Ahead of Tuesday’s final debate and vote on the Bill for the 2023-24 Scottish Budget, deputy first minister John Swinney has set out the “social contract with every citizen of Scotland” – supporting people through the cost of living crisis with the groundbreaking Scottish Child Payment, the expansion of free school meals and free bus travel to more than two million people.

Against a background of high inflation and the cost of living crisis, record funding of more than £19 billion is committed to the health and social care portfolio – an increase of over £1bn. Other measures include more than £350 million for the Council Tax Reduction Scheme which sees 370,000 households paying no council tax, and for business the lowest non-domestic rate poundage in the UK will mean more than 95% of properties are liable for a lower property tax rate than elsewhere.

Investing in Scotland’s future with more than £4.6bn for the net zero, energy and transport portfolio, the Budget also includes £467m to protect the natural environment.

The Budget will also prioritise the design, development and implementation of Scotland’s social security powers and delivery of twelve benefits through Social Security Scotland, including the Scottish Child Payment, at £25 per week, that is now available to all eligible under-16s, and complex disability benefits.

The government said it is investing in Discretionary Housing Payments to provide direct financial support to those struggling with housing costs as well as its work on tackling fuel poverty in close collaboration with the net zero portfolio; supporting its continued major expansion of affordable and social housing; and improving safety, accessibility, quality and standards of new and existing homes including addressing unsafe cladding.

“We continue to provide funding towards our ambition to eradicate homelessness and rough sleeping, and to support the third sector and develop social enterprise,” it added.

Mr Swinney said: “This Budget strengthens our social contract with every citizen of Scotland who will continue to enjoy many benefits not available throughout the UK.

“In one of the most challenging budgets since devolution, we are prioritising our limited resources to protect public services, invest in the transition to net zero and take decisive steps to eradicate child poverty in Scotland.

“Supporting people most in need in these difficult times is the foundation of this Budget. As a government, we are doing all we can to support people and families.

“We have chosen a distinctive, more progressive path where people are asked to pay their fair share to create the fairer society in which we all want to live. Progressive choices on Scottish Income Tax mean that next year this government will deliver record funding of more than £19bn for health and social care.

“While none of us should underestimate the scale of the ongoing financial challenges, I am confident that this Budget package offers stability and certainty for Scotland.”