Rishi Sunak delivered his autumn budget today in Parliament, detailing how the government plan to spend money over the coming months. 

It marks the second budget of the year, with the first taking place just seven months ago in March. 

With devolution, only certain aspects of the budget announcement apply to people in Scotland

When announcements are England specific, Scotland's overall spending budget will increase thanks to something called the Barnett formula. 

For example, the UK have proposed to spend £5.9 billion on dealing with the NHS England backlog, so Scotland will get around 9.7% of this figure because Scotland's population is roughly 9.7% of England's population. 

Here's a breakdown of how the budget will impact people in Scotland...

Will Scotland see a hike in minimum and living wages?

Yes - minimum and living wages are not devolved so all changes made by the UK government apply to Scotland. 

It means that from April 1 2022, those on national living wage in Scotland will be paid £9.50/hour. 

The national minimum wage will also see rises:

  • 21-22-year-olds will see increases from £8.36 to £9.18
  • 18 to 20-year-olds will see increases from £6.56 to £6.83
  • Under 18s will see increases from £4.62 to £4.81 
  • Apprentice Rate will increase from £4.30 to £4.81

Will the taper rate reduction to Universal Credit apply to Scotland - and what is it?

The taper rate is the amount your benefit payment reduces as your income increases. 

Currently 63p is taken off your benefit for every extra £1 earned after tax, with the rate set at 63%. 

In today's announcement, the chancellor confirmed this taper rate would be reduced from 63p to 55p, a cut of 8%.

This will benefit low-income families where the adults are in work by increasing their overall income. 

However, it won't impact families who are out of work, who recently faced the £20 cut to universal credit which came into force earlier this month.  

Since benefits are reserved the Westminster and not devolved to Scotland, this taper rate reduction will apply to people in Scotland. 

Will Scotland get money to improve transport? 

English cities will see money invested to improve transport infrastructure. 

Transport is a devolved matter, however Scotland will get money through the Barnett formula, which is what the UK government uses when they spend more money in England to keep spending more fair. 

Although Scotland will get money because England are spending more on transport, the Scottish government can do what they please with this money and do not necessarily need to use it for transport. 

Will NHS Scotland get more money? 

Health is completely devolved, so announcements regarding funding for the NHS refer to NHS England only. 

However, Scotland will once again get money through the Barnett system, which they could choose to spend on the NHS. 

For example, during yesterday's Covid update, Nicola Sturgeon confirmed the Scottish government would spend additional money on NHS Scotland.

Will the freeze on fuel duty continue in Scotland?

Fuel duty is a tax included in the price of petrol, diesel and other fuels used in vehicles or for heating.

It is reserved to Westminster, meaning the freeze to the price of fuel duty will apply to Scotland. 

Will the money to control UK borders impact Scotland?

Foreign affairs are not devolved, so the UK government is in charge of Great Britain's border control. 

This means that the £700m to protect UK borders, including £74m for a new fleet of patrol boats, will apply to Scotland. 

£170 million of levelling up fund allocated to Scotland 

According to the UK government, this fund aims to invest in infrastructures which will improve every day life for people across the UK. 

This £170 million allocated to Scotland will back projects in places including Aberdeen and Lewis, Rishi Sunak said in today's announcement. 

How much will the Scottish Government's budget increase? 

Through the Barnett formula, there will be an increase to Scottish Government funding in each year by £4.6 billion, according to the chancellor. 

Higher taxes on stronger alcoholic drinks - will it apply to Scotland?

Yes, alcohol duty is reserved to Westminster, so the announcement that alcohol duty (a tax included in the price of alcohol) will increase on stronger alcohols such as fortified wine and higher volume red wines will apply to Scotland. 

A new lower rate of alcohol duty on draught beers and cider will also apply to Scotland, as will the cancellation of the planned increase in duty on spirits like Scotch Whisky, wine, cider and beer - which will come into action from midnight tonight.