Scottish Budget 2026-27

The 2026-27 Budget will support a stronger NHS, with a record £22.5 billion for health and social care, expand cost of living support and invest in Scotland’s infrastructure.Published alongside the latest multi-year Scottish Spending Review, Infrastructure Strategy and Infrastructure Delivery Pipeline, the draft Budget invests almost £68 billion including direct support for families and household budgets.

The 2026-27 Budget includes: 

• a cost of living package to: help families with funding to trial a programme of activities in a range of primary schools between 3-6pm; a Summer of Sport – free children’s sporting activities, including lessons on how to swim for every primary school child in the country; and a breakfast club for every primary school by August 2027
• continued investment in Scotland’s existing cost of living measures, including free prescriptions, free eye examinations, removal of peak rail fares on Scotrail, free tuition fees for young Scots, free school meals for thousands of children, including all pupils in P1 to P5, and free bus travel for under-22s and over-60s
• funding to increase Scottish Child Payment to £28.20 per week and investment to allow the introduction of a premium payment of £40 per week for eligible children under 12 months from 2027-28, bolstering efforts to drive down child poverty
• extra funding to keep more children out of poverty from funds initially set aside to mitigate the UK Government’s two-child cap, including £50 million of whole family support and a further £49 million for measures to be announced in the Child Poverty Delivery Plan in March
• tax choices which increase the Basic and Intermediate rate income tax thresholds to put more money in the pockets of low and middle income earners, maintain current income tax rates and bands, and provide a competitive non-domestic rates relief package worth an estimated £864 million, including measures for pubs, restaurants and retailers
• a record £22.5 billion for health and social care, including a record £17.6 billion for NHS boards and resources to begin the national rollout of walk-in GP clinics, making it easier to access same-day appointments
• an almost £15.7 billion record settlement for local government to support the services communities rely on including social care and education
• significant extra funding for universities and colleges, with colleges seeing a combined increase of £70 million in resource and capital funding, equivalent to a 10% uplift,  targeted support to help retrain workers in the oil and gas sector and ongoing commitment to Scotland’s apprenticeships, which this year will provide more than 31,000 Scots with a pathway to sustainable, well-paid jobs
• over £5 billion to tackle the climate emergency, reduce carbon emissions and increase resilience as well as backing regenerative and sustainable skills in food and farming
• £4.3 billion transport funding including investment in railways, the renewal of the ferry fleet, removal of peak season fares for residents of Orkney and Shetland on Northern Isles ferries and nearly £200 million for the dualling of the A9
• record investment in new affordable homes

Ms Robison said:“This Budget delivers for families across the country, for a stronger NHS, and for a more prosperous future. 

“It will fund landmark policies to continue efforts to eradicate child poverty – investing in a brighter future for Scotland and the children growing up here.

“Almost £68 billion is being invested in 2026-27 and almost £200 billion through the Scottish Spending Review and Infrastructure Investment Pipeline, demonstrating the scale of our ambition for our nation.”

Background

Scottish Budget 2026-27

Scottish Spending Review 2026

Infrastructure Strategy

Other measures include:

• from April 2027, an Air Departure Tax (ADT) will come into force and the framework offered by the new ADT will be used to introduce a private jet supplement
• the introduction by April 2028 of two new council tax bands for the most expensive properties in Scotland, those worth more than £1 million, on an up-to-date valuation
• support for high-growth firms to attract private investment and connect entrepreneurs
• £200 million for the Scottish National Investment Bank – delivering on the commitment to invest £1 billion in the Bank by the end of the parliamentary term
• record funding for police and fire services and an additional £10 million investment in community justice services
• a £20 million increase in the culture budget, recognising Scotland is richer because of its world-famous culture and creative sector
• support for the creation of a diverse and sustainable supply chain for offshore wind, to boost the economy

Buidseat na h-Alba 2026-27

A’ toirt buannachd do theaghlaichean is seirbheisean poblach.  

Bheir Buidseat 2026-27 taic do NHS a bhios nas treasa, ’s £22.5 billean – an t-suim as àirde a-riamh – ga thoirt do chùram slàinte is sòisealta. Bidh e cuideachd a’ leudachadh na th’ ann de thaic le cosgaisean bith-beò, agus a’ tasgadh airgead ann am bun-structar na h-Alba.

Thèid dreachd a’ Bhuidseit fhoillseachadh còmhla ris an Ath-sgrùdadh Ioma-bhliadhnail as ùire air Cosgaisean na h-Alba, Ro-innleachd a’ Bhun-structair, agus am Plana airson Bun-structar a Lìbhrigeadh. Tha e a’ tasgadh faisg air £68 billean, ’s seo a’ gabhail a-steach taic dhìreach do theaghlaichean agus buidseatan-dachaigh.

Tha Buidseat 2026-27 a’ toirt a-steach na leanas:

• pacaid chosgaisean bith-beò airson: taic a chumail ri teaghlaichean, ’s maoineachadh ann airson deuchainn a dhèanamh air prògram de chur-seachadan eadar 3-6f ann an sreath de bhun-sgoiltean; Samhradh Spòrs – sin cur-seachdan spòrs an-asgaidh do chloinn, nam measg leasanan-snàimh do gach bun-sgoilear san dùthaich; agus cluba-bracaist do gach bun-sgoil ron Lùnastal 2027
• tasgadh-airgid leantainneach ann an ceumannan chosgaisean bith-beò a tha Alba a’ gabhail mar-thà, nam measg òrduighean-cungaidh an-asgaidh, deuchainnean-lèirsinn an-asgaidh, toirt air falbh nam faraidhean-rèile as àirde air Scotrail aig amannan tranga, cosgaisean-teagaisg an-asgaidh do dh’òigridh na h-Alba, biadh-sgoile an-asgaidh dha na mìltean de chloinn – nam measg gach sgoilear bho C1 gu C5 – agus siubhal bus an-asgaidh do dhaoine fo aois 22 agus os cionn aois 60
• maoineachadh airson an t-Suim Albannach do Phàistean àrdachadh gu £28.20 san t-seachdain, agus tasgadh airgid airson ’s gun gabh cuibhreann a bharrachd de £40 san t-seachdain a thoirt a-steach bho 2027-28 do chloinn fo aois 12 mìosan (ma choileanas iad na slatan-tomhais). Bidh seo a’ neartachadh oidhirpean gus bochdainn cloinne a phutadh sìos
• tuilleadh maoineachaidh airson barrachd cloinne a chumail a-mach à bochdainn; thig seo bho mhaoineachadh a chaidh a chomharrachadh an toiseach gus a’ bhuaidh an lùib cuibhreachadh shochairean dithis chloinne a lùghdachadh. Am measg a’ mhaoineachaidh seo, bidh £50 millean ann mar thaic-airgid dhan teaghlach air fad, agus £49 millean a bharrachd ann do cheumannan a thèid fhoillseachadh sa Mhàrt anns a’ Phlana Coileanaidh gus Dèiligeadh ri Bochdainn Cloinne
• roghainnean-cìse a dh’àrdaicheas ìrean Bunaiteach agus Eadar-mheadhanach na cìse-cosnaidh, airson barrachd airgid a chur ann am pòcaidean na feadhainn a choisinneas teachd a-steach ìosal agus meadhanach àrd, na h-ìrean is bannan cìse-cosnaidh a th’ againn an-dràsta a chumail suas, agus pacaid faochaidh fharpaiseach luach mu £864 millean a thoirt seachad air reataichean-gnothachais. Tha seo a’ gabhail a-steach cheumannan do thaighean-seinnse, taighean-bìdh agus reiceadairean
• £22.5 billean – an t-suim as àirde a-riamh – do chùram slàinte is sòisealta; tha seo a’ gabhail a-steach £17.6 billean (reacord eile) do bhùird is goireasan an NHS, airson ’s gun tòisichear air ionadan-dotair ‘buail a-steach’ a chur air dòigh gu nàiseanta. Le seo, bidh e nas fhasa coinneamh mheadaigeach fhaighinn air an aon latha
• rèiteachadh-airgid de dh’fhaisg air £15.7 billean (an t-suim as àirde a-riamh) leis am faod riaghaltasan ionadail taic a chumail ris na seirbheisean a tha coimhearsnachdan an urra ris, nam measg cùram sòisealta agus foghlam
• maoineachadh mòr a bharrachd do dh’oilthighean is colaistean, ’s colaistean a’ faicinn àrdachadh de £70 millean uile-gu-lèir ann am maoineachadh calpa is ghoireasan; tha seo co-ionann ri àrdachadh de 10%. Taic chuimsichte leis an gabh luchd-obrach ann an roinn na h-ola ’s a’ ghas ath-thrèanadh, agus gealltanas leantainneach a thaobh na th’ ann de phreantasachdan ann an Alba, ’s iad seo a’ cur còrr is 31,000 Albannach air an t-slighe gu obraichean seasmhach am-bliadhna, le deagh thuarastal
• còrr is £5 billean airson dèiligeadh ri èiginn na gnàth-shìde, sgaoilidhean-carboin a lùghdachadh agus seasmachd àrdachadh, a thuilleadh air a bhith a’ cumail taic ri sgilean ath-ùrachail is seasmhach ann an solarachadh-bìdh agus tuathanachas
• maoineachadh còmhdhail de £4.3 billean, ’s seo a’ gabhail a-steach tasgadh-airgid ann an rathaidean-iarainn, obair gus cabhlach nam bàtaichean-aiseig ùrachadh, agus – do luchd-còmhnaidh ann an Arcaibh is Sealtainn – toirt air falbh nam faraidhean as àirde air bàtaichean-aiseig nan Eilean mu Thuath aig amannan tranga na bliadhna. Bidh faisg air £200 millean ann cuideachd airson an A9 a dhùblachadh.
• tasgadh-airgid (an t-suim as àirde a-riamh) ann an dachaighean ùra a bhios rim faighinn aig prìs reusanta.

Thuirt a’ Bh-uas. Robasdan: 

“Bheir am Buidseat seo buannachd do theaghlaichean air feadh na dùthcha, ’s e a’ neartachadh an NHS agus a’ brosnachadh àm ri teachd nas soirbheachaile.

“Bidh e a’ maoineachadh phoileasaidhean eachdraidheil airson oidhirpean a chumail a’ dol gus crìoch a chur air bochdainn cloinne. San dòigh seo, tha sinn a’ tasgadh airgid ann an àm ri teachd nas soilleire do dh’Alba agus dhan chloinn a tha a’ fàs suas an seo.

“Thathar a’ tasgadh faisg air £68 billean ann an 2026-27, agus faisg air £200 billean tro Ath-sgrùdadh Cosgaisean na h-Alba agus tron Phlana airson Bun-structar a Lìbhrigeadh. Tha seo a’ sealltainn cho àrd-amasach ’s a tha sinn às leth na dùthcha againn.”

Cùl-fhiosrachadh

Ceangal ri Buidseat 2026-27 na h-Alba air làrach-lìn Riaghaltas na h-Alba

Ceangal ri Ath-sgrùdadh Cosgaisean na h-Alba 2026

Ceanglaichean ri Ro-innleachd a’ Bhun-structair agus ris a’ Phlana airson Bun-structar a Lìbhrigeadh

Tha ceumannan eile a’ toirt a-steach na leanas:

• bhon Ghiblean 2027, thèid Cìs Fàgail Adhair (ADT) a chur an gnìomh; thèid am frèam-obrach a thig an lùib na cìse ùire seo a chleachdadh airson cosgais a bharrachd a thoirt a-steach air seit-phlèanaichean prìobhaideach
• thèid dà bhann cìse-comhairle ùr a thoirt a-steach ron Ghiblean 2028 air na dachaighean as daoire ann an Alba – sin an fheadhainn luach còrr is £1 millean – a rèir measadh air luach a nithear às ùr
• taic do chompanaidhean a tha a’ fàs gu luath, airson tasgadh-airgid prìobhaideach a thàladh agus luchd-iomairt a cheangal ri chèile
• £200 millean do Bhanca-tasgaidh Nàiseanta na h-Alba, ’s seo a’ coileanadh a’ ghealltanais a bh’ ann gus £1 billean a thasgadh anns a’ Bhanca ro dheireadh na teirm pàrlamaidich
• maoineachadh nas àirde na bh’ ann a-riamh do sheirbheisean poilis agus smàlaidh, agus tasgadh de £10 millean a bharrachd ann an seirbheisean ceartas coimhearsnachd
• àrdachadh de £20 millean ann am buidseat a’ chultair, ’s seo ag aithneachadh gu bheil Alba nas beartaiche air sgàth nan roinnean cultair is cruthachail a th’ aice – roinnean a tha ainmeil air feadh an t-saoghail
• taic airson siostam-solair eadar-mheasgaichte, seasmhach a chruthachadh a thaobh cumhachd na gaoithe aig muir, mar bhrosnachadh dhan eaconamaidh