The Minister said that a new date is to be agreed with the Scottish Parliament's Finance Committee as soon as possible.
Following discussions with parties' spokespersons, Mr Mackay has written to the Finance and Constitution Committee and the Scottish Fiscal Commission stating that the Scottish Budget will not take place before Christmas.
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He said: "The Scottish Budget should be published after the UK Budget, a view the Finance Committee have indicated they share.
"Without a UK budget we would not know the final details of any Barnett consequentials from UK spending, or the impact of UK tax decisions.
"It would also be better to consider any new UK Government tax policy announcements and the OBR's new tax, social security and economic forecasts before a new Scottish Budget is brought forward.
"For these reasons, I have proposed that the Scottish Budget is not published until after Christmas, and I will work with the Committee to agree a new Budget date as soon as possible.
"A post-Christmas Scottish Budget will mean a shortened overall timescale in which to deliver and approve the Budget, and this will require flexibility on the part of the Parliament, the Scottish Government and the Scottish Fiscal Commission."
(MH/JG)
