Report on pre-budget scrutiny 2026-27: responding to long-term fiscal pressures

PDF Published: Thursday 30 Oct 2025 (FPAS062025R11)

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Report
- Introduction
- Delays to fiscal events and publications
- Fiscal pressures
  - Medium to long-term outlook
  - Medium to long-term strategic planning
    
    The MTFS and FSDP
    
    Long-term and futures planning
- Public spending
  - Transparency of budgetary information
  - Prioritisation
  - Social security spending
  - Universality
  - Reform
    
    PSR Strategy
    
    Efficiencies
    
    Public sector pay
    
    Invest to Save Fund
    
    Prevention
  - Scottish Spending Review
- Economic growth
  - Skills and growing the tax base
  - Procurement and regulation
  - Productivity
  - Labour market data
  - Capital budget
    
    Approach and priorities
    
    Other sources of funding
- Taxation
  - Approach to taxation
  - Fiscal frameworks
Sources

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Scottish Parliament, Finance and Public Administration Committee. (2025). Fraser of Allander Institute, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Fraser&uuId=1031111992

Scottish Parliament, Finance and Public Administration Committee. (2025, August). Scottish Women's Budget Group, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Scottish+Women&uuId=310608324

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Scottish Parliament, Finance and Public Administration Committee. (2025). Scottish Council for Voluntary Organisations, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=SCVO&uuId=688362314

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Scottish Parliament, Finance and Public Administration Committee. (2025). Universities Scotland, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Universities&uuId=433688587

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Scottish Parliament, Finance and Public Administration Committee. (2025). Scottish Federation of Housing Associations, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Housing&uuId=92168111

Scottish Parliament, Finance and Public Administration Committee. (2025). COSLA, SOLACE and Directors of Finance, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=COSLA&uuId=221626425

Scottish Parliament, Finance and Public Administration Committee. (2025). Chartered Institute of Taxation, Written submission. Retrieved from https://yourviews.parliament.scot/finance/responding-to-long-term-fiscal-pressures/consultation/view_respondent?show_all_questions=0&sort=submitted&order=ascending&_q__text=Chartered&uuId=939984218

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