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


Annex E – Supporting Budget Documents & Associated Publications

The following documents are published online.

Supporting Documents

Budget split by HMT aggregate

Outturn comparison 2017-18 to 2024-25

2026-27 Level 4 Budget tables

Analysis by Classification of the Functions of Government (COFOG)

Additional Comparator Information

Table 4.17 Estimated Local Government Funding Outwith Core Settlement

Pre-Budget Scrutiny by Parliamentary Committees

These documents are available to view at Scottish Budget 2026 to 2027 supporting documents.

Associated Publications

Tax Ready Reckoner

Income Tax Fact Sheet

Scottish Budget 2026 to 2027: Public Attitudes to Tax

Forecasts of Tax Revenues, Block Grant Adjustments, Net Position and Policy Costings

Scottish Rate Resolution: Draft Motion and Explanatory Note

Distributional Analysis of the Scottish Budget

Carbon Assessment of 2026-27 Scottish Budget

Climate Change Taxonomy

Integrated Pay and Workforce Policy

Your Scotland, Your Finances: A Citizen’s Guide to the 2026-27 Scottish Budget (YSYF)

Strategic Integrated Impact Assessment

Contact

Email: Fiscalprogrammemailbox@gov.scot

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