Scottish budget as it happened: Income tax, mansion tax and breakfast clubs

The main headlines are the government plans to introduce a mansion tax on properties worth over £1 million and a private jet tax to help pay for measures such as introducing breakfast clubs in all primary and secondary schools, and increasing the Scottish Child Payment to £40 for babies under the age of 12 months.

The basic and intermediate rates of income tax have been increased as well.

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It has been criticised by opposition parties, but the Scottish Government believes this is a fair budget to help Scots who are struggling.

Recap our live coverage of the 2026/27 Scottish budget.