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The Scottish Government continues to have confidence in the validity of HMRC’s outturn statistics. The 2023-24 outturn confirmed a positive net position of £730 million, which was the largest contribution to the Scottish budget since the devolution of income tax. Scottish income tax grew strongly, by 12.7 per cent, between 2022-23 and 2023-24, and 2.6 percentage points faster than the rest of the United Kingdom. We will continue to work closely with HMRC to ensure the effective administration and collection of Scottish income tax.

First, it is disappointing that Liz Smith did not welcome the very positive net position that I outlined and the growth in Scottish income tax revenues. [Interruption.] It seems a shame that no good news can ever be welcomed by members on the Tory benches.

In relation to her question, let me explain to Liz Smith that, at each budget, we set the starter and basic rate bands at such a level that more than half of taxpayers are expected to pay less in the year ahead than they would pay elsewhere in the UK. It is inevitable that earnings growth will be different to that forecast. [Interruption.] However, setting policy based on official, independent forecasts from the Scottish Fiscal Commission is the correct approach to take. The same approach is taken by the Office for Budget Responsibility. As is set out in the tax strategy, we will uprate the starter and basic rate bands by at least the rate of inflation for the lifetime of this Parliament.

Our income tax policy choices carefully balance the need to support households while raising revenue to invest in public services. That investment enables us to provide a range of supports that are not provided in England by the UK Government, such as the Scottish child payment, free prescriptions and free access to higher education. It is for Opposition parties that propose tax cuts to explain which public services they would slash and run down to pay for the tax cuts that they frequently call for.

Yes, I do. We provided Scottish Borders Council with an additional 6.2 per cent compared with 2024-25, which was higher than the average increase for local authorities. The member makes a number of very good points, and I would be happy to meet her to discuss the matter further, if she so wishes.

Here I was anticipating a really positive question from Rachael Hamilton. I will not get my hopes up.

Scottish ministers regularly meet councils, including Scottish Borders Council, to discuss a range of issues of mutual interest. Ministers have also committed to regular meetings with the Convention of Scottish Local Authorities presidential team to discuss key priorities and issues for local government. The Scottish Government recognises the critical role of community sport and leisure facilities across Scotland and provided a record local government settlement in 2025-26 of more than £15.1 billion, which is a real-terms increase of 5.5 per cent and which helps local authorities to support their local priorities.

First, I say to Maggie Chapman that we have record levels of funding for the NHS and local government. Local government has prioritised social care in relation to the funding that it provides and that each local authority allocates. However, that is not to say that we do not recognise the pressures. Demographic changes continue to be a challenge, as do all the other pressures related to inflationary costs, and that means that we need to do things differently.

I believe that the funding of third sector organisations is often a cost-effective way of providing good-quality services, particularly for our most vulnerable. In the spending review, I am committed to looking at whether we can give multiyear envelopes, particularly to third sector organisations, to ensure that they have the continuity of funding and certainty that will help them to provide those much-needed services.

According to the Accounts Commission, for the past three years, we have provided local government with a real-terms increase, which is a fair settlement that supports its local priorities. In addition, this financial year, we have increased culture sector funding as a step towards investing at least £100 million, none of which Rachael Hamilton voted for in the budget. I make the point that I made earlier: if Rachael Hamilton wants more money for culture or for local government, she must address the point that the Tories want to cut public services by £583 million by their unfunded tax policies. They cannot come here asking for more money when, by their own admission, there would be £583 million less for public services under those policies. It does not add up.

The Scottish budget for the next financial year is still to be set in the context of significant financial challenge across the public sector, with multiyear spending plans due to be published on 13 January 2026. The Scottish Government remains committed to supporting the adult social care sector, with additional funding of almost £1.2 billion provided to social care since 2021-22.

As is set out in the service renewal framework in June, during the next 10 years, we want to expand capacity in primary healthcare so that more people receive the right care in the right place at the right time. That means using our resources differently and deploying more of them over time in primary care and community settings.

The new £531 million GP package, which was agreed this week, is part of that. The forthcoming budget will allocate funding to the Government’s priorities of the day, and the published budget will set out the spending plans for the coming financial year.

We have, for many years, passed on all resource consequentials to the NHS. We set that out many years ago as our policy, and that is what we have delivered.

Waiting times are coming down and we have more GPs. However, the problem that Sandesh Gulhane cannot get away from is that the Tories’ tax policy is going to cost around £583 million. That is £583 million less for the NHS, including general practice, and £583 million less for social care. The Tories cannot come here asking for more money when their tax policies mean less money for public services.