Budget (Scotland) (No.4) Bill [Session 5]

 

Outcome: E

A Bill for an Act of the Scottish Parliament to make provision, for financial year 2020/21, 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 2021/22, 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 First Minister, Nicola Sturgeon MSP, on 6 February 2020. Received Royal Assent on 18 March 2020. 

Stage 1

Lead Committee: Finance and Constitution 

Stage 1 debate, 27 February 2020 

Official Report and Minutes

Consideration by other Committees: 

18 February 2020, Delegated Powers and Law Reform Committee

Delegated Powers and Law Reform Committee, 13th report, 2020 (Session 5): Budget (No.4) (Scotland) Bill - Stage 1 report

Stage 3

Scottish rate resolution

Prior to considering the Bill at Stage 3, on Wednesday 4 March 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 2020/21.

Official Report of meeting on 4 March 2020

Minute of meeting of the Parliament on 4 March 2020

Further information on income tax for 2020/21 for Scottish taxpayers can be found on the Scottish Government's website.

Stage 3 debate, 5 March 2020 

Official Report and Minutes

After Passing

Received Royal Assent on 18 March 2020. 

Budget (Scotland) Act 2020

 
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