Finance Secretary Shona Robison has announced her tax and spending plans for the next financial year.

She told the Scottish Parliament her proposals were focused on her government’s main priority: the eradication of child poverty.

Here is a summary of the main measures.

• Income tax rates frozen until 2026.
• No new bands for the remainder of this parliament.
• Basic and intermediate rate thresholds will increase by 3.5%.
• These will remain at that level for the rest of this parliament.

• Investment to allow the mitigation of the two-child cap from 2026.
• Funding for universal winter heating payments for older people.
• £6.9bn total investment in social security including the Scottish Child Payment.
• Almost £800m more in social security benefits in 2025-26

• £2bn overall increase in frontline NHS spending, taking overall health and social care investment to £21bn.
• £200m invested in plan to reduce waiting times and improve capacity, with a vow to make the system more efficient and reduce bed blocking.
• A pledge that by March 2026 no one will wait longer than 12 months for a new outpatient appointment, inpatient treatment or day case treatment.
• Additional support for GPs, targeted to address known pressures in relation to waiting times and prevention.
• Expansion of the Hospital at Home service, allowing more eye procedures and hip replacements.
• Increased capital spending funding a new Eye Pavillion in Edinburgh, Belford Hospital in Fort Williams and Monklands Hospital in Airdrie.

• A £768m investment in affordable homes.
• More than 8,000 new social rent, mid-market rent and low-cost ownership properties.
• New £4m of funding to tackle homelessness and to fund prevention pilots.

• A real-terms uplift of 3% for spending on education and skills to maintain teacher levels and invest in school infrastructure.
• New funding to put more breakfast clubs in primary schools.
• A promise to protect free university tuition and a 3.5% increase in total investment in higher education.

• No cap on by how much local authorities can raise council tax.
• An extra £1bn of government funding.
• Councils to receive a “record” more than £15bn for services.

• Almost £4.2bn funding across the justice system in 2025-26.
• This includes £1.62bn for policing and a pledge to maintain police numbers.
• An extra £3m to tackle retail crime such as shoplifting.
• £347m for the prison estate to build new prisons in Glasgow and Inverness.
• £159m for community justice services to support the wider use of community interventions.

• A total of £4.9bn for action on the climate and nature crises to lower emissions and energy bills, protect the environment, and create new jobs and opportunities.
• Almost £90m to protect, maintain and increase woodlands and peatlands.
• Investment of £190m to make it easier for people to walk, wheel or cycle, and invest in resilient, efficient bus services.
• Expansion of the electric vehicle charging network.

• £6m for the National Islands Plan to deliver infrastructure projects designed in partnership with islanders to support successful and resilient island communities.
• A £34m uplift for culture in 2025-26.
• More than £660m for rural communities to support farmers, crofters and the wider rural economy.
• More than £2.6bn towards public transport to support bus, rail and ferry services.