This is a Budget bill
The Bill became an Act on 18 March 2020
This Bill was passed and is now an Act of the Scottish Parliament.
The Budget Bill is the final stage in the annual budget process. The Bill allows the Parliament to set public spending in Scotland for the financial year 2020-21.
The overall figure budgeted for is £43.0 billion.
This figure includes spending on:
The Scottish Parliament has a statutory duty to produce a Budget each year.
Statutory duty is the law that a company, a government organisation, or the members of a particular profession must obey.
Budget (Scotland) (No.4) Bill [Session 5] as Introduced (445KB, pdf) posted 07 February 2020
Delegated Powers Memorandum (129KB, pdf) posted 07 February 2020
Statements on legislative competence (109KB, pdf) posted 07 February 2020
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is not required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Bill was introduced on 6 February 2020
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
The lead committee for this Bill is the Finance and Constitution Committee. The lead committee considers and reports on the Bill.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
If a Bill is relevant to more than one committee, 'secondary committees' may consider and report on the general principles of the Bill to the lead committee. Some Bills may also be considered by the Delegated Powers and Law Reform Committee or the Finance and Public Administration Committee.
A Stage 1 debate took place on 27 February 2020 to consider and decide on the general principles of the Bill.
Result 65 for, 54 against, 0 abstained, 10 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 1 on 27 February 2020
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
Documents with the amendments considered at this meeting held on 4 March 2020:
First Marshalled List of Amendments for Stage 2 (164KB, pdf) posted 03 March 2020
First Groupings of Amendments for Stage 2 (191KB, pdf) posted 03 March 2020
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
The Bill ended Stage 2 on 4 March 2020
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
Before considering the Bill at Stage 3, the Parliament debated and agreed to a motion about income tax.
It was agreed to charge income tax on some non-savings and non-dividend income of a Scottish taxpayer in tax year 2020/21.
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
Result 63 for, 55 against, 0 abstained, 11 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 3 on 5 March 2020
If the Bill is passed, it is normally sent for Royal Assent after about 4 weeks. Royal Assent is when the Bill gets formal agreement by the King and becomes an Act of the Scottish Parliament. Some Acts become law straight after Royal Assent. Some only come into force on a later date. Sometimes different bits of the same Act become law on different dates.
This Bill was passed on 5 March 2020 and became an Act on 18 March 2020.