Ms Robison had originally preferred a December date for the Holyrood budget. However, with the UK statement now confirmed for 26 November, she explained this would leave the Scottish Government with only four working days to analyse its implications and respond to any changes in tax or social security policy.

In a letter to the Finance and Public Administration Committee, Ms Robison stated her intention to publish the Scottish Budget alongside three other key fiscal documents, including the Spending Review, on the proposed January date. She acknowledged this would create a tight timetable for parliamentary scrutiny and confirmed that officials would work with the committee to manage the process effectively.

The delay has prompted concern from the business community. David Lonsdale, director of the Scottish Retail Consortium, warned that a mid-January budget makes financial forecasting “trickier for firms”, who will be left uncertain about future tax and business rates just weeks before the new financial year begins. He urged ministers and MSPs to work collegiately and “at pace to pass a pro-growth Budget”.