Accordingly, the Parliament resolved— That the Parliament condemns the impact of the former UK Conservative administration’s austerity and Brexit on the public finances and the wider economy; recognises that progressive taxation in Scotland has ensured that funding has been available to deliver actions to tackle poverty, like the Scottish Child Payment; notes that the latest available evidence shows that Scotland had positive net inward migration of taxpayers from the rest of the UK and was positive for every tax band; further notes that the process to develop the Scottish Budget for 2025-26 is underway; challenges those who would propose reducing tax rates to identify the public services that they would then cut to deliver the required balanced budget; deplores the call from the Scottish Conservative and Unionist Party to introduce an illness tax in the form of prescription charges, and believes that the Baby Box, free prescriptions, free personal care, free eye examinations and free university tuition should be protected and sustained for the future. 5.