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Page 10 Budget Proposal B udget Projections 2023/24 to 2025/26 33. Table 1 summarises Audit Scotland's budget projections for the period 2023/24 to 2025/26 based on the budget assumptions detailed on pages 12 to 14.
The Minister for Victims and Community Safety wrote to the Committee on 26 February 2026 to advise that the draft instrument would therefore be withdrawn and a revised SSI laid.
The Scottish Government's memorandum on the Bill also suggested that consideration should be given to including children and young people themselves in the list of consultees on any guidance produced or updated.2Letter from the Cabinet Secretary for Education and Skills to the Convener, 26 June 2025. (n.d.) Retrieved from https://www.parliament.scot/-/media/files/committees/education-children-and-young-people-committee/correspondence/2025/restraint-and-seclusion-bill-cab-sec-es-to-convener-26-june-2025.pdf [accessed 1 December 2025]
SB 26-02i
Scottish Budget 26-27: Taxes Infographic
This infographic looks at the Scottish Fiscal Commission's forecasts for Income Tax, Non-Domestic Rates, Land and Buildings Transaction Tax, Scottish Landfill Tax and Scottish Aggregates Tax.
Committee reports
Date published:
18 November 2025
Not doing so would save the Scottish Government £11m in 2025-26 and £155m in 2026-27. This means that instead of spend above BGA increasing by £306m in 2026-27, it would only increase by £162m.