Scotland’s finance secretary has begun to unveil the nation’s draft budget for the coming year.
Shona Robison is setting out the Scottish government’s tax and spending plans for 2025-26 in a speech at Holyrood.
The MSP previously said the budget will put “the people of Scotland first” and will include measures to tackle child poverty as well as the climate emergency in a way that will boost job and economic opportunities.
The Scottish budget is largely funded through the block grant alongside taxes raised north of the border.
Holyrood has an additional £3.4bn to spend in 2025-26, thanks to cash announced by UK Chancellor Rachel Reeves in her budget in October – taking the overall settlement to £47.7bn.
However, the Scottish budget for 2023-24 amounted to around £59.7bn.
Holyrood ministers are legally obliged to balance the books and have limited borrowing powers with which to raise additional funds.
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The SNP has already confirmed plans to use some of the funding to restore a universal winter fuel payment for pensioners next year.
Under the plans, those in receipt of pension credit or other benefits will receive a £200 or £300 payment, depending on their age.
All other pensioners will receive a reduced payment of £100.
The SNP’s flagship council tax freeze is expected to be ditched.
The budget comes as spending watchdog Audit Scotland warned that the NHS is unsustainable in its present state, with a fundamental change “urgently needed”.
The draft budget will be scrutinised in the Scottish parliament over the coming weeks before an expected vote in February, where the SNP will need to garner support from outside its minority administration for it to pass.
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