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ALT Quote from IFS Associate Director David Phillips: "In this pre-election Budget the Scottish Government has found money for several measures to support families with children, to reduce business rates for the retail, hospitality and leisure sectors, and to increase the basic and intermediate income tax rate thresholds by double the rate of inflation. But the overall outlook for Scottish public finances and services is far less rosy than these ‘toplines’ would suggest. A tight overall funding environment, money for aforementioned giveaways and a focus on the NHS – at least from 2027–28 onwards – means many public services in Scotland are set to see a reduction in their budgets."















