Chamber
Meeting of the Parliament 13 January 2026
13 Jan 2026 · S6 · Meeting of the Parliament
Item of business
Budget 2026-27
It will not wash, because we know, and they know, that John Swinney has repeatedly hiked taxes and that he will never do what the Scottish Conservatives would do: comprehensively cut tax and increase thresholds now and into the future.
Although today’s change to thresholds for the basic and intermediate rates is to be welcomed, that does nothing for those people at the middle of the tax bands, who are paying 50 per cent tax on the pound between £43,000 and £50,000. That is the cost of the SNP.
This budget, like all SNP budgets, is smoke and mirrors, is tax and spend and still prioritises welfare over work, with £650 million extra being spent in the social justice portfolio.
With an election just 113 days away, John Swinney thinks that he can morph from Che Guevara into Adam Smith with no intervening steps. [Interruption.] However, ultimately, nothing has changed because, at its core, this SNP Government remains high on tax and low on delivery. [Interruption.]
In the same item of business
The Presiding Officer (Alison Johnstone)
NPA
The next item of business is a statement by Shona Robison on the Scottish budget 2026-27. The cabinet secretary will take questions at the end of her stateme...
The Cabinet Secretary for Finance and Local Government (Shona Robison)
SNP
Today I present a budget for Scottish families, for a stronger national health service and for investment in Scotland’s infrastructure. As a result of the de...
The Presiding Officer
NPA
Let us hear one another.
Shona Robison
SNP
As before, my aim has been to seek common ground. Thanks to constructive pre-budget engagement, key priorities of Opposition members have been included along...
The Presiding Officer
NPA
Thank you, members.
Shona Robison
SNP
We will take forward the dualling of key sections of the A96 and, working with partners, we will ensure that a new station at Winchburgh is delivered. In 20...
The Presiding Officer
NPA
The cabinet secretary will now take questions on the issues raised in her statement. I intend to allow around 60 minutes for questions, after which we will m...
Craig Hoy (South Scotland) (Con)
Con
This pre-election budget is as predictable as it is cynical, but the problem that John Swinney and Shona Robison face today is that hard-working Scots who ar...
The Presiding Officer
NPA
Let us hear Mr Hoy.
Craig Hoy
Con
It will not wash, because we know, and they know, that John Swinney has repeatedly hiked taxes and that he will never do what the Scottish Conservatives woul...
The Presiding Officer
NPA
Let us hear Mr Hoy.
Craig Hoy
Con
Mr Swinney is chuntering away. Under the SNP today, Scotland still remains the highest-taxed part of the United Kingdom. Interruption.
The Presiding Officer
NPA
Just a second, Mr Hoy. Members, I am finding it very difficult to hear Mr Hoy. Let us be courteous.
Craig Hoy
Con
Mr Swinney does not want to hear his litany of failure being read out in the chamber, because economic growth is an afterthought, public services are failing...
Shona Robison
SNP
What is cynical is having a billion pounds of unaffordable, unfunded tax cuts and not telling the public which public services you would cut by £1 billion. I...
The Presiding Officer
NPA
Let us hear one another.
Shona Robison
SNP
—from the Tory back benches. As I set out in my statement, the estimates of the impact of the budget are that 55 per cent of taxpayers will pay less in Scot...
Michael Marra (North East Scotland) (Lab)
Lab
The budget does not meet the aspirations of the people of Scotland, and it does not recognise their need for real change. It is the 19th John Swinney budget,...
The Presiding Officer
NPA
Let us hear Mr Marra.
Michael Marra
Lab
—and choose a new direction for Scotland is by choosing Scottish Labour?
Shona Robison
SNP
I thank Michael Marra for Labour’s decision to abstain on the budget without costing us a single penny, for the second year in a row. It is most helpful, and...
The Presiding Officer
NPA
on the budget. I have some advice for Michael Marra: asking for something is a good start if you want to have a negotiating position on a budget. Laughter. M...
Ross Greer (West Scotland) (Green)
Green
The devil is always in the detail, but I am glad that the Scottish Government has accepted Green proposals to fund the likes of childcare expansion with tax ...
Shona Robison
SNP
I welcome the productive discussions that the Scottish Greens had with me on the budget. The budget is better for the inclusion of Opposition asks, but the O...
Jamie Greene (West Scotland) (LD)
LD
The question is not about how the budget passes but about what people will get out of it if it does. The Scottish Liberal Democrats are in the business of ge...
Shona Robison
SNP
I thank Jamie Greene for his very positive and constructive engagement on behalf of the Liberal Democrats and for welcoming many of the responses to asks tha...
Kenneth Gibson (Cunninghame North) (SNP)
SNP
I warmly welcome the 10 per cent increase in college sector funding, which is a tremendous boost for our young people and the economy, and one that the Finan...
Shona Robison
SNP
I acknowledge Kenneth Gibson’s welcome for the additional college funding. On his substantive question, the Scottish Government is committed to Ardrossan bei...
Murdo Fraser (Mid Scotland and Fife) (Con)
Con
As the Scottish Conservatives raised in the chamber last week, businesses across Scotland currently face increases in their rateable values of up to 400 per ...
Shona Robison
SNP
Revaluation is an independent process, which Murdo Fraser knows full well. We understand the concerns, which is why Ivan McKee has engaged with assessors and...