The Scottish Budget Process

The Budget Bill

The Scottish Government proposes how to use the money it receives through a block grant from the UK Government and from taxes raised in Scotland.

It does this by introducing the Budget Bill. This is shaped by – and needs approval from – the Scottish Parliament.

Year-round process

Scottish Parliament committees can seek views from relevant Scottish Government Ministers, organisations and members of the public at any time of the year to find out how effective previous spending has been and where money needs to be spent in the future.

Pre-budget reports

Each committee at the Scottish Parliament prepares a pre-budget report between the summer and October, recommending how the Scottish Government should spend YOUR money in the coming year. These reports are sent to the relevant Scottish Government Minister(s) at least 6 weeks before the Scottish Budget is published.

The Scottish Government considers and decides how the pre-budget reports will influence its spending plans, which it sets out in the Scottish Budget. 


For more detailed information on the Scottish Budget, please see our Financial Scrutiny Unit pages, our Scottish Parliament Information Centre (SPICe) briefings and our SPICe blog.


What is the Scottish budget process? Watch our animated guide!


Watch the Scottish Budget Process animation in British Sign Language (BSL) 

Scottish budget process (BSL)


 Watch our short animation on the Scottish budget process (BSL)

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