Jenny Gilruth

The Scottish Government is absolutely determined to drive economic growth, and enable businesses to invest, grow, and create jobs.

These are an endorsement of the strength of the Scottish economy and efforts we are making to drive that forward.

The Scottish Government’s bond programme is underpinned by high investment grade credit ratings from two global credit rating agencies.

Bonds are a standard form of borrowing for governments around the world.

The funding raised from these bonds will help support delivery of the capital infrastructure projects outlined in the Spending Review, while allowing the Scottish Government to diversify its borrowing.

This new framework will play an important role in supporting the delivery of the Scottish Government’s bond programme, bringing together a range of market expertise.

I am today announcing that the Government will establish an independent panel to undertake a rapid review of the outcomes of the 2026 re-evaluation.

That is what we promised and that is what we are delivering.

That is why work is under way to introduce a private jet tax and a mansion tax.

Our approach to tax must continue to be based on fairness