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 14 Crown Office & Procurator Fiscal Service
Portfolio Responsibilities
The Crown Office and Procurator Fiscal Service (COPFS) is the sole public prosecution authority in Scotland, prosecuting cases independently, fairly, and effectively in the public interest. It is also responsible for investigating sudden, unexplained, and suspicious deaths, as well as allegations of criminal conduct by police officers. This work helps ensure that Scotland remains safe from crime, disorder, and danger.
The Lord Advocate has ministerial responsibility for the work of the service. The Lord Advocate’s position as head of the systems of criminal prosecution and investigation of deaths is enshrined in the Scotland Act 1998 and is exercised independently of any other person.
COPFS is a demand-led organisation with the responsibility to meet state obligations to deliver justice operating within a complex and evolving criminal justice system. Funding and resource levels reflect the increasing volume and complexity of the service’s casework. Significant rises continue in sexual offences casework, high court casework and complex death investigations. High-profile work, such as investigation and prosecution of violence against women and children, sexual crimes, and domestic abuse will remain predominant in prosecution casework for the foreseeable future. COPFS is carrying out major case investigations, including several high-profile economic crime and death investigations. The number of deaths requiring investigation remains high, including those related to health and safety incidents. COPFS also carries out public inquiries that require specialist resources in this area and is seeing a continual stream of these inquiries.
Funding for 2026-27 will support the service in continuing to address the criminal case backlog, continue to investigate Covid-19 deaths, and manage demand-led pressures. Targeted and time limited funding will support efforts to comply with legislative timescales and reduce waiting times for justice.
COPFS continues to make significant strides in improving casework outcomes, enhancing service delivery, and reducing case backlogs. COPFS continues working with justice partners to transform, innovate, and deliver sustainable improvements to public services. This includes driving organisational change and system-level transformation through embedding Summary Case Management, which is enhancing summary justice efficiency and achieving swifter outcomes for victims, witnesses, and the accused. COPFS is dedicated to placing victims and witnesses at the heart of its efforts to provide a trauma-informed service. Throughout 2026, COPFS will embed processes from the national implementation of digital Witness Gateway and Defence Agent Service and work with partners to promote use of the Digital Evidence Sharing Capability across all courts in Scotland to enhance and innovate delivery of public services.
The spending plans for COPFS will ensure a just, safe, and resilient Scotland where genuine equality and opportunity allow everyone to reach their potential and contribute fully to society.
Crown Office & Procurator Fiscal Service intended contributions to the National Outcomes
Primary National Outcomes
- Communities
- Human Rights
Secondary National Outcomes
- Economy
- Fair Work and Business
- Environment
Crown Office & Procurator Fiscal Service
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 |
|---|---|---|---|
| COPFS | 223.7 | 250.8 | 259.9 |
| Total COPFS of which: | 223.7 | 250.8 | 259.9 |
| Total Fiscal Resource | 202.2 | 226.9 | 237.6 |
| Non-cash | 6.0 | 10.2 | 11.3 |
| Capital | 15.4 | 12.4 | 11.0 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | 0.2 | 1.4 | – |
| Total Limit on Income (accruing resources) | - | - | 4.0 |
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| Staff Costs | 164.9 | 187.8 | 198.5 |
| Office Costs | 6.4 | 4.8 | 4.8 |
| Case related | 23.3 | 19.6 | 19.6 |
| Centrally Managed Costs | 13.5 | 26.2 | 26.0 |
| Capital Expenditure | 15.5 | 12.4 | 11.0 |
| Total Crown Office and Procurator Fiscal Service of which: | 223.7 | 250.8 | 259.9 |
| Total Fiscal Resource | 202.2 | 226.9 | 237.6 |
| Non-cash | 6.0 | 10.2 | 11.3 |
| Capital | 15.4 | 12.4 | 11.0 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | 0.2 | 1.4 | – |