The Budget Bill is how the Parliament agrees public spending in Scotland. A Budget Bill is introduced to the Parliament every year. It follows a slightly different process to other Bills.
This is a Budget bill
The Bill was introduced on 15 January 2026 and is at Stage 3
This Bill is at Stage 3 of the process to decide if it should become an Act.
The Budget Bill is how the Parliament agrees public spending in Scotland. A Budget Bill is introduced to the Parliament every year. It follows a slightly different process to other Bills.
Read more about the budget process
This budget is for the financial year 2026-27.
The total budget for public spending is £63.5 billion.
The schedules of the Bill, which you can read from page 5, describe what money in the budget can be spent on and the maximum amounts that can be spent.
This is the fifth Budget Bill for Session 6 of the Scottish Parliament.
The Parliament’s standing orders (9.16.2) state that Budget Bills do not require explanatory notes or policy memorandums.
The Scottish Parliament must approve public spending in Scotland for each financial year. It does this by passing the Budget Bill.
Budget (Scotland) (No. 5) Bill as introduced (714KB, pdf) posted 15 January 2026
Delegated Powers Memorandum (136KB, pdf) posted 15 January 2026
Statements on legislative competence (108KB, pdf) posted 15 January 2026
Delegated Powers Memorandum (201KB, pdf) posted 15 January 2026
Statements on legislative competence (157KB, pdf) posted 15 January 2026
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 Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
A research briefing will be published in due course.
The Bill was introduced on 15 January 2026
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 Public Administration Committee.
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.
The Finance and Public Administration Committee published its report on 5 February 2026.
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.
The Committee published its report on 22 January 2026.
Read the Delegated Powers and Law Reform Committee's report at Stage 1
A Stage 1 debate took place on 12 February 2026 to consider and decide on the general principles of the Bill.
Read the minutes of proceedings (184KB, pdf) posted 12 February 2026
Result 65 for, 30 against, 24 abstained, 10 did not vote Agreed
See further details of the motion
The Bill ended Stage 1 on 12 February 2026
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 and debated at the meeting held on 17 February 2026.
Marshalled List of Amendments for Stage 2 (150KB, pdf) posted 13 February 2026
Groupings of Amendments for Stage 2 (170KB, pdf) posted 13 February 2026
Read the agenda, papers and minutes for this meeting
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.
Letter from the Cabinet Secretary for Finance and Local Government to the Convener, 12 February 2026
Budget (Scotland) (No. 5) Bill as amended at Stage 2 (719KB, pdf) posted 17 February 2026
The Bill ended Stage 2 on 17 February 2026
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.
MSPs can currently submit amendments ("changes") to the Bill. A daily list of amendments will be published each day that amendments are lodged or withdrawn by MSPs. Following the deadline for amendments, the Marshalled List and Groupings of Amendments will be published to replace the daily lists. For Budget Bills, only a member of the Scottish Government or a junior Scottish Minister may lodged amendments.
The deadline for amendments is 2:30pm on Friday 20 February.
A Stage 3 'Marshalled List' is a list of all the amendments that have been proposed at Stage 3 and that have been selected by the Presiding Officer. They are listed in the order in which they will be called by the Presiding Officer 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.
‘Timed Groupings’ are usually produced at Stage 3 and set out how long Parliament expects to spend debating the groups of amendments.
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
The Stage 3 debate on the Budget (Scotland) (No. 5) Bill will take place on 25 February 2026.
See further details of the motion
If the Bill is amended at Stage 3, a final version of the Bill will be published following Stage 3 proceedings.