Publication - FOI/EIR release

NHS Board financial plan for 2026–27: FOI release

Published: 8 May 2026
Directorate: Health and Social Care Finance Directorate
Topic: Health and social care, Public sector
FOI reference: FOI/202600511491
Date received: 19 March 2026
Date responded: 16 April 2026

Information request and response under the Freedom of Information (Scotland) Act 2002.

Information requested

“Please provide correspondence sent to NHS boards since 1st December 2025 that sets out financial planning rules for the 26-27 financial year.”

Response

I enclose a copy of most of the information you requested.

While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because of exemptions under sections 38(1)(b), 33(1)(b), and 29(1)(a).

Section 38(1)(b)
Section 38(1)(b) of FOISA (personal information) applies to some of the information requested because it is personal data of a third party, i.e. names and contact details. Disclosing this information would contravene the data protection principles in Article 5(1) of the General Data Protection Regulation and in section 34(1) of the Data Protection Act 2018. This exemption is not subject to the ‘public interest test’, so we are not required to consider if the public interest in disclosing the information outweighs the public interest in applying the exemption.

Section 33(1)(b) – Substantial prejudice to commercial interests
Section 33(1)(b) – Substantial prejudice to commercial interests applies to some of the information you have requested, as it relates to assumptions around pay levels that are subject to negotiation between staff and unions and NHS Scotland and the Scottish Government. This exemption is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is some public interest in release because it concerns future levels of pay for NHS staff and potentially affects staffing levels and public expenditure. However, this is outweighed by the public interest in avoiding constraining NHS Boards and the Scottish Government in future pay policy by setting assumed pay levels as a “floor” for negotiation.

Section 29(1)(a) – formulation or development of government policy
Section 29(1)(a) – formulation or development of government policy applies to some of the information you have requested, as it relates to decisions on the ways in which the Scottish Government funds NHS Boards for the Operational Improvement Plan. While NHS Boards are asked to plan on the assumption of full funding for 2026–27, elements of the funding detail, including indicative figures, remain subject to ongoing consideration and refinement.

This exemption is subject to the 'public interest test'. Therefore, taking account of all the circumstances of this case, we have considered if the public interest in disclosing the information outweighs the public interest in applying the exemption. We have found that, on balance, the public interest lies in favour of upholding the exemption. We recognise that there is some public interest in release because of the requirement for transparency around NHS Financial Planning. However, this is outweighed by the public interest in not disclosing the information as there is greater interest in maintaining a private space for the ongoing formulation and development of policy and funding arrangements, to allow options and implications to be considered fully before final decisions are taken. Disclosure of funding figures at this stage was considered likely to risk misunderstanding or preemption of decision that are still actively being worked upon. For these reasons, the information has been withheld.

Additionally some information in the documents provided has been redacted as it sits outside the scope of the request.

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.