Publication - Corporate report
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.
Annex A: Summary of Portfolio Spending Plans
Summary of Portfolio Spending Plans
| Scottish Spending Review |
2026-27 £m |
2027-28 £m |
2028-29 £m |
2029-30 for Capital and Financial Transactions only £m |
|---|---|---|---|---|
| Health and Social Care | 21,952 | 22,786 | 23,896 | 1,032 |
| Finance and Local Government* | 15,204 | 15,135 | 15,139 | 699 |
| Social Justice | 8,024 | 8,486 | 8,876 | 28 |
| Education and Skills | 3,556 | 3,594 | 3,592 | 451 |
| Justice and Home Affairs | 4,061 | 3,891 | 3,680 | 222 |
| Transport | 3,952 | 4,053 | 4,335 | 2,479 |
| Deputy First Minister, Economy and Gaelic | 1,362 | 1,343 | 1,264 | 653 |
| Housing | 1,205 | 1,273 | 1,370 | 1,450 |
| Rural Affairs, Land Reform and Islands | 1,111 | 1,117 | 1,129 | 205 |
| Climate Action and Energy | 436 | 435 | 433 | 337 |
| Constitution, External Affairs & Culture | 398 | 446 | 438 | 40 |
| Crown Office and Procurator Fiscal Service | 249 | 247 | 245 | 13 |
| Scottish Government | 61,510 | 62,805 | 64,397 | 7,608 |
| Scottish Parliament and Audit Scotland | 166 | 163 | 168 | 2 |
| Total Scotland | 61,676 | 62,968 | 64,565 | 7,611 |
| Fiscal Resource | 54,108 | 55,420 | 56,999 | n/a |
| of which Programme Costs | 53,296 | 54,618 | 56,214 | n/a |
| of which Operating Costs** | 812 | 802 | 785 | n/a |
| Capital | 7,324 | 7,296 | 7,255 | 7,249 |
| Financial Transactions | 245 | 252 | 311 | 361 |
Figures may not reconcile with portfolio tables or aggregate totals due to rounding.
These totals do not include Non-Cash and UK Funded AME, with the exception of Local Government NDR.
* This figure includes Local Government NDR which is classed as UK Funded AME in the Budget document.
** Scottish Government total operating costs.