The Scottish Budget date has been set to provide sufficient time to analyse the UK Government’s Autumn Statement and consider the implications for Scotland’s finances.

Deputy First Minister Shona Robison said: “I look forward to outlining our tax and spending plans for next year on 19 December. While inflation is showing welcome signs of falling, we are still facing a profoundly challenging financial situation. This Budget will set out our continued commitment to sound public finances, while working towards our priorities of equality, opportunity and community.”

The Autumn Statement and accompanying Office for Budget Responsibility forecasts will be published on 22 November. The Scottish Fiscal Commission will use these to produce forecasts and analysis of the Scottish Government’s policy options, which will then be considered by Scottish Ministers when setting the 2024-25 Budget.