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 3 Health & Social Care
Portfolio responsibilities
We want the people of Scotland to live healthier, longer lives. To do this, our services have to be accessible, efficient, and better tailored to people’s needs, whether at home, in the community, or in hospital.
Our health and social care services still face challenges and that is why we will continue reform, focussing on prevention, reducing waiting times, improving access, and shifting the balance of care to communities.
This budget sees record funding of almost £22.5 billion for the portfolio, building on the investments made in the past year which has supported a more sustainable and resilient NHS with increased activity and long waits consistently coming down.
This government is intent on ensuring people receive timely care and are not kept in hospital longer than necessary. This budget includes over £17.6 billion for NHS Boards – an increase in investment in our front line services. We will implement and scale productivity and efficiency gains to create additional capacity, develop national and sub national plans for specific specialities and continue to expand the number of Hospital at Home beds by at least 2,000 by December 2026.
We are honouring our commitments to fair pay settlements and investing in supporting the delivery of the reduced working week. The budget provides over £2.3 billion investment for social care and integration from this portfolio, delivering our 2021 Programme for Government commitment (to increase social care spending by 25% over the Parliament) and in 2026-27 exceeding this by over £0.5 billion. The budget also includes support to improve wider terms and conditions for workers, such as maternity and paternity pay, as well as help with payment of Protection of Vulnerable Groups (PVG) checks.
Improving access to primary care is essential to providing more care in the community with over £2.4 billion funding provided for primary care. This includes our historic £531 million three-year deal secured with GPs, providing over £98 million additional funding in 2026-27 to strengthen the workforce and improve access, quality, patient outcomes and sustainability.
We are also providing a further £36 million to establish new high street walk-in GP services, providing additional same-day access for communities.
A £1 billion capital budget will continue to support health research and the improvement and renewal of the NHS estate. It will support major capital projects including replacements for University Hospital Monklands, Princess Alexandra Eye Pavilion, Belford Hospital and Barra’s St Brendan’s Hospital, as well as a new programme of community and primary care infrastructure investment.
We will maintain our focus on improving the mental health of children and young people through Child and Adolescent Mental Health Services (CAMHS), school counselling and community based supports, and will expand the range of support available to adults.
The budget funds the continuation of our Changing Places Toilet programme with funding of £10 million over the next 3 years, starting with £3 million investment in 2026-27. It also provides new funding of over £7.5 million to support implementation of improvements in neurodevelopmental assessments and care for children and young people, with growing future investment.
We have committed an initial £6.5 million in 2026-27 for hospices, with further engagement taking place with the sector to help ensure they are supported to provide pay parity with NHS staff.
Supporting our long term ambition to address the harms caused by alcohol and drugs, we will fund the delivery of a new Alcohol and Drugs Strategic Plan.
As part of our commitment to digital services we will invest an additional £30 million in our new app MyCare, available to everyone across Scotland from April.
And in the year that Glasgow hosts the Commonwealth Games and the men’s national football team competes in the FIFA World Cup, we are determined to give more kids a sporting chance. That’s why we’re investing an additional £40 million to ensure Scotland’s summer of sport means more opportunities for our children to engage in sport and physical activity. By substantially increasing the Scottish Government’s funding for sport and physical activity we will open up a range of sports and activities to more children, including offering universal free swimming lessons for every primary school child in Scotland among a range of other interventions.
Health & Social Care intended contributions to the National Outcomes
Primary National Outcomes
- Health
- Children and Young People
- Communities
- Human Rights
Secondary National Outcomes
- Culture
- Economy
- Education
- Environment
- Fair Work and Business
- International
- Poverty
Health & Social Care
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 |
|---|---|---|---|
| Health and Social Care | 20,482.9 | 21,740.4 | 22,452.1 |
| Food Standards Scotland | 23.3 | 23.3 | 24.8 |
| Total Health and Social Care | 20,506.2 | 21,763.7 | 22,476.9 |
| Total Fiscal Resource | 18,950.5 | 20,156.5 | 20,919.1 |
| of which Programme Costs | 18,834.0 | 20,041.3 | 20,804.1 |
| of which Operating Costs | 116.5 | 115.2 | 115.0 |
| Non-cash | 434.9 | 417.0 | 417.0 |
| Capital | 883.4 | 1,082.1 | 1,032.7 |
| Financial Transactions (FTs) | 1.2 | – | – |
| UK Funded AME | 236.2 | 108.0 | 108.0 |
| Sportscotland (NDPB non-cash) | (1.2) | (1.6) | (1.6) |
|---|---|---|---|
| Care Inspectorate (NDPB non-cash) | (0.6) | (0.8) | (0.8) |
| Food Standards Scotland – shown separately | (23.3) | (23.3) | (24.8) |
| PPP/PFI Adjustments | 64.8 | 21.0 | 21.0 |
| Total Health and Social Care | 20,545.9 | 21,759.0 | 22,470.7 |
| Total Limit on Income (accruing resources) | 3,000.0 |
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| NHS Territorial Boards | 13,726.7 | 14,341.6 | 15,473.7 |
| NHS National Boards | 1,994.3 | 1,885.3 | 2,159.5 |
| Health Capital Investment | 886.0 | 1,102.1 | 1,052.7 |
| Reform and Improvement Measures | – | 100.0 | 100.0 |
| Education and Training | 288.5 | 257.7 | 331.1 |
| General Medical Services | 1,328.6 | 1,301.3 | 1,432.3 |
| Pharmaceutical Services | 253.5 | 340.0 | 341.1 |
| General Dental Services | 447.9 | 520.3 | 526.5 |
| Community Eyecare | 136.1 | 142.0 | 144.5 |
| Health Improvement and Protection | 350.4 | 165.2 | 169.0 |
| Alcohol and Drugs Policy | 76.7 | 82.6 | 83.1 |
| Mental Health Services* | 251.4 | 134.0 | 149.8 |
| Quality and Improvement | 39.5 | 54.8 | 67.6 |
| Digital Health and Care | 114.6 | 102.1 | 130.9 |
| Early Years | 45.8 | 30.4 | 36.3 |
| Miscellaneous Other Services and Resource income** | 176.8 | 870.5 | (386.3) |
| Social Care Support*** | 192.8 | 181.2 | 471.1 |
| Sportscotland | 39.8 | 36.6 | 54.6 |
| Active, Healthy Lives | 12.0 | 4.9 | 27.0 |
| NHS Impairments (AME) | 124.2 | 107.7 | 107.7 |
| Financial Transactions | 1.2 | – | – |
| Capital Receipts | (3.8) | (20.0) | (20.0) |
| Total Health and Social Care of which | 20,482.9 | 21,740.4 | 22,452.1 |
| Total Fiscal Resource | 18,928.2 | 20,134.3 | 20,895.4 |
| Non-cash | 434.1 | 416.3 | 416.3 |
| Capital | 883.3 | 1,082.1 | 1,032.7 |
| Financial Transactions (FTs) | 1.2 | – | – |
| UK Funded AME | 236.1 | 107.7 | 107.7 |
* A number of programmes have been baselined in 2025-26, transferring the funding to other portfolios and recurring allocations to NHS Boards for spend on mental health.
** The Miscellaneous Other Services and Resource income budget line in 2025-26 includes funding adjustments set out in the Autumn Budget Revision with recurring funding now transferred to NHS Boards core budgets in 2026-27.
*** Funding is transferred to Local Government as part of the Autumn Budget Revision to deliver health and social care services.
| Level 3 | 2024-25 Outturn £m | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|---|
| Administration | 23.3 | 23.3 | 24.8 |
| Total Food Standards Scotland of which | 23.3 | 23.3 | 24.8 |
| Total Fiscal Resource | 22.3 | 22.2 | 23.7 |
| Non-cash | 0.7 | 0.7 | 0.7 |
| Capital | 0.2 | – | – |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | 0.1 | 0.4 | 0.4 |
| Level 4 | 2025-26 ABR Budget £m | 2026-27 Budget £m |
|---|---|---|
| Territorial Boards | ||
| NHS Ayrshire and Arran | 1,006.6 | 1,094.8 |
| NHS Borders | 303.7 | 332.9 |
| NHS Dumfries and Galloway | 425.4 | 462.8 |
| NHS Fife | 937.9 | 1,032.8 |
| NHS Forth Valley | 751.7 | 818.7 |
| NHS Grampian | 1,346.8 | 1,477.5 |
| NHS Greater Glasgow and Clyde | 3,123.5 | 3,364.7 |
| NHS Highland | 940.2 | 1,020.0 |
| NHS Lanarkshire | 1,713.0 | 1,858.8 |
| NHS Lothian | 2,113.0 | 2,300.5 |
| NHS Orkney | 74.9 | 84.9 |
| NHS Shetland | 74.8 | 86.6 |
| NHS Tayside | 1,094.3 | 1,188.5 |
| NHS Western Isles | 106.8 | 117.2 |
| Improving Outcomes and Reform* | 259.5 | 163.5 |
| Other Income | 69.5 | 69.5 |
| Total | 14,341.6 | 15,473.7 |
| National Boards | ||
| National Waiting Times Centre | 98.0 | 110.9 |
| Scottish Ambulance Service | 437.2 | 471.5 |
| The State Hospital | 49.0 | 52.4 |
| NHS 24 | 118.3 | 128.3 |
| NHS Education for Scotland** | 648.9 | – |
| NHS National Services Scotland** | 428.5 | – |
| Healthcare Improvement Scotland | 37.6 | 42.3 |
| Public Health Scotland | 67.8 | 78.9 |
| NHS Delivery** | – | 1,275.1 |
| Total | 1,885.3 | 2,159.5 |
| Total Territorial and National Boards | 16,226.9 | 17,633.2 |
* The reduction in the Improving Outcomes and Reform Budget line relates to funding that has been permanently transferred in NHS Boards as part of their core funding from 2026-27 and reflects the uplift provided in 2025-26 in relation to reducing Waiting Times.
** NHS Education for Scotland and NHS National Services Scotland will merge to create a new national delivery body from 1 April 2026, provisionally called NHS Delivery.