Shona Robison MSP, Scottish Cabinet Secretary for Finance and Local Government, has confirmed that the 2026-27 Scottish Budget will be published on Tuesday, 13 January 2026. This is two days earlier than previously expected.
The Scottish Budget is usually held in December. However, with the UK's Budget scheduled for 26 November 2025, this will give the Scottish Government little time to assess its implications for Scotland and finalise its plans. Hence, the Scottish Budget is being published later than normal.
In September 2025, a letter from Shona Robison MSP to the Finance and Public Administration Committee of the Scottish Parliament indicated a likely Scottish Budget date of 15 January 2026. However, a subsequent letter dated 6 October 2025 now confirms the Budget will be published two days earlier, on 13 January 2026.
The last Scottish Budget was held on 4 December 2024.
Scottish Income Tax has been in effect since 6 April 2016 and is payable by Scottish taxpayers. This followed the introduction, on 1 April 2015, of:
- Land and Buildings Transaction Tax (LBTT). This replaced Stamp Duty Land Tax in Scotland.
- Scottish Landfill Tax. This replaced Landfill Tax on transactions taking place in Scotland.
Aggregates Levy is due to be devolved to Scotland, with the Scottish Aggregates Tax planned to go live on 1 April 2026.
Useful guides on this topic
Scottish Income Tax
From 6 April 2016, Scotland sets its own Income Tax rates. What is the rate of Scottish Income Tax? What implications does it have?
Scottish Income Tax: Am I a Scottish taxpayer?
Who does Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?
Scottish LBTT Rates
What are the Land and Buildings Transaction Tax (LBTT) rates?
External link
Scottish Government, letter from Shona Robison MSP, 6 October 2025