Proposed legislation to implement Scotland’s budget for 2021-22 has passed its first parliamentary hurdle.
MSPs voted to endorse the general principles of the Budget Bill at Stage 1, approving the Scottish Rate Resolution which sets all income tax rates and bands.
The budget includes a 12 month extension of 100% rates relief for retail, hospitality, leisure, aviation and newspaper businesses, £1.1bn for jobs and skills, record spending for health services, an £11.6bn settlement for local government and new funding to tackle climate change.
Finance Secretary Kate Forbes said: “I have sought to engage constructively to deliver a budget that meets the needs of the nation – we have listened and we have delivered on key asks.
“The vote sends a signal that this parliament can work together during the national emergency to support our economy and public services, continue the vaccination programme and drive our recovery from the pandemic.