The aim of this paper is to provide guidance to parliamentary committees on the budget process, which is based on the Budget Review Group’s 2017 review of the budget process. The Group’s report can be found here:
Budget Review Group - Final Report
The Scottish Budget will normally be published no more than three working weeks after the publication of the UK Budget.
The Scottish Government will ensure that the Budget document will include a summary of how the Parliament’s committees have influenced the formulation of the Budget. Ministers will then provide a more detailed response to individual committees’ pre-budget reports within five sitting days from the publication of the Budget. Each committee will then have the opportunity to hear oral evidence from their respective Ministers on the detailed response.
Committees should then consider whether they are content with the Scottish Government’s response and it is at this stage that the need for any alternative spending proposals is considered. Committees and individual Members will have the opportunity to propose alternative revenue and spending proposals through reasoned amendments to the Scottish Government motion on the general principles of the Bill.
Prior to the Stage 1 debate there will be a debate in the Chamber on the committee pre-budget reports and the response of Ministers in the Budget. It is expected that speaking slots will be provided for each committee convener or a representative of the committee. The debate will be led by the Finance and Public Administration Committee.
The Finance and Public Administration Committee will also produce a Stage 1 report on the Budget.
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Pre Budget Reports