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We are aware that the Scottish Government is looking to explore a new air quality framework in 2025-26, and we have had discussions at that level about the options and opportunities for changing our air quality guidelines.
It began its consideration of the recommendations in March 2023 and held an evidence session on 26 October 2023 with Susan Duffy, the parliamentary official who led on the Audit, and from Professor Sarah Childs and Meryl Kenny who were expert advisers on the Board overseeing the Audit.
This trend is set to continue. For example, in 2025/26 alone, the Scottish Government expects to raise up to £1.7 billion from Scottish Income Tax through its policy choices, yet the Scottish Budget is only projected to benefit by £616 million.