Scottish Government and public bodies (including NHS healthcare organisations) corporate function data, 2023-24 and 2024-25
Data on the size and costs of corporate functions in core Scottish Government and public bodies, including NHS healthcare organisations. This data release includes information on spend managed by corporate functions, and funding passed to different groups by public bodies and core Scottish Government.
Previously published data
In March 2026, Scottish Government published provisional corporate function data covering the financial years 2023-24 and 2024-25 for 87 public bodies (excluding health boards and Scottish Government). This publication is the planned update which includes Scottish Government and healthcare organisation corporate function data. The data provisionally published for the 87 public bodies remains unchanged in this update.
We also previously published as an ad-hoc Management Information release data on public bodies' 2022-23 corporate functions costs, as well as other managed costs. Care should be taken when comparing this updated publication with this previous data source on both a totals and a public body basis.
- While many of the data fields are conceptually similar, this collection asked for more granular breakdowns of spend, which may have impacted judgements of what to include.
- Furthermore, this 2023-24 and 2024-25 collection allowed for a more detailed quality assurance process than previously possible.
- The 2022-23 collection required all public bodies to disaggregate their costs into the six corporate functions, while this iteration allowed aggregate returns for smaller organisations.
Finally, some public bodies included here were not included in the 2022-23 publication.
Contact
corporatefunctiondata@gov.scot