HC Deb 21 February 1977 vol 926 cc418-9W
Mr. Sillars

asked the Chancellor of the Exchequer if he will now give further consideration to the publication of a Scottish budget.

Mr. Robert Sheldon

National expenditure policies are determined on the basis of needs, and national public expenditure allocations reflect the Government's commitment to particular economic and social priorities. Similarly, the level and incidence of taxation are determined by fiscal, not territorial, considerations. In view of this, the time and expense involved in preparing and publishing a separate budget for Scotland cannot be justified.