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
Chapter 13 Constitution, External Affairs & Culture
Portfolio Responsibilities
Constitution, External Affairs and Culture engages at home and internationally to enhance Scotland’s reputation and increase our economic success, prosperity and wellbeing. We promote Scotland as a great place to live, visit, work, study and do business.
This portfolio has responsibility for constitutional policy and strategy, intergovernmental relations, our small network of international offices, and supporting the culture sector. It is responsible for the National Collections Bodies, Creative Scotland, including Screen Scotland, Historic Environment Scotland, National Records of Scotland, Architecture and Design Scotland, and the British-Irish Council.
We have honoured our commitment to the culture sector with an increase of over £70 million compared to 2023-24, progressing well towards our commitment of a £100 million per year increase by 2028-29.
Creative Scotland will receive an additional £20 million for its multi-year funding programme in 2026-27, taking the funding available to £74 million in 2026-27. This enables Creative Scotland to offer regular funding to the largest ever number of organisations across Scotland. We will prioritise innovation and sustainability through a second year of our pioneering Museum Futures Programme, and empower communities through our flagship community-led arts programmes, Culture Collective and Creative Communities. Screen Scotland are receiving an uplift of £800,000 in 2026-27, in recognition of their distinct contribution in support the increasing cultural and economic benefit to Scotland from our growing screen sector.
In the coming year we are protecting the budgets of our National Performing Companies, with a view to providing additional support in future years as part of the cultural funding uplift to the additional £100 million by 2028-29.
We are providing £11.65 million for The Art Works project, to establish a National Collections Hub for National Galleries of Scotland and National Museums of Scotland, delivering significant socio-economic benefits as part of City of Edinburgh Council’s Granton Regeneration. We are also providing an additional £1.25 million to The King’s Theatre in Edinburgh in 2026-27 for their redevelopment, in addition to having provided support in 2025-26.
In the 20th year of our international development programme, we remain resolute in our commitment to address poverty and inequality overseas. Alongside responding to humanitarian crises globally, we work closely with our partner countries (Malawi, Rwanda, Zambia and Pakistan) to address the key issues of health, education and equalities. At a time when others are stepping back from commitments to the world’s poorest and most vulnerable, support for Scotland’s International Development Fund and the Humanitarian Emergency Fund will grow to £16 million in 2026-27.
We will strengthen Scotland’s relationship with the European Union, demonstrating our commitment to EU values and maximising opportunities from a closer partnership. We will seek to influence UK-EU negotiations to reflect Scotland’s interests. We will continue to celebrate cultural, educational, and ancestral connections, and ensure Scotland remains a valued and well-connected nation.
Constitution, External Affairs & Culture intended contributions to the National Outcomes
Primary National Outcomes
- Communities
- Culture
- International
- Economy
- Children and Young People
Secondary National Outcomes
- Poverty
- Education
- Fair Work and Business
- Health
- Environment
- Human Rights
Constitution, External Affairs & Culture
The prior year 2025-26 Budget Comparator figures are based on the latest in-year budget numbers which were revised at the Autumn Budget Revision. The 2024-25 Scottish Budget comparator figures reflect the outturn numbers for that year.
| Level 2 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| Arts and Culture | 192.6 | 238.4 | 266.3 |
| External Affairs | 24.5 | 26.7 | 34.5 |
| Historic Environment and Architecture | 73.9 | 76.1 | 72.3 |
| National Records of Scotland | 33.2 | 38.5 | 42.7 |
| Total Constitution, External Affairs and Culture of which: | 324.2 | 379.7 | 415.8 |
| Total Fiscal Resource | 285.9 | 325.2 | 354.5 |
| of which: Programme Costs | 269.9 | 307.9 | 337.6 |
| of which: Operating Costs | 16.0 | 17.3 | 16.9 |
| Non-cash | 17.2 | 19.9 | 18.3 |
| Capital | 22.1 | 34.5 | 43.0 |
| Financial Transactions (FTs) | (0.6) | – | – |
| UK Funded AME | (0.4) | – | – |
| National Galleries of Scotland (NDPB Non-cash) | (3.2) | (3.6) | (3.6) |
|---|---|---|---|
| National Libraries of Scotland (NDPB Non-cash) | (3.9) | (4.5) | (4.5) |
| National Museums of Scotland (NDPB Non-cash) | (4.0) | (3.8) | (3.8) |
| Historic Environment Scotland (NDPB Non-cash) | (2.7) | (5.0) | (3.5) |
| Creative Scotland (NDPB Non-cash) | (0.5) | (0.4) | (0.1) |
| National Records of Scotland – shown separately | (33.2) | (38.5) | (42.7) |
| Total Constitution, External Affairs and Culture | 276.7 | 323.9 | 357.6 |
| Total Limit on Income (accruing resources) | 200.0 |
|---|
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| Creative Scotland | 67.2 | 89.0 | 100.7 |
| National Cultural Collections | 89.8 | 104.9 | 111.3 |
| Other Arts and Activity | 12.6 | 19.9 | 29.7 |
| National Performing Companies | 23.0 | 24.6 | 24.6 |
| Total Culture of which: | 192.6 | 238.4 | 266.3 |
| Total Fiscal Resource | 170.9 | 205.6 | 227.3 |
| Non-cash | 11.6 | 12.3 | 12.0 |
| Capital | 11.0 | 20.5 | 27.0 |
| Financial Transactions (FTs) | (0.6) | – | – |
| UK Funded AME | (0.4) | – | – |
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| International and European Relations | 24.2 | 26.6 | 34.4 |
| British Irish Council | 0.2 | 0.1 | 0.1 |
| Total External Affairs of which: | 24.5 | 26.7 | 34.5 |
| Total Fiscal Resource | 24.0 | 26.2 | 32.1 |
| Non-cash | 0.4 | 0.4 | 0.4 |
| Capital | – | – | 2.0 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| Historic Environment Scotland | 72.0 | 74.3 | 70.7 |
| Architecture and Design Scotland | 1.8 | 1.8 | 1.6 |
| Total Historic Environment and Architecture of which: | 73.9 | 76.1 | 72.3 |
| Total Fiscal Resource | 63.6 | 61.1 | 58.8 |
| Non-cash | 2.7 | 5.0 | 3.5 |
| Capital | 7.6 | 10.0 | 10.0 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| Operational Costs | 36.6 | 40.3 | 44.5 |
| Capital Expenditure | 3.5 | 4.0 | 4.0 |
| Less Income | (6.9) | (5.8) | (5.8) |
| Total National Records of Scotland of which: | 33.2 | 38.5 | 42.7 |
| Total Fiscal Resource | 27.3 | 32.3 | 36.4 |
| Non-cash | 2.4 | 2.2 | 2.4 |
| Capital | 3.5 | 4.0 | 4.0 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |