5. Fiscal work orders

(Tables 1, 4, 5a, 5b)

Key statistics for 2025-26:

• Fiscal work orders commenced fell from 40 in 2024-25 to 10 in 2025-26, the lowest level since their introduction in 2015-16.

Fiscal work orders (FWOs) allow Procurators Fiscal to offer unpaid work orders as an alternative to prosecution. These orders range from 10 to 50 hours and must be completed within six months.

Chart 2: Fiscal work orders have declined since 2017-18.

Number of fiscal work orders commenced, 2016-17 to 2025-26, Scotland

In 2025-26, there were 26 fiscal work order assessments undertaken by local authorities. In 11 of these assessments (42%), the orders were accepted with the remaining 15 (58%) deemed unsuitable by local authorities. This is the third year in which the number deemed unsuitable exceeded the number accepted. The number of orders which finished was 14, of which 10 were successfully completed.