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Bills and Laws

Budget (Scotland) (No. 2) Bill

The Budget Bill is how the Parliament agrees public spending in Scotland. A Budget Bill is introduced to the Parliament every year. It follows a slightly different process to other Bills.

Read more about the budget process

The Bill was passed on 21 February 2023 and became an Act on 27 March 2023



The Scottish Government introduces the Bill and accompanying documents to the Parliament which publishes the Bill.

The Bill was introduced on 22 December 2022

Bill as introduced

Related information from the Scottish Government on the bill

Delegated Powers Memorandum

Information on the powers the Bill gives the Scottish Ministers and others to make “secondary legislation” (usually regulations) and to the Scottish Ministers (such as to make guidance).

Statements on Legislative Competence

Statements on whether the Bill is within the Parliament’s “legislative competence” (if the Parliament has the power to make the changes to the law proposed by the Bill).

Scottish Parliament research on the Bill

Read the research done by the Scottish Parliament on specific parts of the Bill:

Scottish Budget 2023-24