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For Income Tax, the Scottish Government has announced there will be an above-inflation increase of 7.4 per cent to the 2025-26 basic and intermediate rate thresholds in 2026-27, reducing revenues by £50 million in 2026-27.
The reason for this is the Scottish Government plans to borrow less in 2026-27 than in 2025-26, and there is no planned use of ScotWind proceeds in 2026-27.”
A data cleansing exercise is underway to further improve contingent worker information outputs and consistency for 2025-26 utilising the new oracle cloud system.
Change in revenue allocations between 2024-25 and 2025-26
Finance Circular 10/2024 includes provisional revenue and capital allocations for local authorities.
We have provided £150,000 of financial support in 2025-26 to deliver a community learning pilot that provides early intervention to parents and young adults.
The Committee subsequently received a joint response from the Minister for Equalities and the Minister for Victims and Community Safety on 26 September 20253Scottish Government. (2025, September 26).