Overview
- Finance Secretary Shona Robison set out £22.5bn for health and social care, including a record £17.6bn for NHS boards and £36m to expand walk‑in GP clinics.
- The Scottish Child Payment will rise to £40 a week for children under one and will be uprated with inflation from next April, alongside new funding for a child‑poverty action plan.
- Income‑tax thresholds for the basic and intermediate bands will increase by 7.4%, offering modest relief to lower earners, while higher‑rate thresholds are largely unchanged and the 50% marginal band for some incomes remains unaddressed.
- New wealth‑focused measures include a planned private jet tax after April 2027 and two additional council tax bands for £1m‑plus homes by April 2028.
- Businesses get reduced property rates, £184m of transitional relief over three years, and a 15% rates relief for hospitality, tourism and leisure firms capped at £110,000 per business per year.