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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.
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and Community Safety wrote to the Committee on 26 February 2026 to advise that the draft instrument would therefore be withdrawn and a revised SSI laid.
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.
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.
Invest to Save Fund
The 2025-26 Scottish Budget included an Invest to Save Fund of up to £30 million which recognised “the need to catalyse efficiency, effectiveness and productivity projects as part of the PSR programme”.1Scottish Government . (2024, December).