Scottish Government capital debt limits and borrowing: FOI release

Information requested

1. Any internal reports, briefings, memos, emails, or other correspondence held by the Scottish Government from 1 January 2024 to the present that relate to financial planning, forecasting, or contingency measures in the event that the Scottish Government reaches or approaches its legally defined capital expenditure debt limit.

2. Any correspondence between Scottish Government ministers or officials and HM Treasury concerning debt limits, borrowing powers, or related fiscal constraints during the same time period.

3. Any risk assessments or scenario planning documents that examine the financial, economic, or policy implications of the Scottish Government reaching its legally defined capital expenditure debt limit.

Response

Regarding point 1 and 2, while our aim is to provide information whenever possible, in this instance the costs of locating, retrieving and providing the information requested would exceed the upper cost limit of £600. This is due to the volume of relevant material related to the request. Under section 12 of FOISA public authorities are not required to comply with a request for information if the authority estimates that the cost of complying would exceed the upper cost limit, which is currently set at £600 by Regulations made under section 12. You may, however, wish to consider reducing the scope or focus of your request in order that the costs can be brought below £600. You may also find it helpful to look at the Scottish Information Commissioner’s ‘Tips for requesting information under FOI and the EIRs’ on his website at: http://www.itspublicknowledge.info/YourRights/Tipsforrequesters.aspx

In answer to point 3:

Total Scottish Government Capital debt limits are set out in the Scotland Act (2016). The Act also explains that any Scottish Government borrowing drawdown is subject to the consent of HM Treasury. Scottish Government analysis, risk assessments and policies are therefore built around ensuring debt is appropriately managed within the legal capital debt limits.

For the latest Scottish Government policy position regarding capital borrowing, please find the Scottish Budget 2025 to 2026: Scottish Government borrowing, published 4 December 2024, which details this approach - Link .

Following the Budget, please also find both the Ninth Annual Report on the Implementation of the Scotland Act 2016 Laid before the Scottish Parliament, Chapter 6. Borrowing and Scotland Reserve - Link , and Scotland’s Fiscal Outlook: The Scottish Government’s Medium-Term Financial Strategy, published 25 June 2025. Chapter 2.2.7 Capital borrowing, provides an update to Scottish Government borrowing policy and latest borrowing forecast - Link .

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.