Scottish Spending Review 2026
The Scottish Spending Review 2026 sets out the Scottish Government's indicative spending plans up to 2028-29 for resource, and up to 2029-30 for capital.
Foreword
by the Cabinet Secretary for Finance and Local Government
The Scottish Spending Review (SSR) builds on the significant progress this Government has made over the course of the Parliament to deliver improved outcomes for Scotland’s people and places.
With continued focus on our key priorities and the commitments set out in the Programme for Government, the SSR delivers cumulative real terms resource spending growth of 2.8 per cent up to 2028-29. While Scotland’s capital funding will reduce in real terms by 0.3 per cent by 2029-30, as a result of UK Government decisions, we are nevertheless using all funding levers at our disposal to sustain an impactful capital programme.
The framework for decisions in this SSR builds on the three pillars of the Medium Term Financial Strategy: focused and impactful spend; sustainable, inclusive growth; and a strategic approach to tax, and is underpinned by the measures outlined in the Fiscal Sustainability Delivery Plan.
We are clear about the priorities we will deliver: eradicating child poverty; growing the economy; tackling the climate emergency; and ensuring high quality, sustainable public services. This Spending Review aligns multi-year portfolio spending plans and investments to these outcomes, supporting our public bodies and other delivery partners.
Building on our Public Service Reform Strategy, we will prioritise prevention, join up services locally, and drive efficiency across the system – protecting frontline delivery while reducing duplication and corporate costs. Portfolio Efficiency and Reform Plans set out actions to deliver cumulative, recurring savings of £1.5 billion over the spending review period.
Our commitment is straightforward: every pound of the nearly £190 billion of discretionary spending of the next three years will be focused on outcomes, every portfolio will contribute to sustainability, and every decision will be grounded in evidence. This Spending Review is about delivery now and hope for the future – building a fairer, greener, more prosperous Scotland.
Shona Robison MSP,Cabinet Secretary for Finance and Local Government