Scottish Budget 2025-26

The 2025-26 Budget will deliver progress for the people of Scotland, with a record increase in frontline NHS spending, and plans to lift 15,000 children out of poverty by mitigating the UK Government’s two-child limit from 2026.

Setting out the Budget to Parliament, Finance Secretary Shona Robison said the government had listened and would now act on the priorities of people, businesses and organisations across the country – delivering progress for Scotland, by Scotland.

The 2025-26 Budget includes:

• a record £2 billion increase in frontline NHS spending taking overall health and social care investment to £21 billion to reduce NHS waiting lists, making it easier for people to see their GP, and progress the Belford Hospital, Monklands Hospital and Edinburgh Eye Pavilion projects

• funding for universal winter heating payments for older Scots, and investment to allow the mitigation of the two-child cap from 2026

• tax choices that freeze income tax rates, increase the Basic and Intermediate rate thresholds to put more money in the pockets of low and middle-income earners, and provide business rates relief for hard-pressed local pubs and restaurants

• a record £15 billion for local government to support the services communities rely on and £768 million to provide 8,000 more affordable homes

• £4.9 billion of action on the climate and nature crises to lower emissions and energy bills, protect the environment, and create new jobs and opportunities

• a real-terms uplift of 3% for spending on education and skills to maintain teacher levels and invest in school infrastructure, as well as new funding to put more breakfast clubs in primary schools

• a £34 million uplift for culture in 2025-26

The Finance Secretary said:

“I am proud to present a budget that delivers on the priorities of the people of Scotland.

“Parliament can show that we understand the pressures people are facing. We can choose to come together to bring hope to people, to renew our public services, and deliver a wealth of new opportunities in our economy.

“This Budget invests in public services, lifts children out of poverty, acts in the face of the climate emergency, and supports jobs and economic growth.

“It is a budget filled with hope for Scotland’s future and I look forward to working with all parties in Parliament to secure agreement around its provisions.”

Background

Scottish Budget 2025 to 2026 - gov.scot

The 2025-26 Scottish Budget also includes:

• £6.9 billion total investment in social security, including the Scottish Child Payment

• almost £4.2 billion across the justice system in 2025-26, including £1.62 billion for policing to support capacity and capability, £881.1 million for prisons, including £347 million for the prison estate to deliver HMP Glasgow and HMP Highland, and £159 million for community justice services to support the wider use of community interventions

• over £2.6 billion towards public transport to support bus, rail and ferry services and increases the dedicated funding available to the four councils operating their own ferry services to £50.3 million

• over £660 million for rural communities to support the crucial contribution of Scotland’s farmers, crofters and the wider rural economy

• almost £90 million to protect, maintain and increase our woodlands and peatlands, to restore more than 15,000 hectares of degraded peatland and ensure the creation of more than 11,000 hectares of woodland across Scotland

• a £34 million uplift for culture in 2025-26, building on the £15.8 million increase in the last Budget to take the total incremental increase in culture funding to almost £50 million – the halfway point in our commitment to increase funding to culture and the arts by £100 million more annually by 2028-29

• £6 million for the National Islands Plan to deliver infrastructure projects designed in partnership with islanders to support successful and resilient island communities

• protection for free tuition and a 3.5% increase in total investment in Higher Education, compared to a 3.08% increase in university funding in England

Scottish Budget 2025-2026: Finance Secretary's statement - 4 December 2024 - gov.scot

Buidsead na h-Alba 2025-26

Adhartas às leth na h-Alba, le Alba.

Bheir Buidsead 2025-26 adhartas do mhuinntir na h-Alba, leis an àrdachadh as motha gu ruige seo ann an airgead airson prìomh sheirbheisean an NHS, agus planaichean gus 15,000 duine cloinne a thoirt a-mach à bochdainn tro bhith a’ lùghdachadh a’ chaisg a tha Riaghaltas na Rìoghachd Aonaichte a’ cur air taic do theaghlaichean aig a bheil barrachd na dà leanabh às dèidh 2026.

'S i a’ mìneachadh a’ bhuidseid don Phàrlamaid, thuirt Rùnaire an Ionmhais Seòna Robastan gun robh an riaghaltas air èisteachd is gum biodh iad a-nis a’ cur cheuman an sàs a dh’ionnsaigh phrìomhachasan dhaoine, ghnothachasan is buidhnean air feadh na dùthcha – a’ toirt seachad adhartas às leth na h-Alba, le Alba.

An lùib buidsead 2025-26 tha:

• an t-àrdachadh as àirde a-riamh airson prìomh sheirbheisean an NHS – £2 billean – a bheireas an t-suim uile gu lèir a thathar a’ cosg air cùram slàinte is sòisealta gu £21 billean agus a ghearras ùine feitheimh an NHS, a nì e nas fhasa do dhaoine an dotair-teaghlaich aca fhaicinn, is a nì adhartas le pròiseactan Ospadal a’ Bhelford, Ospadal Monklands agus Ionad Shùilean Dhùn Èideann

• maoineachadh airson pàigheadh teasachaidh geamhraidh do gach Albannach nas sine, is tasgadh airgid gus lùghdachadh a dhèanamh air a’ chasg a tha air teaghlaichean aig a bheil barrachd na dà leanabh às dèidh 2026

• roghainnean cìse a bhios a’ reòthadh ìrean cìse teachd a-steach, a bhios a' cur an àrd na puinge aig a feum bun-ìrean is ìrean meadhanach de chìsean a bhith air am pàigheadh gus barrachd airgid a chur am pòcaidean iadsan a bhios a’ cosnadh tuarastal ìosal is meadhanach, is a bheir faochadh air ìrean cìse gnothachais do thaighean-seinnse is taighean-bìdh a tha fo uallach

• an t-suim airgid as motha a-riamh - £15 billean – gus an urrainn riaghaltasan ionadail taic a chur ris na seirbheisean air a bheil feum aig coimhearsnachdan is £768 millean gus 8,000 dachaigh a bharrachd a thoirt seachad aig prìs reusanta

• £4.9 billean as fhiach de ghnìomhan a thaobh èiginnean na gnàth-shìde is nàdair gus eimiseanan is cosgaisean cumhachd a lùghdachadh, an àrainneachd a dhìon, agus obraichean is cothroman ùra a chruthachadh

• àrdachadh a rèir na h-atmhorachd de 3% anns an airgead a thèid a chosg air foghlam is sgilean gus àireamh nan tidsearan a ghlèidheadh is airgead a thasgadh ann am bun-structar sgoile, a thuilleadh air maoineachadh ùr gus barrachd chlubaichean bracaiste a chur air dòigh ann am bun-sgoiltean

• àrdachadh de £34 millean do chultar ann an 2025-26

Thuirt Rùnaire an Ionmhais:

“’S e adhbhar pròise a tha ann dhomh a bhith a’ toirt seachad buidsead a dh’obraicheas a dh’ionnsaigh phrìomhachasan muinntir na h-Alba.

“’S urrainn don Phàrlamaid sealltainn gu bheil sinn a’ tuigse nan uallach a tha mu choinneamh dhaoine. ’S urrainn dhuinn taghadh a bhith a’ tighinn ri chèile gus dòchas a thoirt do dhaoine, gus ùrachadh a dhèanamh air ar seirbheisean poblach, agus gus beartas de chothroman ùra a chur air dòigh san eaconamaidh againn.

“Tha am buidsead seo a’ cur airgead a-steach gu seirbheisean poblach, a’ toirt clann a-mach à bochdainn, gnìomhach a thaobh èiginn na gnàth-shìde, is a’ cur taic ri obraichean is fàs eaconamach.

“’S e buidsead a tha ann a tha làn dòchais airson àm ri teachd na h-Alba is tha mi a’ dèanamh fiughair ri bhith ag obair leis na pàrtaidhean uile sa Phàrlamaid gus aonta a dhearbhadh airson na tha na lùib.”

Cùl-fhiosrachadh

Scottish Budget 2025 to 2026 - gov.scot

Cuideachd an lùib Buidsead na h-Alba 2025-26 tha:

• £6.9 billean uile gu lèir air a thasgadh ann an tèarainteachd shòisealta, a’ cunntadh Pàigheadh Pàiste na h-Alba

• faisg air £4.2 billean air feadh siostam a’ cheartais ann an 2025-26, a’ cunntadh £1.62 billean do sheirbheis nam poileas gus taic a chur ris a’ mheud is a’ chomas aice, £881.1 millean do phrìosanan, a’ cunntadh £347 millean airson oighreachd nam prìosan gus HMP Ghlaschu is HMP na Gàidhealtachd a thogail, agus £159 millean airson seirbheisean ceartas coimhearsnachd a bheir taic do chleachdadh nas fharsaing de dh’eadar-theachdan coimhearsnachd

• còrr air £2.6 billean airson còmhdhail phoblach gus taic a chur ri seirbheisean bus, rèile is aiseig is gus an tèid maoineachadh nan ceithir comhairle a bhios a’ ruith nan seirbheisean aiseig aca fhèin àrdachadh gu £50.3 millean

• còrr air £660 millean do choimhearsnachdan dùthchail gus taic a chur ri mar a tha tuathanaich, croitearan is an eaconamaidh dhùthchail san fharsaingeachd a’ cur gu riatanach ri eaconamaidh nàiseanta na h-Alba

• faisg air £90 millean gus ar coilltean is mòintichean a dhìon, a ghlèidheadh is a thogail, gus ath-shlànachadh còrr air 15,000 heactair de mhòintichean millte is gus dèanamh cinnteach gun tèid còrr air 11,000 heactair de choilltean a chruthachadh air feadh Alba

• àrdachadh de £34 millean do chultar ann an 2025-26, a’ togail air an àrdachadh de £15.8 millean sa Bhuidsead mu dheireadh gus a bheil an t-àrdachadh mean air mhean do chultar uile gu lèir a’ tighinn faisg air £50 millean – leathach slìghe don ghealladh againn maoineachadh cultair agus ealainean a thogail gu £100 millean ro 2028-29

• £6 millean do Phlana Nàiseanta nan Eilean gus a bhith a’ toirt seachad pròiseactan bun-structair a chaidh a dhealbh ann an com-pàirteachas le eileanaich gus taic a chur ri coimhearsnachdan eileanach soirbheachail is seasmhach

• ceuman gus a bhith a’ dìon oideachadh saor an-asgaidh is àrdachadh 3.5% san t-suim uile gu lèir a tha air a tasgadh ann am Foghlam Àrd-ìre, an taca ri àrdachadh 3.08% airson maoineachadh oilthigh ann an Sasainn

Scottish Budget 2025-2026: Finance Secretary's statement - 4 December 2024 - gov.scot