October, or where a potential UK general election might fit within that timescale. I want to give the committee as much notice as possible.
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