Budget (Scotland) (No.3) Bill [Session 5]

 

Outcome: E

A Bill for an Act of the Scottish Parliament to make provision, for financial year 2019/20, 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 2020/21, for authorising the payment of sums out of the Fund on a temporary basis; and for connected purposes.

Current Status of the Bill

This Budget Bill was introduced by the Cabinet Secretary for Finance, Economy and Fair Work, Derek Mackay MSP, on 19 December 2018.  Received Royal Assent on 29 March 2019.

Stage 1

Delegated Powers and Law Reform Committee, 8 January 2019 (Private)

Budget (Scotland) (No. 3) Bill: DPLR Committee Stage 1 Report - 9 January 2019

Stage 1 Debate, 31 January 2019

Official Report and Minutes

Stage 3

Scottish rate resolution

Prior to considering the Bill at Stage 3, on Tuesday 19 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 2019/20.

Official Report of meeting on 19 February 2019

Minute of meeting of the Parliament on 19 February 2019

Further information on income tax for 2019/20 for Scottish taxpayers can be found on the Scottish Government's website.

Stage 3 Proceedings, 21 February 2019 

Official Report and Minutes

After Passing

Received Royal Assent on 29 March 2019. 

Budget (Scotland) Act 2019 asp 3

 
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