Strategic Integrated Impact Assessment for the 2026-27 Scottish Budget: process evaluation of pilot activity

Footnotes

1 Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline: strategic integrated impact assessment - gov.scot

2 Climate Change Budget Tagging: A Review of International Experience (2021) World Bank Document

3 Green Budget Tagging Introductory Guidance & Principles (2021) Green Budget Tagging | OECD

4 See Annex B for further detail: Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline: strategic integrated impact assessment - gov.scot

5 The Scottish budget is presented at different levels of detail. Broadly speaking Level 1 sets out the budget allocation at portfolio level, Level 2 sets out the high level breakdown of funding within each portfolio, and Level 3 are the most detailed allocations published as part of the draft budget document. Finally, Level 4 workbooks are published alongside the budget in a supporting document, and provide the most detailed breakdown of the government’s plans for spending.

6 Further details also available in Annex B: (op cit)

7 Further details in Annex C: Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline: strategic integrated impact assessment - gov.scot

8 Tackling inequality: guidance on making budget decisions - gov.scot

9 Distributional analysis published in more detail Scottish Budget 2026 to 2027: distributional analysis - gov.scot

10 Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline: strategic integrated impact assessment - gov.scot

11 Supporting documents - Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline: strategic integrated impact assessment - gov.scot

12 Easy Read - Scottish Budget Assessment 2026 to 2027

13 siia-addendum-march-2026.pdf

14 Scottish Budget 2026 to 2027: climate change taxonomy - gov.scot

15 Scotland's Public Service Reform Strategy: Delivering for Scotland - gov.scot (May 2025)

16 The Prevention Toolkit - gov.scot (June 2026)

17 The Magenta Book - GOV.UK

18 Equalities, Human Rights and Civil Justice Committee 3rd Meeting, 2026 | Scottish Parliament Website

19 Equality and Human Rights Budget Advisory Group minutes: March 2026 - gov.scot

20 The Strategic Integrated Impact Assessment – turning a corner in equalities budgeting? – SPICe Spotlight | Solas air SPICe

21 Scottish Women's Budget Group | SWBG blog | How good was this year’s Strategic Integrated Impact Assessment? The Women’s Economic Empowerment Group share their views

22 First Minister’s National Advisory Council on Women and Girls: Third Focus of Scrutiny

23 State of Children’s Rights Report 2026 | Together Scotland

24 The SIIA database was published in the supporting documents Supporting documents - Scottish Budget 2026-27, Spending Review and Infrastructure Delivery Pipeline: strategic integrated impact assessment - gov.scot

25 Equalities, Human Rights and Civil Justice Committee: February 3, 2026

26 The Women’s Economic Empowerment Group, (via the Scottish Women’s Budget Group) made a similar point in relation to outcomes on mental health and the scoring of the mental health budget line.

27 The Strategic Integrated Impact Assessment – turning a corner in equalities budgeting? – SPICe Spotlight | Solas air SPICe

28 Minority ethnic women's experiences in Scotland 2024: intersectional evidence review - gov.scot

29 Together Scotland – correspondence with Scottish Government 27/3/2026

30 Scottish Women's Budget Group | SWBG blog | How good was this year’s Strategic Integrated Impact Assessment? The Women’s Economic Empowerment Group share their views

31 Fraser of Allander Institute – correspondence with Scottish Government 11/03/2026

32 Noting the distinctive budget process in Wales where “the Welsh Government must “normally” allow at least eight weeks for reporting on the outline budget proposals and that policy committees must be given at least five weeks to consider the detailed budget proposals.” (The Budget Process Protocol between the Assembly and the Welsh Government )