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Published by The Scottish Parliamentary Corporate Body
Report on the Scottish Budget 2026-27
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Published: Thursday 05 Feb 2026 (FPAS062026R3)
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Overview
Report
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Overview
Report
Introduction
UK context
Scottish context
Economic and fiscal outlook
Scottish Budget 2026-27
Taxation plans
Income tax
Council tax
Other taxes
Spending plans
Overview
Local authority funding
Social security spending
Scottish Government’s approach to financial planning
Prioritisation
Transparency
Baselining in-year transfers
Public Private Partnership funding
New money?
Use of flexibilities
ScotWind funds
Bonds
Fiscal framework
Long-term financial planning
Scottish Spending Review
Public service reform
Overview
Portfolio Efficiency and Reform Plans
Integrated Pay and Workforce Policy
Infrastructure Delivery Pipeline 2026
Scottish Parliamentary Corporate Body: Budget Proposal 2025-26
Overview
Reform and prioritisation
Scottish Parliamentary staff pay and related costs
MSP pay and Staff Cost Provision
Major projects
Election Programme
Officeholders
Income
Conclusion
Sources
Image: Budget bid by spending area
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Scottish Parliament, Finance and Public Administration Committee. (2026, June 19). Scottish Budget Process in Practice. Retrieved from
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Scottish Parliament, Finance and Public Administration Committee. (2024, November 7). Pre-budget 2025-26 Report: Managing Scotland's Public Finances - A Strategic Approach. Retrieved from
https://bprcdn.parliament.scot/published/FPA/2024/11/7/7a9b9ed9-734c-4731-9864-a671799cf8a2-1/FPA062024R9.pdf
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Scottish Parliament, Finance and Public Administration Committee. (2025, January 29). Budget Scrutiny 2025-26. Retrieved from
https://bprcdn.parliament.scot/published/FPA/2025/1/29/5cf34751-cca7-4ef4-8a6a-8d79a43fd322-1/FPAS062025R2.pdf
Scottish Parliament, Finance and Public Administration Committee. (2025, January 29). Report on Scottish Budget 2025-26. Retrieved from
https://bprcdn.parliament.scot/published/FPA/2025/1/29/5cf34751-cca7-4ef4-8a6a-8d79a43fd322-1/FPAS062025R2.pdf
Scottish Parliament, Finance and Public Administration Committee. (2025, June 19). Report on the Scottish Budget process in practice. Retrieved from
https://bprcdn.parliament.scot/published/FPA/2025/6/19/731830a0-9fa6-4046-80dc-752b7e6fa07c/FPAS062025R8.pdf
Scottish Parliament, Finance and Public Administration Committee. (2024). Scotland's Commissioner Landscape: A Strategic Approach. Retrieved from
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Scottish Parliamentary Corporate Body. (2025, August 7). Annual report and accounts 2024-25. Retrieved from
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