Scottish Finance Secretary Shona Robison faces pressure to create a vote-winning budget with modest tax increases on the affluent and the end of the council tax freeze.
With a record funding amount from the Treasury, Robison plans to enhance spending on health and introduce a universal winter fuel payment aimed at pensioners.
Despite receiving an additional £1.4 billion for day-to-day spending, the Fraser of Allander Institute warns of limited maneuverability due to overspent public sector pay.
Robison's budget comes with significant challenges as public sector costs consume most available funds, leaving little room for discretionary spending and addressing additional shortfalls.
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