Scottish Budget 2026 to 2027
The Scottish Budget sets out the Scottish Government's proposed spending and tax plans for 2026-27, as presented to the Scottish Parliament
Erratum
An errata was published on 26 January 2026 to correct the 2026-27 Budget document, level 4 workbooks 2026-27, Budget Split by HMT Control Aggregate and Outturn comparison 2017-18 to 2024-25 supporting documents. The PDF and HTML (Budget document only) has been updated within the relevant documents to reflect these changes.
Budget Document
Education & Skills
1. Pages 57, 61, 134, 135, 136 – 2024-25 Education outturn figure is corrected.
Transport
1. Page 74 - Revision to wording around Bus Franchising to ensure Regional Transport Partnerships are in scope for support alongside Local Authorities. Referring to these as Local Transport Authorities aligns with the Transport (Scotland) Act 2019, with both Local Authorities and Model 3 Regional Transport Partnerships having necessary powers to implement franchising.
Supporting Budget Document – Level 4 Workbook
Education & Skills
1. E&S tab – Clarification of wording for the following: Colleges – Infrastructure Investment, Reform Programme, and Qualifications and Accreditation. Text is also being updated to clarify PPP expenditure.
Constitution, External Affairs & Culture
1. C,EA&C tab – Returned to original version as published online 15:00 13 January, with the exception of a comment that should not have been published and some minor formatting changes.
Justice & Home Affairs
1. Justice tab – total Justice percentage figure comparing 2025-26 to 2026-27 corrected.
Supporting Budget Document – Budget split by HMT Control Aggregate
Housing and Climate Action & Energy
1. A small number of subtotalling errors have been corrected, and the outturn updated for the correction to the Education and Skills portfolio figures which have been revised in the budget document
Supporting Budget Document – Outturn comparison 2017-18 to 2024-25
Housing and Climate Action & Energy
1. The outturn comparator figures for 2023-24 and 2024-25 have been amended to reflect the prior year apportionment between Housing and Climate Action & Energy portfolios, following the portfolio reshuffle in 2025.