Scottish Budget - piloting an approach to identifying preventative spend: pilot results

Footnotes

1 Scottish Spending Review 2026 - gov.scot

2 Scotland’s Public Service Reform Strategy Delivering for Scotland.

3 Preventative Budgeting Tool – gov.scot

4 Scottish Spending Review 2026 - gov.scot

5 Preventative Budgeting Tool – gov.scot

6 Defining Prevention – gov.scot

7 Christie Commission on the future delivery of public services - gov.scot

8 Scotland's Public Service Reform Strategy: Delivering for Scotland - gov.scot

9 Scotland's Population Health Framework - gov.scot

10 Scotland's Public Service Reform Strategy: Delivering for Scotland - gov.scot

11 Green Budget Tagging | OECD

12 Preventative Budgeting Tool – gov.scot

13 Investing in prevention

14 Apportionment in this context means using data or informed rules of thumb, to assess what percentage of the total spend could be allocated to each category (e.g. preventative or acute).

15 For CIPFA methodology – see Investing in prevention

16 Investing in prevention

17 Preventative Budgeting Tool – gov.scot

18

19 Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline Strategic Integrated Impact Assessment

20 Note this is higher than the total portfolio spending because of the income received from budget lines outside of the scope of this report, such as Scottish Water (which received funding through charges).