{"id":67903,"date":"2026-01-14T02:17:28","date_gmt":"2026-01-14T02:17:28","guid":{"rendered":"https:\/\/kede.com.br\/news\/who-are-the-winners-and-losers-from-the-scottish-budget\/"},"modified":"2026-01-14T02:17:30","modified_gmt":"2026-01-14T02:17:30","slug":"who-are-the-winners-and-losers-from-the-scottish-budget","status":"publish","type":"post","link":"https:\/\/kede.com.br\/news\/who-are-the-winners-and-losers-from-the-scottish-budget\/","title":{"rendered":"Who are the winners and losers from the Scottish budget?"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div id=\"\">\n<figure>\n<div data-component=\"image-block\" class=\"sc-3b6b161a-0 eRlINq\">\n<div data-testid=\"hero-image\" class=\"sc-5340b511-1 cMIbKV\"><img sizes=\"(min-width: 1280px) 50vw, (min-width: 1008px) 66vw, 96vw\" srcset=\"https:\/\/ichef.bbci.co.uk\/news\/240\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 240w,https:\/\/ichef.bbci.co.uk\/news\/320\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 320w,https:\/\/ichef.bbci.co.uk\/news\/480\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 480w,https:\/\/ichef.bbci.co.uk\/news\/640\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 640w,https:\/\/ichef.bbci.co.uk\/news\/800\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 800w,https:\/\/ichef.bbci.co.uk\/news\/1024\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 1024w,https:\/\/ichef.bbci.co.uk\/news\/1536\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp 1536w\" src=\"https:\/\/ichef.bbci.co.uk\/news\/480\/cpsprodpb\/c60e\/live\/4044de10-eff0-11f0-a422-4ba8a094a8fa.jpg.webp\" loading=\"eager\" alt=\"Getty Images A picture of a &#xA3;10 note issued by Clydesdale Bank with a &#xA3;1 coin and a ten pence on top of it\" class=\"sc-5340b511-0 hLdNfA\"\/><span class=\"sc-5340b511-2 jVqbAn\">Getty Images<\/span><\/div>\n<\/div>\n<\/figure>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">New taxes on expensive homes and private jet travel along with changes to income tax were among the proposals in the Scottish government&#8217;s latest budget.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Scotland&#8217;s finance secretary Shona Robison says the spending proposals help families and will aid efforts to eradicate child poverty. <\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">But who are the budget&#8217;s winners and losers? <\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">BBC Verify has examined what we know about how the Scottish budget is likely to affect different groups across the country. <\/p>\n<\/div>\n<p><h2 class=\"sc-f98b1ad2-0 gXmhTb\">The winners<\/h2>\n<\/p>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">The Scottish government described this as a cost of living budget, and the key measures were chiefly aimed at families.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">The<a target=\"_self\" href=\"https:\/\/www.bbc.co.uk\/news\/uk-scotland-63635698\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\"> Scottish Child Payment <\/a>&#8211; a flagship policy which provides a weekly payment to families who are in receipt of certain benefits such as universal credit &#8211; is to be expanded to \u00a340 a week for children under the age of one.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">The government has also pledged to set up breakfast clubs for every primary school and special school in the country.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Both of these policies are slated to begin in 2027, so are really a matter for next year&#8217;s budget &#8211; after May&#8217;s Holyrood election, and which could thus be viewed more as campaign pledges.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">There is an extra \u00a32.5m of funding in this draft budget for more afternoon and evening activities after school.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">And there is cash for more sports provision, marking <a target=\"_self\" href=\"https:\/\/www.bbc.co.uk\/news\/articles\/ced6qvyxqqwo\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\">Scotland&#8217;s men&#8217;s World Cup qualification<\/a> and <a target=\"_self\" href=\"https:\/\/www.bbc.co.uk\/news\/articles\/ce8ddeeklxko\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\">Glasgow hosting the Commonwealth Games<\/a> this summer &#8211; including a promise of free swimming lessons for every primary pupil.<\/p>\n<\/div>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">Scotland&#8217;s further education colleges are also in line for a boost in funding, to the tune of \u00a370m.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\"><a target=\"_blank\" href=\"https:\/\/audit.scot\/uploads\/2025-10\/briefing_251002_scotlands_colleges_2025.pdf\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\">Audit Scotland analysis<\/a> had suggested the sector suffered a 20% real-terms cut in funding, and the Scottish Funding Council <a target=\"_self\" href=\"https:\/\/www.bbc.co.uk\/news\/articles\/c8jmwdmw37mo\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\">warned last year that most colleges face unsustainable losses<\/a>.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Finance Secretary Shona Robison said the extra cash &#8211; a 10% uplift on the 2025-26 budget &#8211; was an opportunity for the sector to demonstrate how it could help Scots fulfil their potential and meet the nation&#8217;s workforce needs.<\/p>\n<\/div>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">Businesses had also been demanding extra support, with concerns about a looming revaluation of the non-domestic rates which are levied on premises.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">As a result all three bands of business rates &#8211; the basic, intermediate and higher property rates &#8211; are being cut.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Other &#8220;transitional&#8221; reliefs are also being brought in to ease the move to the new system, including an extension of the &#8220;small business bonus&#8221; scheme which lifts smaller properties out of paying anything.<\/p>\n<\/div>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">The Scottish Fiscal Commission had forecast that the new valuation of properties would increase revenues by \u00a3290m, but that changes announced in the budget would cut that by \u00a3153m.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Some business groups had been calling for the revaluation process to be put on hold, and Robison stopped short of this.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">However she also said she would make further support available &#8220;if additional resources become available&#8221;, citing speculation about changes to tax plans in the rest of the UK &#8211; where businesses have also raised the alarm about the revaluation.<\/p>\n<\/div>\n<p><h2 class=\"sc-f98b1ad2-0 gXmhTb\">The losers<\/h2>\n<\/p>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">In terms of losers, the plan for a &#8220;mansion tax&#8221; in Scotland was one of the more eye-catching announcements in the budget.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">A budget of \u00a35m has been put aside for a &#8220;targeted revaluation&#8221; of certain properties, in a bid to create two new council tax bands targeting houses worth more than \u00a31m in 2027.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\"><a target=\"_blank\" href=\"https:\/\/www.savills.co.uk\/insight-and-opinion\/savills-news\/373662\/number-of-property-millionaires-increased-by-34--over-the-past-five-years\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\">Analysis by estate agent Savills in February 2025 <\/a>suggested there were more than 11,000 houses in Scotland at that price range, and Public Finance Minister Ivan McKee told BBC Scotland it could raise \u00a314m.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">That money would go directly to local councils &#8211; and some may benefit more than others, based on where the highest value properties are.<\/p>\n<\/div>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">However, there will not be a broader revaluation of Scotland&#8217;s properties &#8211; meaning the rest of the council tax system will remain based on house prices determined in 1991.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">The Scottish government had estimated that a nationwide revaluation would see roughly half of Scotland&#8217;s homes change council tax band, and that kind of upheaval has long been seen as a barrier to reform of the levy.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">This &#8211; along with plans for a tax on private jet flights earmarked for 2028 &#8211; continues the Scottish government&#8217;s approach of asking those who are better off to pay more towards public services.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">And the changes to the devolved income tax system underline this.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Scotland has its own income tax system, which has moved in a distinctive direction with six different bands ranging from 19% to 48%.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">The Scottish government calls this a more progressive system, because it raises more from those with the broadest shoulders while charging average and lower earners a bit less.<\/p>\n<\/div>\n<figure>\n<div data-component=\"image-block\" class=\"sc-3b6b161a-0 GunZh\">\n<div data-testid=\"image\" class=\"sc-5340b511-1 cMIbKV\"><img src=\"https:\/\/static.files.bbci.co.uk\/bbcdotcom\/web\/20251210-151139-37baf2dfdd-web-2.36.1-1\/grey-placeholder.png\" class=\"sc-5340b511-0 gUePlo hide-when-no-script\" aria-label=\"image unavailable\"\/><img sizes=\"(min-width: 1280px) 50vw, (min-width: 1008px) 66vw, 96vw\" srcset=\"https:\/\/ichef.bbci.co.uk\/news\/240\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 240w,https:\/\/ichef.bbci.co.uk\/news\/320\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 320w,https:\/\/ichef.bbci.co.uk\/news\/480\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 480w,https:\/\/ichef.bbci.co.uk\/news\/640\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 640w,https:\/\/ichef.bbci.co.uk\/news\/800\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 800w,https:\/\/ichef.bbci.co.uk\/news\/1024\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 1024w,https:\/\/ichef.bbci.co.uk\/news\/1536\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp 1536w\" src=\"https:\/\/ichef.bbci.co.uk\/news\/480\/cpsprodpb\/c864\/live\/2f7b9ff0-f0a0-11f0-b5f7-49f0357294ff.png.webp\" loading=\"lazy\" alt=\"Phil Sim outlines the main things we learned from the Budget A table showing the different thresholds and bands in he Scottish income tax system \" class=\"sc-5340b511-0 hLdNfA\"\/><span class=\"sc-5340b511-2 jVqbAn\">Phil Sim outlines the main things we learned from the Budget<\/span><\/div>\n<\/div>\n<\/figure>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">The SNP has long pledged that a majority of Scots will pay less income tax than if they lived elsewhere in the UK.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Ministers have sought to achieve this by raising the thresholds where the lower rates kick in by 7.4% &#8211; double the rate of inflation &#8211; while freezing those for the higher rates.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Forecasts suggest that means 55% of taxpayers in Scotland will pay slightly less &#8211; although by a margin of at most \u00a340 a year.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Meanwhile someone earning \u00a350,000 will pay almost \u00a31,500 more than if they lived in England &#8211; with ministers arguing this is in return for better-funded public services.<\/p>\n<\/div>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\">All of this is based on forecasts from the Scottish Fiscal Commission &#8211; and given forecasts are not always bang on, the reality can be a little more tricky.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\"><a target=\"_blank\" href=\"https:\/\/fiscalcommission.scot\/wp-content\/uploads\/2025\/11\/Scottish-median-incomes-fact-sheet-Scottish-Fiscal-Commission-estimates-update-November-2025.pdf\" class=\"sc-f9178328-0 iCaRzc\" rel=\"noopener\">Data on tax actually collected in 2023-24<\/a> showed that slightly more Scots had actually paid more tax than they would if they lived elsewhere in the UK.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">Ministers have given themselves a bit more margin for error this year, and are confident their promise will be delivered based on the latest SFC estimates.<\/p>\n<p class=\"sc-9a00e533-0 eZyhnA\">They will be hoping that the pledges included will be enough to deliver them back into government after voters go to the polls.<\/p>\n<\/div>\n<p><figcaption class=\"sc-536eff7b-0 gnQokQ\">Phil Sim outlines the main things we learned from the Scotland Budget<\/figcaption><\/p>\n<div data-component=\"text-block\" class=\"sc-3b6b161a-0 dPVOKT\">\n<p class=\"sc-9a00e533-0 eZyhnA\"><i id=\"additional-reporting-by-aimee-stanton,-andrew-picken-and-phil-leake\" class=\"sc-d16436d-0 iVdNuz\">Additional reporting by Aimee Stanton, Andrew Picken and Phil Leake<\/i><\/p>\n<\/div>\n<figure>\n<div data-component=\"image-block\" class=\"sc-3b6b161a-0 GunZh\">\n<div data-testid=\"image\" class=\"sc-5340b511-1 cMIbKV\"><img src=\"https:\/\/static.files.bbci.co.uk\/bbcdotcom\/web\/20251210-151139-37baf2dfdd-web-2.36.1-1\/grey-placeholder.png\" class=\"sc-5340b511-0 gUePlo hide-when-no-script\" aria-label=\"image unavailable\"\/><img sizes=\"(min-width: 1280px) 50vw, (min-width: 1008px) 66vw, 96vw\" srcset=\"https:\/\/ichef.bbci.co.uk\/news\/240\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 240w,https:\/\/ichef.bbci.co.uk\/news\/320\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 320w,https:\/\/ichef.bbci.co.uk\/news\/480\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 480w,https:\/\/ichef.bbci.co.uk\/news\/640\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 640w,https:\/\/ichef.bbci.co.uk\/news\/800\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 800w,https:\/\/ichef.bbci.co.uk\/news\/1024\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 1024w,https:\/\/ichef.bbci.co.uk\/news\/1536\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp 1536w\" src=\"https:\/\/ichef.bbci.co.uk\/news\/480\/cpsprodpb\/9cf9\/live\/f06ed3f0-d5b4-11f0-9fb5-5f3a3703a365.png.webp\" loading=\"lazy\" alt=\"The BBC Verify banner \" class=\"sc-5340b511-0 hLdNfA\"\/><\/div>\n<\/div>\n<\/figure>\n<\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/www.bbc.com\/news\/articles\/c23e523452vo?at_medium=RSS&#038;at_campaign=rss\">Source link <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Getty Images New taxes on expensive homes and private jet travel along with changes to income tax were among the proposals in the Scottish government&#8217;s latest budget. Scotland&#8217;s finance secretary Shona Robison says the spending proposals help families and will aid efforts to eradicate child poverty. But who are the budget&#8217;s winners and losers? BBC [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":67904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49],"tags":[3328,17203,1498,1082],"_links":{"self":[{"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/posts\/67903"}],"collection":[{"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/comments?post=67903"}],"version-history":[{"count":1,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/posts\/67903\/revisions"}],"predecessor-version":[{"id":67905,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/posts\/67903\/revisions\/67905"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/media\/67904"}],"wp:attachment":[{"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/media?parent=67903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/categories?post=67903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kede.com.br\/news\/wp-json\/wp\/v2\/tags?post=67903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}