Budget Priorities 2025-26

That the Parliament notes that the fiscal levers that are currently available to the Scottish Government are inadequate to fully protect public services and communities from UK Government austerity and economic turmoil, but that the Scottish Government must use every power at its disposal to address the urgent social, economic and environmental challenges that Scotland faces, and calls, therefore, on the Scottish Government to explore all avenues to fiscal sustainability, including seeking opportunities for further powers, such as those over levies and charges, to be devolved to local government for 2025-26, creating new powers, such as a cruise ship levy, exploring how a carbon emissions land tax and a power of general competence could be delivered and ensuring the most effective and progressive use of existing tax powers and tax reliefs and that spending does not undermine the core missions of tackling child poverty and the climate emergency.