The draft Scottish Budget 2018/19 will be published on 14 December, three working weeks after the Chancellor delivers the UK’s autumn Budget on 22 November.
Finance Secretary Derek Mackay made the announcement in a letter to the Finance and Constitution Committee. The amended timing was recommended by the Budget Process Review Group and is designed to give the Scottish Parliament time to scrutinise the Budget proposals.
Mackay agreed with the review group that it would be counter-productive to publish the Scottish Budget ahead of the UK autumn Budget, due to the impact that it may have on Scotland’s public finances.
A new Budget process will be adopted as of the 2019/20 draft Budget. In line with the Budget Process Review Group recommendations, it will offer Parliament a year round approach to Budget scrutiny within the framework set out in the Review Group report.
