When is the Scottish Budget and what might be in it?

Holyrood ministers are wholly in control of several other taxes.

This includes non-domestic rates, often called business rates, which are based on the rental value of a shop, office, factory or warehouse.

Holyrood also sets Land and Business Transactions Tax, the Scottish equivalent of stamp duty, which is paid on property purchases of £145,000 or more.

The government has faced calls from opposition MSPs and business groups to lower both of those levies.

Council tax – another key concern for voters – is set, administered and spent by local authorities.

Yet in recent years the government has effectively frozen rates by offering a financial incentive for local authorities to comply with a cap.

That freeze was ended last year, and Robison is not expected to reimpose it in 2026-27, meaning people across the country could face tax hikes come April.