By Zack McJimpsey

Shona Robinson has presented her final budget to Parliament, announcing the spending plans for the next year. This budget could be what draws the line between the parties as we progress towards the election in May.

The most significant measure in the budget was a rise in tax thresholds for people who pay Basic and Intermediate rates of income tax in Scotland. These have been raised by 7.4%. There have been no changes to the Higher, Advanced and Top rate.

There are no changes to the personal allowance as this is controlled by the UK Government who froze it in October’s budget. This means proportionally over half the people in Scotland will pay less income tax than the rest of the UK.

Robinson also announced a ‘mansion tax’ which will take effect in April 2028 around the same time as England's equivalent. This will be done by adding two new tax bands, I and J. I is for properties between 1 and 2 million pounds and J is for properties over 2 million pounds.

The Scottish Child Payment is rising through inflation to £28.20. Additionally, from April 2027 a premium payment for children under one will be introduced. This will start at £40 per week per child, which will benefit 12,000 children according to the Scottish Government.

The budget has provided funding to ensure that breakfast clubs are in every primary school by August 2027.

Commuters are also seeing benefits with a new £2 price cap on bus fares in the Highlands and Islands, Moray, Orkney and Shetland, the Western Isles and most of Argyll and Bute. They have removed peak fares on ferry services in the Northern Isles.

Funding has also been made available to colleges and universities. This includes a 10% uplift equivalent to £70 million being made available to colleges, and 5% equivalent to £55 million for Scotland’s Universities, which includes £20 million for the struggling Dundee University.

In response to this, Scottish Labour MSP Monica Lennon said: “After 20 years in power, this knackered SNP Government is desperately trying to fix a few of its own mistakes with one-off fixes and pre-election giveaways. But the people of Rutherglen, Cambuslang, and Blantyre see right through it. They have decimated Scotland’s finances and brought our public services to their knees.

“This 19th John Swinney budget won’t change our community; it’s just more of the same. NHS waiting lists remain at record levels, our schools are struggling with a lack of resources, and too many local children are waking up in temporary accommodation. We don’t need a budget designed to win an election; we need one designed to rebuild our country.”

Although there has been a record settlement of £15.7 billion for local government, Lennon goes on to say that due to pressure such as inflation and rising demand for services, this would leave South Lanarkshire Council “facing impossible choices”.

Lennon, who is Scottish Labour’s candidate for Rutherglen and Cambuslang, has accused the SNP of “short-term electioneering”.

She said: “No one is buying the pretence that this budget delivers a change in direction. Whether it's the increase in fire response times or the record-high GP vacancies, the cracks are showing everywhere.”

The final vote is expected to take place on the 25th of February.

Is the Scottish Budget just an Election Tactic?