The budget is presented each spring to Parliament. It sets out tax policy for the year. Since 1997 there has also been a pre-budget report. This explains progress and suggests some ideas for discussion. Later in the Spring Budget a decision is made. Spending policy is decided every three years. There are two main elements of spending policy. Both are decided at the same time.
預算每年春季提交給議會。預算定出本年的稅收政策。1997年以來,實行了預算前報告的做法,報告解釋預算進展,提出一些想法供討論,然后在春季預算里做決定。開支政策每3年定一次,政策中有兩個主要組成部分,同時進行確定。