The Scottish Finance Secretary has unveiled her budget for 2025/26, which she said “offers hope for Scotland’s future”.

Here we look at the key announcements from Shona Robison’s budget speech on Wednesday afternoon.

– Record spending for the NHS

Scotland’s NHS will receive a record £21 billion in funding in the next financial year, Robison said.

She told MPs it was her “biggest commitment”, saying: “Today’s budget provides a record £21 billion for health and social care.

“A £2 billion increase for frontline NHS boards – a record increase.

“This is money that will make it easier for people to access GP appointments, improve A&E and ensure more Scots get the care they need on time .”

She said this would mean that by March 2026 no one will wait more than 12 months for a new outpatient appointment, inpatient treatment or day treatment.

– Record cash reward for Scottish councils

Scottish councils will receive record funding from the Budget.

Robison said: “In 2025-26, the Scottish Government will increase funding for local authorities by more than £1 billion.

“This will take their total funding to more than £15 billion, including £289 million to protect the general revenue grant in real terms. »

She said the money enabled agreed pay increases for teachers, social workers and garbage collectors, among others.

– No freeze on housing taxes

There is “no reason” for big increases in council tax, the Finance Secretary has said.

She announced an increase of more than £1 billion for local authorities, but warned that levies were expected to remain low after council tax was frozen over the past 12 months.

“While it will be up to councils to make their own decisions with record funding, there is no reason for big increases in council tax next year,” she said.

– No change to income tax brackets

Income tax rates in Scotland have been frozen until 2026, Robison told MSPs.

She announced that there would be no changes to the rates during this parliamentary term and that no further bands would be introduced.

Meanwhile, the amount at which the basic and intermediate rates – 20% and 21% – are paid will increase by 3.5% in the next financial year, which Robison says will see more people paying the lower rate of 19% due to salary increases.

– Reduction in the allowance ceiling for two children

The Scottish Government will soften the impact of the two-child benefit cap, Robison said.

Ministers north of the border have for years denounced the policy implemented by the Conservatives, which has not been abandoned by the new Labor administration.

She urged the UK government to provide the data needed to enable change to be implemented.

“There is no doubt that the cap will be removed,” she said.

“My challenge to Labor is to work with us – join us in ending the cap in Scotland, give us the information we need.

“But regardless, let me be very clear: this Government will end the two-child cap and in doing so will lift more than 15,000 Scottish children out of poverty.”

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