Publication - Corporate report

Scottish Budget 2026 to 2027

Published: 13 January 2026
From: Cabinet Secretary for Finance and Local Government, +5 more … Chief Financial Officer, Director of Tax, Director-General Exchequer, Strategy and Performance, Minister for Public Finance, Public Spending Director
Directorate: Exchequer Strategy Directorate, +2 more … Financial Management Directorate, Tax Directorate
Topic: Economy, Money and tax, Scottish Budget
ISBN: 9781806436286

The Scottish Budget sets out the Scottish Government's proposed spending and tax plans for 2026-27, as presented to the Scottish Parliament

Annex B Summary of Portfolio Spending Plans

Table B.01: Total Proposed Budget for 2026-27
2025-26 Scottish Budget	Resource £m	Ring-fenced £m	Capital £m	Financial Transactions £m	Total £m	UK Funded AME £m	Total £m
Health and Social Care	20,919	417	1,033	–	22,369	108	22,477
Finance and Local Government	11,032	20	672	25	11,750	6,840	18,590
Social Justice	7,981	66	43	–	8,091	15	8,106
Education and Skills	3,102	438	465	(12)	3,994	891	4,885
Justice and Home Affairs	3,418	206	643	–	4,267	350	4,617
Transport	1,684	321	2,295	(26)	4,273	8	4,282
Deputy First Minister, Economy and Gaelic	636	27	554	173	1,390	–	1,390
Housing	90	–	1,049	67	1,206	–	1,206
Rural Affairs, Land Reform and Islands	921	11	191	–	1,122	–	1,122
Climate Action and Energy	95	10	323	18	445	1	446
Constitution, External Affairs & Culture	355	18	43	–	416	–	416
Crown Office and Procurator Fiscal Service	238	11	11	–	260	–	260
Scottish Government	50,469	1,545	7,322	245	59,581	8,213	67,795
Scottish Parliament and Audit Scotland	164	17	1	–	183	–	183
Total Scotland	50,634	1,563	7,324	245	59,764	8,213	67,978

Table B.02: Total Managed Expenditure
-				Real terms @ 2025–26 prices
-	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m
Health and Social Care	20,506	21,764	22,477	21,110	21,764	21,987
Finance and Local Government	14,364	18,545	18,590	14,786	18,545	18,184
Social Justice	6,598	7,453	8,106	6,792	7,453	7,929
Education and Skills	3,856	3,882	4,885	3,969	3,882	4,779
Justice and Home Affairs	3,875	4,325	4,617	3,989	4,325	4,516
Transport	3,667	3,983	4,282	3,775	3,983	4,188
Deputy First Minister, Economy and Gaelic	1,271	1,403	1,390	1,308	1,403	1,359
Housing	716	1,013	1,206	737	1,013	1,179
Rural Affairs, Land Reform and Islands	1,057	1,137	1,122	1,088	1,137	1,098
Climate Action and Energy	312	539	446	321	539	436
Constitution, External Affairs & Culture	324	380	416	334	380	407
Crown Office and Procurator Fiscal Service	224	251	260	230	251	254
Scottish Parliament and Audit Scotland	154	168	183	158	168	179
Total	56,922	64,841	67,978	58,597	64,841	66,495

Table B.03: Fiscal Resource
-				Real terms @ 2025–26 prices
-	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m
Health and Social Care	18,950	20,157	20,919	19,508	20,157	20,463
Finance and Local Government	10,937	11,521	11,032	11,259	11,521	10,792
Social Justice	6,468	7,331	7,981	6,658	7,331	7,807
Education and Skills	2,613	2,846	3,102	2,690	2,846	3,035
Justice and Home Affairs*	3,414	3,627	3,418	3,515	3,627	3,343
Transport	1,454	1,582	1,684	1,496	1,582	1,647
Deputy First Minister, Economy and Gaelic	424	578	636	436	578	622
Housing	104	81	90	107	81	88
Rural Affairs, Land Reform and Islands	886	911	921	913	911	901
Climate Action and Energy	46	93	95	48	93	93
Constitution, External Affairs & Culture	286	325	355	294	325	347
Crown Office and Procurator Fiscal Service	202	227	238	208	227	232
Scottish Parliament and Audit Scotland	135	149	164	139	149	161
Total	45,920	49,428	50,634	47,271	49,428	49,529

* Note that the 2025-26 ABR Budget includes £350m of resource within the Justice total which will transfer to AME at the Spring Budget Revision.

Table B.04: Non-Cash (Ring-fenced)
-				Real terms @ 2025–26 prices
-	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m
Health and Social Care	435	417	417	448	417	408
Finance and Local Government	22	13	20	23	13	19
Social Justice	64	71	66	66	71	65
Education and Skills	(130)	(335)	438	(134)	(335)	428
Justice and Home Affairs	181	192	206	186	192	201
Transport	225	345	321	232	345	314
Deputy First Minister, Economy and Gaelic	77	26	27	79	26	27
Housing	–	–	–	–	–	–
Rural Affairs, Land Reform and Islands	14	23	11	15	23	10
Climate Action and Energy	9	10	10	9	10	9
Constitution, External Affairs & Culture	17	20	18	18	20	18
Crown Office and Procurator Fiscal Service	6	10	11	6	10	11
Scottish Parliament and Audit Scotland	15	16	17	16	16	17
Total	936	808	1,563	963	808.0	1,528

Table B.05: Capital (inc Financial Transactions)
-				Real terms @ 2025–26 prices
-	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m
Health and Social Care	885	1,082	1,033	911	1,082	1,010
Finance and Local Government	726	839	697	747	839	682
Social Justice	82	51	43	84	51	42
Education and Skills	445	472	454	458	472	444
Justice and Home Affairs	268	505	643	276	505	629
Transport	1,976	2,055	2,269	2,034	2,055	2,219
Deputy First Minister, Economy and Gaelic	653	799	727	672	799	711
Housing	667	932	1,116	686	932	1,091
Rural Affairs, Land Reform and Islands	150	202	191	154	202	187
Climate Action and Energy	256	436	341	263	436	334
Constitution, External Affairs & Culture	22	35	43	22	35	42
Crown Office and Procurator Fiscal Service	15	12	11	16	12	11
Scottish Parliament and Audit Scotland	2	1	1	2	1	1
Total	6,145	7,422	7,568	6,326	7,422	7,403

Table B.06: UK Funded Annually Managed Expenditure
-				Real terms @ 2025–26 prices
-	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m	2024–25 Outturn £m	2025–26 ABR Budget £m	2026–27 Budget £m
Health and Social Care	236	108	108	243	108	106
Finance and Local Government	2,679	6,173	6,840	2,758	6,173	6,691
Social Justice	(16)	–	15	(16)	–	15
Education and Skills	927	898.4	891	955	898	872
Justice and Home Affairs	11	–	350	12	–	342
Transport	12	1	8	12	1	8
Deputy First Minister, Economy and Gaelic	117	–	–	121	–	–
Housing	(55)	–	–	(56)	–	–
Rural Affairs, Land Reform and Islands	7	–	–	7	–	–
Climate Action and Energy	2	–	1	2	–	1
Constitution, External Affairs & Culture	–	–	–	–	–	–
Crown Office and Procurator Fiscal Service	–	1	–	–	1	–
Scottish Parliament and Audit Scotland	1	2	–	1	2	–
Total	3,922	7,183	8,213	4,037	7,183	8,034

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