Five ways Scots will be affected by the Scottish Budget

Shona Robison delivered her third Scottish Budget in the Scottish Parliament on Tuesday afternoon.

As well as being the last time she would deliver the Scottish Government’s tax and spending plans before standing down as an MSP, it was also the last Budget before the Holyrood election in May.

The Dundee City East MSP announced a whole host of measures, including changes to income tax and breakfast clubs for kids.

Finance Secretary Shona Robison | PA

Here are five key ways the Scottish Budget will affect you.

Mansion tax

Ms Robison announced that the Scottish Government would bring in a ‘mansion tax’ by 2028.

Homes worth more than £1 million - based on a new valuation - will be hit by the two new council tax bands.

Ms Robison said this would “bring greater fairness as well as increased revenues to councils”.

It follows the UK Government announcing that it would bring in similar plans for England.

Income tax

One of the main measures that Ms Robison introduced was increasing some of Scotland’s income tax bands - and freezing others.

The basic and intermediate rates – the second and third lowest bands – will increase by 7.4 per cent.

This means some workers will be moved into lower bands and paying less tax.

But the other four bands continue to be frozen - which will push more people into those bands over time.

Ms Robison said: “That is an increase in these thresholds of almost 11 per cent in two years and, as a result, even more people in Scotland can expect to pay less tax than if they lived in England, Northern Ireland or Wales.

“That is over 55 per cent of Scots set to pay less income tax because they live in Scotland and have a Government led by the SNP.”

Scottish Child Payment

Hailed by the SNP as one of its real policy successes, the Scottish Child Payment received a boost in the Budget.

The Finance Secretary announced that it will be increased to £40 per week for families with a child under one-year-old from next year. It is currently at £27.15 per week and will go up by inflation this year.

Ms Robison said this would contribute to the “strongest package of support for families with young children anywhere in the UK.”

Business rates

Scottish business groups had been vocal about business rates revaluations, warning that the planned drastic increases would push firms “to the brink”.

Ms Robison said the Scottish Government will reduce business rates for the three lowest valuations on Tuesday.

Transitional relief of £184 million over the next three years for those impacted by the recent revaluation.

The small business bonus scheme, which removes rates from 100,000 small business, will continue for at least the next three years,

Some 15 per cent rates relief will also be provided for the same period – costing £138 million – for leisure, hospitality and retail firms.

Breakfast clubs

Every primary and special school in Scotland will have a breakfast club, the Finance Secretary said.

She said: “It means that the morning rush to get everyone organised and out of the house becomes that little bit easier, the change to drop off the kids earlier at school, perhaps open up new shifts at work.

“For some families, saving on the cost of breakfast, for others, the kids getting a breakfast that they would not otherwise receive.”

Funding will also be provided for the expansion of a Scottish Football Association (SFA) backed initiative to allow activities to take place between 3pm and 6pm in some primary schools.