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
Updates and Erratum
Post 2026-27 Budget Bill Updates
Updates were published on 6 March 2026 following the passage of the Budget (Scotland) (No.5) Bill. The changes were agreed by the Finance and Public Administration Committee at Stage 2 and have been published following the Bill being passed by the Parliament at Stage 3 on 25 February.
Supporting Budget Document – Level 4 Workbook (renamed ‘Level 4 Workbooks 2026-27 as amended at Stage 2’)
DFMEG
1. £5.33 million central support for the Investing in Communities Fund has been added to the Regeneration Programmes Level 4 budget line.
2. The accompanying “What it buys” and “Explanation of significant changes from previous years” narrative has been updated.
Finance and Local Government
1. £20 million central support for Local Government/Social Care has been added to the General Revenue Grant Level 4 budget line.
Transport
1. 4.3 million central support for delivery of a rail fare freeze in 2026-27 has been added to the Rail Services Level 4 budget line.
- The accompanying “What it buys” narrative has been updated.
Portfolio and Annex Tables
1. Updated versions of the impacted portfolio and relevant Annex tables have been uploaded to the supporting documents on the Budget webpage, named ‘Portfolio Chapters and annex tables amended at Stage 2’.
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.