In the host of things which have become the new normal, the Scottish Budget was delivered on Thursday 28 January, the new normal part being that for the second year, it will be delivered before its UK equivalent (set for 3 March).

This timing undoubtedly creates difficulties for the Scottish Government, as Westminster Budget decisions for the forthcoming tax year can have a profound effect on resources available to Holyrood, but the Scottish Budget cannot be conditional or provisional on what happens elsewhere, even if some proposals might then require to be modified.

Scottish Budgets have become a true combination of spending and tax-raising decisions – but never before have both been so heavily influenced by a trio of vast forces which have become crucial to decisions to be made. Two of these – COVID-19 and Brexit – are common tides across the UK, but the third leg of the Scottish stool is supplied by the continued development of the Scottish devolved taxes and the political framework in which they operate.

Brodies' tax team  provide an analysis on the contents of the budget, with contribution from guest speaker - Stuart Patrick CBE, Chief Executive, Glasgow Chamber of Commerce.

Stuart Patrick CBE is Chief Executive of Glasgow Chamber of Commerce, committed to increasing trading opportunities for Chamber members and delivering a strong business influence on the growth of the Glasgow city region.


Isobel d'Inverno

Director of Corporate Tax

Alan Barr


Neil Ritchie

Director of Personal Tax