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.

预算每年春季提交给议会。预算定出本年的税收政策。1997年以来，实行了预算前报告的做法，报告解释预算进展，提出一些想法供讨论，然后在春季预算里做决定。开支政策每3年定一次，政策中有两个主要组成部分，同时进行确定。