The Scottish Budget – 15 December 2022

The Deputy First Minister, John Swinney, set out “four important factors” in arriving at the
measures announced in the 2023/24 Scottish Budget:
The pressures on the public finances mean that in some cases, the Scottish
Government’s plans will need to be delivered on a longer timescale than originally

The requirements for public sector reform, set out in the Medium Term Financial
Strategy and the Resource Spending Review, will become ever more necessary. The
Scottish Government will act in a way consistent with the principles of the Christie
Commission, placing “significant emphasis” on early intervention and prevention.

Significant increases in input prices and energy costs mean that the capital budget
will be unable to deliver as much as would have been considered possible only a few
months ago.

An uncertain inflation outlook, and the need to still conclude some current year pay
deals, mean that a public sector pay policy for 2023/24 will not be published until
the new year.

Full details of the budget can be downloaded here