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<ahref="https://www.gov.scot/publications/scottish-budget-2026-2027/documents/"target="_blank"rel="noopener noreferrer">Finance Secretary Shona Robison announced the Scottish Budget 2026–27</a> on 13 January 2026.
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Finance Secretary Shona Robison <ahref="https://www.gov.scot/publications/scottish-budget-2026-2027/documents/"target="_blank"rel="noopener noreferrer">announced</a> the Scottish Budget 2026–27 on 13 January 2026.
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This dashboard estimates how the budget affects household incomes, poverty rates, and different areas across Scotland.
This analysis uses the PolicyEnginemicrosimulation model, which{" "}
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This analysis uses the <ahref="https://github.com/PolicyEngine/scottish-budget-2026-2027"target="_blank"rel="noopener noreferrer">PolicyEngine microsimulation model</a>, which{" "}
The Scottish Budget 2026-27 <ahref="https://www.bbc.co.uk/news/live/c0lxn7e7rlpt"target="_blank"rel="noopener noreferrer">introduces</a> new council tax bands for properties valued at £1 million or more,
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The Scottish Budget 2026-27 <ahref="https://www.bbc.co.uk/news/live/c0lxn7e7rlpt"target="_blank"rel="noopener noreferrer">introduced</a> new council tax bands for properties valued at £1 million or more,
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effective from April 2028. The Finance Secretary <ahref="https://www.lbc.co.uk/article/wealthy-scots-in-snp-sights-as-budget-proposes-mansion-house-tax-and-a-tax-on-pr-5HjdQg9_2/"target="_blank"rel="noopener noreferrer">estimated £16m</a> in annual revenue; using UK benchmark rates, we estimate £18.5m.
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The map below shows each constituency's share. Edinburgh constituencies account for ~47% of total revenue.
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<h2>PolicyEngine vs SFC comparison</h2>
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<pclassName="comparison-description">
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This table compares PolicyEngine's static microsimulation estimates with
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the Scottish Fiscal Commission's official costings from the December 2024
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the <ahref="https://fiscalcommission.scot/wp-content/uploads/2026/01/Scotlands-Economic-and-Fiscal-Forecasts-January-2026-revised-13-01-2026.pdf"target="_blank"rel="noopener noreferrer">Scottish Fiscal Commission's</a> official costings from the January 2026
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Economic and Fiscal Forecasts. Values show annual budgetary impact in
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millions of pounds. Positive values indicate revenue for the Government;
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negative values indicate costs.
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apportion using PolicyEngine microsimulation. SCP inflation uprating has
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no SFC costing as it's included in their baseline. See{" "}
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