Plans to improve Scotland’s care system have been slow to come together after not enough early delivery planning by the Scottish Government and COSLA.
The Promise, a national commitment to improving the lives of care experienced people by 2030, was made by the Scottish Government in 2020.
Organisations and individuals remain dedicated to achieving that goal. But five years on, there is still confusion about what different bodies should be doing to deliver the changes needed.
Plans to date have lacked detail and direction for individual sectors. New structures set up by the Scottish Government to help deliver The Promise have lacked clarity about their roles and responsibilities.
And Scottish Government efforts to streamline The Promise’s complex governance arrangements have been insufficient. This has contributed to slow progress and made collective accountability challenging.
From the outset, there was no assessment of what resources and skills were needed to deliver The Promise by 2030, or how success would be defined or measured.
A framework to measure progress was agreed in December 2024 but further work remains. The Scottish Government is working on national data, which is not currently good enough to assess if services are improving the lives of care experienced people.
Stephen Boyle, Auditor General for Scotland, said: “Public bodies remain committed to improving Scotland’s care system and the lives of people who go through it. But initial planning about how The Promise would be delivered didn’t provide a strong platform for success.
“The Scottish Government needs to work with its partners to clearly set out the action that will be taken over the next five years to deliver The Promise, and how that work will be resourced.”
Angela Leitch, a member of the Accounts Commission, said: “Despite public bodies working hard to support local and national change to the services underpinning Scotland’s care system, greater pace and momentum is now needed.
“Local bodies need to work with their national partners to clarify roles and responsibilities, and prioritise the work needed to achieve The Promise’s aims.”
Commenting on the latest report on the Promise by the Auditor General and the Accounts Commission, Mary Glasgow, chief executive of Children First, said: “This report makes it clear that time is running out to keep the Promise.
“Investing in prevention and whole family support is the best way to stop children going into care in the first place. No child should be taken into care because support isn’t available.
“Real efforts have been made across Scotland over the last five years but as today’s report recognises, lack of clarity and accountability and failure to value and invest in the crucial role of the third sector are standing in the way.
“Children can’t wait. At Children First our commitment to keeping the Promise is as strong as ever. But unless the recommendations of the Auditor General and the Accounts Commission are acted on immediately the Promise won’t be kept.”
New report reinforces case for stronger wealth taxes as a key building block of wider package of UK and Scottish fair tax reforms
A new report for Tax Justice Scotland has exposed Scotland’s staggering wealth gap with just five families holding more wealth (£19.3bn) than a quarter of Scotland’s population with the least wealth combined (£18.9bn).
The news comes as campaigners, frontline delivery organisations, academics, trade unions and others gather in Edinburgh for a major tax justice conference to explore the urgent need for a package of fair improvements to the tax systems at Scotland, UK and global levels.
The report, Taxing Wealth for a Fairer and Greener Scotland, produced by the Scottish Trade Union Congress (STUC) on behalf of the campaign, makes clear that fairer taxes on wealth at UK and Scotland levels must be at the heart of this package of reforms to invest in and drive progress towards a fairer, greener and more prosperous future.
Tax Justice Scotland says improved wealth taxation is only one part of a fairer tax system and is today also challenging all political parties in Scotland to outline detailed proposals for using the powers of the Scottish Parliament to improve devolved and local tax systems.
The STUC analysis highlights the extreme end of wealth inequality after official data showed the wealthiest 2% of Scottish households have more wealth than the poorest 50% combined.
The report shows that the fortunes of Scotland’s very wealthiest people are surging far faster than people’s pay packets. Between 2024 and 2025, the combined wealth of Scotland’s ten richest families shot up by almost 8%, outstripping average earnings growth (5.9%).
Incredibly, the five richest families in Scotland are estimated to have more wealth (£19.3bn) than the Scottish Government collected in Income Tax (£19bn) last year.
For illustrative purposes, the STUC analysis shows that a modest annual wealth tax of just 2% on all those with assets of more than £10 million could raise nearly half a billion pounds (£492 million) from Scotland’s 10 richest families alone, enough to pay for 12,000 new nurses, or 11,000 new teachers, or to double the Scottish Child Payment and lift more than 30,000 children out of poverty.
Given such a wealth tax would apply to all those with assets of more than £10 million in Scotland, it would raise even more.
Roz Foyer, General Secretary of the STUC, said on behalf of Tax Justice Scotland:“This research lays bare the shocking concentration of wealth in Scotland. While families across the country are struggling to pay their bills, a handful of the super-rich are lining their pockets with more and more money.
“It doesn’t have to be this way: fairly taxing this eye-watering wealth could, according to STUC research, mean more 12,000 new nurses in hospitals, 11,000 more teachers in classrooms or to double the Scottish Child Payment and lift more than 30,000 children out of poverty
“Politicians across the UK should be in no doubt that it’s their dithering and delay that is deepening the crisis within our communities and public services. The powers to make a radical change to our tax system are at their disposal. The excuses must end. Scotland can work for everyone, not just the richest few. It’s time that work was started without equivocation.”
Tax Justice Scotland believes a series of tax reforms are needed to deliver the investment Scotland needs, while incentivising positive behaviours, to tackle poverty, strengthen public services, cut emissions and support fair work, while reducing the many forms of inequality that persist, including gender and economic inequality.
The campaign says this package of reform is essential to building a fairer, greener and more prosperous future for everyone in Scotland. While, over time, raising enough revenue is likely to require broad-based tax increases – fairer wealth taxation is vital.
As the Chancellor prepares her autumn Budget, campaigners point to growing momentum behind fairer taxes, with 68% of people in Scotland thinking the very richest should pay more. Over three-quarters (79%) of people in Scotland back a UK-wide wealth tax on the very richest people.
Previous analysis has shown that the measure, alongside a series of other reforms to improve existing UK-level taxes on wealth, like increasing Capital Gains Tax and applying National Insurance to investment income, could raise up to £60 billion a year across the UK.
A UK-wide wealth tax, if introduced, could help boost the Scottish Budget. But the STUC’s analysis shows that if the UK Government fails to act, the Scottish Parliament could use its own tax powers, with HMRC support, to introduce a locally-administered wealth tax.
The findings come against a backdrop of growing fiscal pressure: the Scottish Fiscal Commission has warned of a £4.7 billion shortfall in the Scottish Budget by the end of the decade, alongside mounting longer-term challenges. The Commission is urging all parties to work together before and after the Scottish election to address these challenges.
While making the case for improved taxation on all forms of wealth, Tax Justice Scotland says improving tax on property wealth in Scotland is particularly essential. Campaigners say the outdated and unfair Council Tax, still based on property values from 1991, must finally be replaced with a reformed property tax that reflects today’s housing wealth.
Property wealth has surged by almost £100 billion in just ten years, yet the Council Tax system remains frozen in time, letting those in the most expensive homes pay far less than they should, while many others are left paying over the odds.
Tax Justice Scotland say replacing Council Tax, alongside wider reforms to better tax the wealthiest and to build upon modest but progressive changes to Income Tax in Scotland, would collectively make sure those with the broadest shoulders contribute a fairer share.
Campaigners emphasise that while tax isn’t a silver bullet, it can play a much bigger role in building the Scotland we want to see.
Jamie Livingstone, Head of Oxfam Scotland, a member of Tax Justice Scotland, said:“Our tax system can do so much more to help build the country the people of Scotland want, but, right now, it’s stacked in favour of the wealthy.
“It’s time to fix the system; and that must include better taxing wealth right across the UK and, in Scotland, finally replacing the outdated Council Tax.
“With the Scottish election fast approaching, all political parties have a clear choice: defend a broken system that protects the richest while short-changing critical priorities or back a fairer one that delivers a fairer, greener and more prosperous country for all of us.”
