This briefing is intended to assist new Members and others in understanding the principles and processes underpinning the Scottish Budget. The briefing explains some of the basic elements of public finance and describes the process of parliamentary scrutiny. It also summarises the historical developments that led to the current process and provides a one-page summary of a “standard year” of budget scrutiny.
This briefing updates SPICe briefing 03/24.
Read SPICe Briefing: Guide to the Scottish Budget - Subject Profile (208KB pdf)
Published: 13 June 2007