Ambitious for Scotland?

Programme for Government 2026-2031

Patients will receive better care, with shorter waits, as a result of the most significant structural reform of our NHS in the devolution era, First Minister John Swinney announced yesterday, as he unveiled a major modernisation programme of Scotland’s public services.

Setting out his Programme for Government, the First Minister pledged that all the actions of his government would be focused on delivering lasting improvements to people’s lives as he presented a package of measures to help with the cost-of-living crisis.

The First Minister said the Scottish Government would also continue to drive improvements in the priority areas of eradicating child poverty, growing the economy, investing in public services and tackling the climate emergency as he outlined work to reduce NHS waiting times and action to tackle violence against women and girls.  

Key announcements include:

  • Replacing the current 14 territorial health boards with two strategic health boards which – alongside other measures – will free up more time and capacity for treatment
  • Delivering a national breakfast club for all primary schools from August 2027 and, by 2031, providing childcare support 52 weeks a year for children from nine months old to the end of primary school
  • Tackling poverty by increasing the Scottish Child Payment to £40 per week for eligible babies under 1 during 2027-28
  • Investing £205 million in winter heating payments for pensioners, families with disabled children and struggling households
  • Recognising that hostility to women and girls is a serious societal problem by defining misogyny as a distinct form of prejudice and abuse
  • Expanding the £2 bus fare cap beyond the Highlands and Islands to the Strathclyde Partnership for Transport area from Monday 7 September followed by a national roll-out by the end of this Parliament  
  • Improving public services by removing unnecessary duplication and overlap, getting resources more directly to the frontline services
  • Over the next three months, with partners, reach a clear shared direction on substantial reform to local governance, including social care
  • Bringing the national environment public bodies into a single overarching body to make environmental interventions more impactful
  • Supporting better jobs and higher incomes by making Scotland a better place to invest and do business

First Minister John Swinney said: “This ambitious Programme for Government has radical and widespread public service reform at its heart to deliver real, lasting improvements to people’s lives.

“By rewiring a system of services designed for the last century, we will simplify and reshape organisations on which everyone relies and ensure every pound of investment achieves maximum impact.

“As we do so, we will build on the most generous cost of living package anywhere in the UK while continuing to tackle inequality, poverty and division.

“This is a Programme for Government to deliver a fairer, healthier and more prosperous nation.”

The First Minister also stated that Scotland would only reach its full potential by becoming an independent nation.

“We will give the leadership for Scotland to decide her own future and advance our belief that Scotland will be better off with Independence.”

Programme for Government 2026 to 2031 – gov.scot

The First Minister also confirmed Scottish Government plans to introduce nine Bills over the course of 2026-27:

  • Budget Bill
  • Buildings (Heating and Energy Performance) and Heat Networks (Scotland) Bill
  • Council Tax (Scotland) Bill
  • Damages (Scotland) Bill
  • Food Prices (Scotland) Bill
  • Football Banning Orders (Scotland) Bill
  • Legal Aid (Scotland) Bill
  • Misogyny (Criminal Law) (Scotland Bill
  • Public Service Renewal (Scotland) Bill

REACTION:

Peter Kelly of Scotland’s Poverty Alliance commented: “It was good to hear a promise to eradicate child poverty – and we welcome the further development of the Whole Family Wellbeing approach.

“However, we know that secure, adequate incomes are the bedrock of efforts to eradicate poverty. That means progressively increasing the Scottish Child Payment to £55 a week by the end of this Parliament.

Without that scale of change, it’s hard to see how the First Minister will keep that promise to Scotland’s children.”

COSLA President, Councillor Shona Morrison, has responded to Scottish Government’s Programme for Government announcement: “Today’s Programme for Government is a significant statement of the Scottish Government’s priorities, and we will take time to consider its detail carefully.

“There are important implications for local government and council services, particularly the proposed NHS reforms and what they will mean for the future delivery of social care.

“Over the coming days, COSLA will engage closely with our member councils and with Scottish Ministers to ensure these proposals are focused on what is best for communities across Scotland and respect the democratic legitimacy of local government.

“Public services work best when decisions are taken as close to communities as possible. We look forward to meaningful engagement with the Scottish Government and believe that the dialogue on the future of local governance must be carried forward with councils and COSLA as the collective voice of local government.”

Jonathan Carr-West, Chief Executive, Local Government Information Unit (LGIU), said: “While we welcome the focus on reforming the public sector to make it work better for citizens, LGIU is concerned that two concurrent, three-month consultations on the restructuring of local government and the reform of social care mean the views and expertise of the local government sector will not be adequately represented.

“Local government reorganisation is a serious undertaking. And it will be impossible to achieve without an agenda to save local government finances, which is conspicuously absent from this Programme.

“The Scottish Government should enter this endeavour with the expectation that it will be hard, and that making a success of it will be impossible without buy-in from across the sector and clear aims about what the desired outcomes are.

“The same is true with social care. The last major social care reform attempt was the introduction of the National Care Service, the structural part of which failed in part because of limited engagement with local government.

“We appreciate the Government’s newfound urgency to tackle both the social care crisis and empower the regional and local tiers of government, but it is hard to see how a three-month sprint to round off decades-old debates will ensure that all relevant voices are heard.”

In response to the Programme for Government, Mary Glasgow, Chief Executive of Children First said: “We are delighted that our calls for whole family support, investment in a national Bairns Hoose programme, a public health approach to online harm and a greater emphasis on prevention have been included in today’s Programme for Government.

“Prevention is rightly at the heart of the Scottish Government’s ambitions, but it’s been the goal for more than 15 years. The gap between policy intent and the reality of children’s lives has never been wider. The First Minister will understand why people are impatient for change.

“It is disappointing that the specific, funded commitments needed to put Scotland back on track to meet its child poverty targets have not been included. We do not need further reviews or consultations – the next budget must deliver the action and investment children and families need.

“Children First share the Scottish Government’s aim for every child to live free from poverty, safe from harm and for children’s rights to be protected at every stage.

“We look forward to working alongside the Scottish Government and hope that local government, partners and communities will make the same commitment, because it will take everybody to close the gap between what Scotland says and what Scotland does.”

Billy Alexander, Associate Director for the Stroke Association in Scotland, said: “We welcome today’s commitment from First Minister, to ensure every stroke patient in Scotland who needs a thrombectomy gets one – regardless of the time or day. Whilst long overdue, this way could herald a genuine turning point for stroke care in Scotland. 

“Thrombectomy is a lifechanging treatment that can mean the difference between someone returning to an independent life or living with significant long-term disability. Yet, all too often, the time or place someone has their stroke can determine whether they receive it. 

“The test now will be implementation. We need a clear, sustainable, robustly funded, and time-bound plan that delivers equitable access to thrombectomy around the clock and across the country.

“That same level of ambition is also needed to drive wider improvements across stroke care, from the point of emergency and treatment through to rehabilitation and long-term recovery. Only then will every stroke survivor in Scotland be properly supported to live well after stroke.”

Debbie Horne, Scotland Policy and Public Affairs Manager of older people’s charity Independent Age, said: “We welcome the Scottish Government’s commitment to tackling the cost of living crisis. 

“At Independent Age, we hear every day from older people being squeezed by rising costs. Action is urgently required to support the 130,000 pensioners currently in poverty in Scotland.

“We know that too often the social security system fails to reach the older people who need it most, with hundreds of millions of pounds going unpaid every year. Commitments today to maximise the take-up of social security payments hold real potential to boost incomes for older people in financial hardship and we look forward to working with the Scottish Government to progress this welcome and vital work.

 “Today’s announcement that the Heat in Buildings Bill will be introduced and the commitment to ongoing winter heating support for pensioners is also very important. Our research has shown that almost 4 in 5 older people on a low income have cut back on heating, so it’s clear that measures to improve the energy efficiency of homes and support older people with energy costs is urgently needed. 

“Despite these positive steps, to meaningfully tackle the range of issues facing the one in eight older people in Scotland who live in poverty, we need sustained strategic action to boost incomes and reduce costs through a national pensioner poverty strategy. In a wealthy and fair society, both the Scottish and UK Governments must do more to make sure every older person can live well.” 

The British Dental Association Scotland has expressed its profound scepticism that plans for wholesale reform of Scotland’s health boards represents a silver bullet and has called for forensic scrutiny from MSPs.

Today First Minister John Swinney told the Scottish Parliament that “to ensure more joined-up delivery, to improve access to care and to reduce inequality for some patients” the fourteen current health boards would be reduced to two. While the professional body is wholly supportive of these objectives, following publication of the Programme for Government it is unclear how any of them will be achieved via these proposals.

The BDA will be addressing the Health, Care and Sport Committee this week, stressing the risk of unintended consequences.

BDA Scotland Director Charlotte Waite said: “It is a truth universally acknowledged that top-down reorganisations of the NHS rarely deliver the goods for taxpayers, patients, or practitioners.

“These plans need to be subjected to forensic scrutiny. They only thing we can be sure of at this stage is unintended consequences.”

Responding to the Programme for Government, Anna Fowlie, Scottish Council for Voluntary Organisations’ (SCVO) Chief Executive, said:   ”I’m pleased to see that the Programme for Government recognises the essential role the voluntary sector plays in addressing some of Scotland’s biggest challenges, from child poverty and gender-based violence to community cohesion and public service reform. 

“We welcome the Scottish Government’s commitment to a Third Sector Partnership, founded on trust, collaboration and mutual respect. We look forward to working with the Scottish Government to deliver the kind of partnership with government that voluntary organisations have long called for, one that brings meaningful change. 

“We also welcome commitments to multi-year funding in a number of areas, and the first public recognition that the voluntary sector, alongside communities, must play a significant part in shaping public service reform. I look forward to seeing these commitments delivering significant progress in delivering Fair Funding across government portfolios and public bodies. 

“Finally, I welcome the First Minister’s commitment to strengthen community cohesion and counter those who seek to divide Scotland. Voluntary organisations across Scotland are on the frontline of supporting people targeted by bigotry, racism and hatred, while bringing communities together in the face of division.

“Their work demonstrates the very best of Scotland: compassion, solidarity and a determination to ensure everyone belongs. Achieving that ambition will require sustained recognition, support and investment from the Scottish Government.”  

Poverty Alliance: ‘a beautiful journey’

RIGHTS IN ACTION PROJECT: PARTICIPATORY ACTION RESEARCH

Our research team has great experience in working alongside community researchers – people with lived experience who get help and support to study the issues that matter most to them.

Find out what we’ve learned along the way!

https://www.povertyalliance.org/…/Right-in-action…

Tackling stigma around social security

Survey shows stigma could be holding people back from seeking support

People may be missing out on social security support they are entitled to due to stigma around social security, new research shows.

Independent research commissioned by Social Security Scotland found that while nine in ten (91%) people agree anyone could need financial support when their circumstances change – four in ten (39%) say applying would make them feel less positive about themselves. This rises to almost half (48%) among 16 to 34-year-olds.

The survey also shows how negative portrayals could be fuelling this. Three quarters (75%) of people believe those who receive social security support are portrayed negatively by politicians and/or the media. Almost four in ten (39%) of people surveyed agreed people who receive social security are judged negatively by their family and friends.

Social Justice Secretary Shirley-Anne Somerville said: “Everyone should be able to access support without fear or shame, and these findings reinforce why we are delivering social security differently in Scotland — through a system rooted in dignity, fairness and respect.

“From the language we use to how we deliver our services – we designed our social security system based on feedback from people with lived experience. This has included using more compassionate language in letters, providing help in a format or language that best suits the individual and offering help with applications online, over the phone and in person. We all share responsibility for talking about social security with kindness – words matter.

“We’ll continue to work with clients and stakeholders to make further improvements and help break down the barriers that stop too many people getting the help they are entitled to.”

David Reilly, Communities and Networks Manager at Poverty Alliance added: “Our social security is a public good like the NHS – it’s there for everybody, especially those who need it most.

“There are 1.1 million people in Scotland who are struggling today on a low income – they have the same right to thrive as everybody else.

“But prejudice and negative stereotypes, often starting in our media and politics, then trickling down into our own communities and families – this unfair judgement can hold people back from reaching out and claiming what they’re entitled to – sometimes to the point of starvation and destitution. That’s simply wrong.

“Together, we can stand up for each other and reclaim the idea of social security as a basic human right, and a foundation that allows people to build better futures for themselves and their households.”

Karen Wylie, Policy and Participation Manager at Glasgow Disability Alliance (GDA) added: “GDA hears from our members that disability benefits are a lifeline not a luxury for disabled people.

“In our survey conducted in October 2025, we heard that stigma played a significant, prohibitive role in how and when people apply for benefits.

“Our members call for a change in narrative around social security so that it’s seen as a human right that not only covers the basics but also covers the additional costs of being disabled and enables people to live full and participative lives with choice and control.” 

Poverty Alliance: Politicians can avoid division and build better future for all

WITH welfare and benefits in danger of becoming a political football in the Holyrood election campaign (see today’s FMQs for starters – Ed.), Scotland’s Poverty Alliance has spoken out:

Poverty Alliance Policy & Campaigns Manager Gary Christie said: “When it comes to ending the injustice of poverty and investing in a better future, the Poverty Alliance works constructively with leaders from all political parties.

“One of the things we ask of all is that they avoid creating false division between people. Very few politicians would criticise someone for using our NHS or claiming Pension Credit. So, it’s morally wrong to point at others who use our shared social security system.

“Nearly 40% of the people on Universal Credit are in work. Nearly 1 in 3 people referred to Trussell Trust foodbanks are in working households.

“We all pay into our shared public services, and we all benefit. People who don’t pay income tax contribute every time they buy something that has VAT on it. And many people on the lowest incomes in Scotland have higher tax rates than the wealthiest in society. We are all in it together.

“Instead of risking stigmatising and hurting our friends, neighbours and fellow citizens, it would be good for politicians to look at their own responsibilities first. They have the power to move towards a Minimum Income Guarantee based on fair work, strong services, and a just social security system for all of us. These must be pursued together, not traded off against one another to score political points.

“The Scottish Child Payment is a vital building block of that future. It helps give a decent start in life to more than 300,000 of Scotland’s children.

“Rather than talking about unjustly cutting some children off from that vital help, politicians can boost the value of the payment as one important stepping stone towards the Minimum Income Guarantee.”

Scottish Budget: Delivering for families and public services?

The 2026-27 Budget will support a stronger NHS, with a record £22.5 billion for health and social care, expand cost of living support and invest in Scotland’s infrastructure.

Published alongside the latest multi-year Scottish Spending Review, Infrastructure Strategy and Infrastructure Delivery Pipeline, the draft Budget invests almost £68 billion including direct support for families and household budgets.

The 2026-27 Budget includes: 

  • a cost of living package to: help families with funding to trial a programme of activities in a range of primary schools between 3-6pm; a Summer of Sport – free children’s sporting activities, including lessons on how to swim for every primary school child in the country; and a breakfast club for every primary school by August 2027
  • continued investment in Scotland’s existing cost of living measures, including free prescriptions, free eye examinations, removal of peak rail fares on Scotrail, free tuition fees for young Scots, free school meals for thousands of children, including all pupils in P1 to P5, and free bus travel for under-22s and over-60s
  • funding to increase Scottish Child Payment to £28.20 per week and investment to allow the introduction of a premium payment of £40 per week for eligible children under 12 months from 2027-28, bolstering efforts to drive down child poverty
  • extra funding to keep more children out of poverty from funds initially set aside to mitigate the UK Government’s two-child cap, including £50 million of whole family support and a further £49 million for measures to be announced in the Child Poverty Delivery Plan in March
  • tax choices which increase the Basic and Intermediate rate income tax thresholds to put more money in the pockets of low and middle income earners, maintain current income tax rates and bands, and provide a competitive non-domestic rates relief package worth an estimated £864 million, including measures for pubs, restaurants and retailers
  • a record £22.5 billion for health and social care, including a record £17.6 billion for NHS boards and resources to begin the national rollout of walk-in GP clinics, making it easier to access same-day appointments
  • an almost £15.7 billion record settlement for local government to support the services communities rely on including social care and education
  • significant extra funding for universities and colleges, with colleges seeing a combined increase of £70 million in resource and capital funding, equivalent to a 10% uplift,  targeted support to help retrain workers in the oil and gas sector and ongoing commitment to Scotland’s apprenticeships, which this year will provide more than 31,000 Scots with a pathway to sustainable, well-paid jobs
  • over £5 billion to tackle the climate emergency, reduce carbon emissions and increase resilience as well as backing regenerative and sustainable skills in food and farming
  • £4.3 billion transport funding including investment in railways, the renewal of the ferry fleet, removal of peak season fares for residents of Orkney and Shetland on Northern Isles ferries and nearly £200 million for the dualling of the A9
  • record investment in new affordable homes

Ms Robison said:“This Budget delivers for families across the country, for a stronger NHS, and for a more prosperous future. 

“It will fund landmark policies to continue efforts to eradicate child poverty – investing in a brighter future for Scotland and the children growing up here.

“Almost £68 billion is being invested in 2026-27 and almost £200 billion through the Scottish Spending Review and Infrastructure Investment Pipeline, demonstrating the scale of our ambition for our nation.”

Other measures include:

  • from April 2027, an Air Departure Tax (ADT) will come into force and the framework offered by the new ADT will be used to introduce a private jet supplement
  • the introduction by April 2028 of two new council tax bands for the most expensive properties in Scotland, those worth more than £1 million, on an up-to-date valuation
  • support for high-growth firms to attract private investment and connect entrepreneurs
  • £200 million for the Scottish National Investment Bank – delivering on the commitment to invest £1 billion in the Bank by the end of the parliamentary term
  • record funding for police and fire services and an additional £10 million investment in community justice services
  • a £20 million increase in the culture budget, recognising Scotland is richer because of its world-famous culture and creative sector
  • support for the creation of a diverse and sustainable supply chain for offshore wind, to boost the economy.

Scottish Budget 2026-27

Scottish Spending Review 2026

Infrastructure Strategy

REACTIONS:

Responding to today’s proposed Scottish Budget, Poverty Alliance Policy & Campaigns Manager Ruth Boyle said: “People in Scotland want a just and compassionate society – but too many feel the system is rigged against them.

“There was some good news today – but we can do much more to make sure that every child in Scotland gets the investment they need for a decent life and a better future.

“Ensuring that every child in primary school gets a healthy breakfast is an excellent investment, because no child should go to school hungry.

“Increasing the Scottish Child Payment to £40 for eligible households with a baby under 1 is welcome and will help families at a time when they face increased costs. However, this must be a first step towards boosting that payment to £40 for every eligible child in the country.

“That is the kind of fundamental investment the Government needs to make if they are serious about meeting the 2030 child poverty targets.

“With Scotland not on track to meet those legally binding targets, we need all political parties to set out their plans to invest in country where no child lives in poverty. Our children can’t wait any longer.

“We can make that kind of investment in Scotland – and there is support for it. In among the Budget documents is new polling from YouGov showing that 54% of people in Scotland believe that Government should redistribute income from the better-off to those who are less well off. Just 29% disagree.

“The Scottish Government must raise revenue to invest in our shared national priorities, like tackling child poverty and reducing the cost of living. It’s right that the Government has turned to those with the biggest assets to contribute more with a tax on private jets and increased council tax for the highest value homes. 

This has to be the start of long-promised, fundamental reform of council tax so that our local councils can provide the services that all of us need, and that are a vital lifeline for so many households in poverty.

“The Poverty Alliance will continue to call for the measures we need to provide a Minimum Income Guarantee that no-one will fall under – including increasing wages, investing in strong public services, and providing a social security system that gives everyone in Scotland a secure foundation to build a better future.

“Today’s budget has some positive steps towards that ambition – but we need to go further and faster if we are to build a Scotland free from poverty.”

Commenting on today’s draft Scottish Budget, Mary Glasgow, Chief Executive of Children First, Scotland’s national children’s charity, said: “It’s hugely positive to see child poverty being made a top priority in today’s budget.

“The significant funding boost to whole family support and extra resources for third sector organisations will provide a lifeline to families who need help most, right across Scotland.

“But we can’t afford to slow down. Scotland’s legal target to eradicate child poverty demands bold, accelerated action. Life is tougher than ever for many children and families and at Children First we witness this first-hand every day.

 “That’s why we urgently need a National Front Door that offers a simple accessible way for families to get the help they need when they need it.”

Children First’s manifesto for the 2026 Holyrood elections calls on the next Scottish Government to deliver a comprehensive offer of whole family support to tackle child poverty and give every family the emotional, practical and financial support they need.

Read the manifesto here: 2026 Holyrood Election Manifesto | Children First

Trussell’s Cara Hilton said: ‘While we welcome the @scotgov‘s £40 SCP rate for babies under 1, we continue to call for an increase to £40 a week for all.

‘Our @TrussellUK data shows food parcels for families with children aged 12-16 in Scotland rose by 7% over the past 5 years. #ScotBudget‘.

Responding to the Scottish Budget and Scottish Spending Review, Anna Fowlie, Scottish Council for Voluntary Organisations (SCVO) Chief Executive, said:   “Too often and for too long, voluntary organisations that provide vital services to people and communities across Scotland are treated as the poor relation to mainstream public services.

“They have had to contend with budget cuts, short-term funding cycles, late payments, incoherent decision-making, poor communication, inadequate grant management, and more. 

“Reform of the voluntary sector funding landscape is long overdue. The Scottish Spending Review is welcome, giving the Government the long-term outlook to make progress on its commitment to deliver improvements, including multi-year funding for Scotland’s voluntary organisations. 

“Welcome too is the Scottish Government’s commitment to multi-year funding for sections of the voluntary sector—this shows, again, what is possible.  

“Today we had hoped for more than a recommitment to the ‘first step’ announced last February—the Scottish Government’s ‘Fairer Funding’ pilot.

“We know the benefits of multi-year funding: better staffing, stability, and future planning for the services people and communities rely on. The Government’s own research confirms this.  

“Multi-year funding alone, however, will not provide the sustainable funding environment the voluntary sector so desperately needs, funding that is flexible, sustainable, and accessible.  

“We need to see real progress and recognition of SCVO’s Fair Funding asks beyond multi-year funding. Wider reforms are, unfortunately, now unlikely to be seen before  the next parliamentary term.

“In the meantime it is essential that in the weeks following the Scottish Budget the Scottish Government support local authorities and voluntary organisations by meeting their commitments to timely notifications and payments. 

“We look forward to further engagement on both Fair Funding and charity regulation in the next parliamentary term.”  

Shelter Scotland Director, Alison Watson said: “Social housing delivery in Scotland remains too slow, too little and too late for the more than 10,000 children homeless tonight. Today’s budget doesn’t do enough to change these facts.

“Shona Robison’s budget was an opportunity for Ministers to put their money where their mouth is. On the face of it an additional £34 million for social housing, compared to the most recent budget, is a step in the right direction – but it is not enough.

“The extra money will only deliver 36,000 affordable homes by 2030 – more than 26,000 short of where they say they would need to be to deliver their promise of 110,000 affordable homes by 2032.

“The new Parliament will need a new approach and new money to deliver the social homes needed to reduce homelessness. Homes that the government promised, that academics say we need but for which there is still no credible plan to deliver.

“We must be honest about the real costs of failure. Failing to build the social homes we need means rising homelessness, rising child poverty, rising costs for councils, health boards and the taxpayer.”

Responding to the Scottish Government’s Budget, Debbie Horne, Scotland Policy and Public Affairs Manager at Independent Age said: “It is disappointing to see nothing new in this Budget to adequately respond to the growing number of older people in poverty. 

“One in six pensioners now live in poverty across Scotland, a total of 160,000 older people, and we must see more action to support them.  

“We want the Scottish Government to set out a clear, targeted strategy to bring down the alarming number of older people in poverty, increase access to the vital Discretionary Housing Payments that can help older renters meet shortfalls in rent, and increase the social security support available to those on a low income in later life. 

“With pensioner poverty at its highest level in nearly 20 years, and likely to continue to rise as our population ages, it’s vital all political parties include measures to bring down the levels of poverty in later life in their manifestos’ ahead of May’s Holyrood elections. In a compassionate and wealthy society, we should all be able to live a financially secure, dignified later life.” 

Responding to the Scottish Government’s Budget statement which slashed the 40% discount on business rates bills for pubs at the same time as a rates revaluation will lead to higher bills from 1 April, Stuart McMahon, Director of pubgoers group CAMRA Scotland said: “Pubgoers and publicans simply won’t stand for a Budget which will force more of our locals to go to the wall by landing them with bills they simply can’t afford. 

“I fear that slashing the 40% discount on business rates bills for pubs to just 15% at the same time as these bills are increasing will be absolutely disastrous. 

“Transitional reliefs may sound good but if this Budget still means higher business rates bills than pubs are paying now then this will be the straw that breaks the camel’s back for many hard-pressed licensees.

“Pubs need permanently lower business rates bills so that they can survive, thrive and play their part as vital community hubs.” 

The Scottish Government’s budget announcement of further funding for the college sector, which includes a combined increase of £70 million in resource and capital funding, received a qualified welcome. Principal of Edinburgh College, Audrey Cumberford said: “While this is a welcome step in the right direction for college funding, there is still more that needs to be done.

“This increase will help to undo some of the damage done by years of real terms cuts, but more is needed if we are to ensure the future sustainability of our sector.

“There is now a clear consensus across the political spectrum for better funding for colleges.

“I would urge parties to continue to work together to make sure we unleash the true potential of our sector so we can continue to drive economic growth and improve the lives of Scots across the country.”

Responding to the Scottish government’s 2026-27 budget, announced today by Finance Secretary Shona Robison, RCEM Vice President for Scotland Dr Fiona Hunter said: “Scottish Emergency Departments are in the midst of a crisis born of political apathy towards tackling the difficult problems of social care capacity, delayed discharges and the overall issue of hospital flow.  

“Today’s budget indicates once again that the Scottish government understands what the issues are. £2.3bn extra for social care, an uplift in frontline NHS spending, specific targeted action on delayed discharge and local engagement – these are all measures we warmly welcome from the government.  

“As well as this, our members will be pleased to hear about improvements to training, retention and working conditions. 

“However, we’ve been here before. Time after time the reality in our A&Es has got worse, not better, despite claims from the government that the NHS has been on ‘the path to recovery’ in recent years.  

“We are seeing more and more patients waiting alone on trolleys in hospital corridors for hours on end, getting sicker and being put at risk of harm.  

“This has happened because exit block has not been tackled, despite promises to the contrary from the government. 

“The devil will be in the detail and I will reserve judgement for when myself, and the members I represent, see improvements in our Emergency Departments.   

“We look forward to continued engagement with the government on how it seeks to tackle hospital flow, and await further information on how the Health Secretary will take today’s promises and turn them into action and, ultimately, improvements for our patients.”

Jonathan Carr-West, Chief Executive, LGIU, said: “This Budget offers some short-term stability for councils, but it ducks the bigger questions about how local government is funded. 

There is still no meaningful move towards multi-year settlements, which councils overwhelmingly say they need in order to plan sustainably. Our annual State of Local Government Finance in Scotland research, launched last week, reinforces this.  

Incentivising a council tax freeze risks further undermining local fiscal autonomy, while adult social care remains the single biggest pressure on council finances without clear, dedicated funding. 

Housing investment is welcome, but spreading it across the country without enabling local flexibility limits its capacity to tackle the areas of greatest need. 

Overall, this is a Budget that manages immediate pressures but avoids the structural reform required to put local government finance on a sustainable footing.”

The Existing Homes Alliance (EHA) is a coalition of over 20 housing, environmental, fuel poverty, consumer and industry organisations calling for urgent action to transform Scotland’s existing housing stock.

Lori McElroy, Chair of the Existing Homes Alliance said: “While we welcome the ongoing support to help homeowners, landlords and tenants to make their homes warmer, healthier and more affordable to heat, this remains a drop in the ocean when we have over 800,000 households living in fuel poverty and 44% of Scotland’s homes falling below Energy Performance Certificate band C. 

“Scotland has excellent fuel poverty and energy efficiency programmes such as Warmer Homes Scotland, Area-based Schemes and the Social Housing Net Zero Heat Fund, as well as generous grants through the Home Energy Scotland Grant and Loan Scheme, but the gap between what is needed and what is currently being delivered is wide.

“This Budget, as it stands, is a missed opportunity to significantly scale up these programmes which would reduce fuel poverty, improve public health by tackling damp and mould, and prepare the workforce and supply chains needed to deliver our climate change targets – supporting thousands of jobs and economic opportunities across Scotland.”

Joanne Smith, Policy and Public Affairs Manager for NSPCC Scotland, said: “For children to thrive, it’s vital that they have the best start in life, and so we are heartened by the Scottish Government’s commitment to increase the Child Payment for under ones. But we are disappointed that young families now will not reap those benefits, with it starting in more than a year’s time.

“We also welcome the Scottish Government’s renewed investment in the whole family support fund and its work to continue to deliver the Promise. But it is so important that in this it recognises the fundamental need for support for very young children, just like the Scottish Child Payment does, so that families get the help they need right from the start.”

Scotland’s Chief Constable Jo Farrell has responded to the Scottish Government’s tax and spending plans for 2026 to 2027.

Chief Constable Farrell said: “I recognise a £90m cash-terms uplift to revenue funding and an improved capital allocation for policing against a challenging public finance picture.

“I set out the funding requirements for policing in evidence during the Criminal Justice Committee’s pre-budget scrutiny work.

“Police Scotland will continue to engage with the Scottish Police Authority and the Scottish Government to understand the full implications of the budget and develop our planning for the year ahead.

“My focus continues to be on prioritising our frontline to deliver safer communities, less crime, and supported victims as part of our vision for policing.”

COSLA: Budget Reality

Are tax rises a price worth paying for improved public services?

With the UK and Scottish Budgets in mind, Holyrood.com asked a panel of experts if tax rises a price worth paying for improved public services. Here’s how four members of Tax Justice Scotland responded:

Yes. Abolishing the two-child limit was absolutely the right thing to do. It immediately lifts 350,000 children out of poverty, 20,000 of them here in Scotland.

“In a country as wealthy as the UK it would be utterly incomprehensible for a responsible government not to have acted. 60 per cent of these children are in working families, others have parents whose ability to work is constrained by disability, ill health and bereavement.

These parents pay taxes but now need support with the costs of bringing up the next generation. It is in our interests to pay what’s needed to ensure we have the public services and social security that protect us all when unexpected economic and health shocks hit. Tax is vital for investing in children, and we should all be proud to pay our fair share – for our children’s sake and for the long-term economic security of our country.

John Dickie, Director, Child Poverty Action Group (CPAG) in Scotland

It is uncontroversial and self-evident, I believe, to say that we all rely on good public services. Whether parents packing kids off to school, businesses moving goods around the country, or all of us maintaining our health, quality services are essential.

And if we are to deliver on our shared ambitions for our country – reducing child poverty, increasing educational attainment, tackling our wide health inequalities – then we need to raise resources to fund these services.

Tax is vital tool in reaching these goals. But precisely how we use tax is the crucial question. We are a wealthy country, and how that wealth is taxed must move to the centre of debates about taxation. Frustratingly, the recent UK Budget once again focused largely on the taxation of income. There needs to be a greater emphasis on the taxation of wealth, and in Scotland finally reforming council tax would be a great contribution to that debate.

Peter Kelly, Chief Executive, The Poverty Alliance

Absolutely, but tax fairness really matters too. Right now, people across Scotland are seeing local services vanish, public services – like the NHS – struggling, and folk trapped in poverty. Yet they know that wealth at the top is soaring.

We must see tax, when revenues are spent wisely, as an investment in a fairer and greener Scotland, healthier lives, and care and support when we need it most. It’s also a down-payment on a healthy, inclusive economy.

But it’s not just about how much tax is raised, it’s about who pays. Our tax system favours the very richest. The UK Government should do much more to make wealthier households pay a fairer share. In Scotland, we must better tax property wealth by replacing the outdated, unfair council tax and tax luxury pollution through a private jet tax. Public support is strong for the wealthiest paying more: what’s missing is political courage.

Jamie Livingstone, Head of Oxfam Scotland

Tax Justice Scotland works in solidarity with a growing global movement of people campaigning for far tax reforms. We are a partner of (but independent from) Tax Justice UK and the Tax Justice Network.

The work of Tax Justice Scotland is led by a steering group made up of a sub-set of its members who collaboratively work together to guide the campaign.

Contact us: mail@taxjustice.scot

Poverty Alliance: Manifesto

❤️ In Scotland, we believe in justice and compassion. We want to see everyone with enough to live a decent life – and the opportunities to flourish – through an economic system that prioritises people and the planet.

We know that this is possible.

That is why the 2026 Scottish Parliament election is so important. With one in five people in Scotland held back by poverty, the time for action is now.

We are proud to present our 2026 Scottish Parliament election manifesto. We are clear that tackling poverty must be given the priority it deserves in the commitments of all political parties.

Our overarching ask of the next Scottish Government and Parliament is to progress the delivery of a Minimum Income Guarantee for Scotland. We believe that the delivery of this bold idea would provide us all the freedom to create a more secure life for ourselves and our households, and a better society for everyone.

To make this progress, we need to see action to deliver:

💼 Fair, well paid jobs;

🚌 Accessible public services;

🪙 Strong social security;

⚖️ Reformed devolved taxation;

👭 Fair funding for community and voluntary organisations; and

🌳 Just climate action.

You can find our full manifesto here:

Campaigners welcome end to the two-child limit

CAMPAIGNERS have welcomed the news that the controversial two-child benefit cap limit is to be scrapped at last.

Poverty Alliance Chief Executive Peter Kelly said: “The Chancellor’s decision to fully scrap the unjust two-child limit is the right thing to do. 

For eight years, this cruel policy has severed the link between what families across the country need and the support they are entitled to, pushing children into poverty and limiting their potential. Our children deserve better.  

“Campaigners across Scotland have been unified in their demand to scrap the two-child limit and we are pleased that the UK Government has listened, sending a strong message that every child in this country matters.

“The end of this policy must be the starting point of reform which ensures that our social security system truly provides security. 

“This decision also frees up money earmarked for the mitigation of the policy in the Scottish budget. Coupled with the additional £820 million allocated to the Scottish Government in this Budget, this will allow further investment in the action we know is needed to meet our child poverty targets, including increases to the Scottish Child Payment.  

“Boosting the minimum wage will help low-paid workers who are struggling to cover basic costs. Many are already worried about heating bills.

“While steps to reduce energy costs are welcome, they fall short of a true social tariff that guarantees everyone has access to life’s essentials. 

“Much needed investment in home energy efficiency must also be protected to improve homes and secure long-term saving for low-income households. 

“The UK Government must raise revenue to invest in our shared national priorities, like tackling child poverty and increasing living standards. It’s right that the Chancellor has turned to those with the biggest assets to contribute more. 

“This is a positive step towards building a fairer system of taxation, but we need to go much further, with a bold, renewed approach to tax that puts justice and compassion at its heart.” 

Reeves Budget ‘tackles cost-of-living and backs Scottish industry’

Scottish families will benefit from a Budget to cut the cost-of-living, create more high skilled jobs and invest in public services, as the Chancellor reaffirmed her commitment to drive economic growth.

  • Chancellor announces fair deal for working families with removal of two-child benefit cap, energy bill saving and fuel duty freeze 
  • Scottish industry backed by investments in Grangemouth, Greenock, Leith and Fife 
  • Public services backed with extra £820 million for Scottish Government

Rachel Reeves recognised Scotland’s huge £204 billion annual contribution to the UK economy with investments in Grangemouth, Greenock, Leith and Kirkcaldy, and provided long-term certainty to the oil and gas industry to support North Sea jobs and investment. 

Despite wages growing more in the first year of this government than at any point in the 2010s, the Chancellor was clear too many families are still struggling with the cost of living which is why the Budget included a range of measures to cut bills and boost pay packets.   

Saying that the fairest way to help people with the cost-of-living was to cut inflation and increase wages, Reeves announced £150 off energy bills, a fuel duty freeze, and national minimum and living wage rises. 

The Chancellor announced the removal of the two-child limit. 95,000 children in Scotland will benefit from this change. Funded by tackling welfare fraud and long-overdue reforms to the Motability scheme, it will result in the biggest reduction in child poverty at any Budget this century.

The Chancellor’s Budget also ensured that Scottish public services are fairly-funded, with an extra £820 million for public services in Scotland through the Barnett Formula, on top of a record settlement in June.

Secretary of State for Scotland, Douglas Alexander MP said:This is a Budget which delivers for Scotland – raising children out of poverty and helping tackle the cost of living for working families with action on energy bills.

“Scrapping the two-child benefit cap will lift thousands of Scottish children out of poverty. Funded by raising online gambling taxes and tackling welfare fraud, it will result in the biggest reduction in child poverty at any Budget this century.

“The UK Government has backed Scotland’s public services with an extra £820 million — on top of the extra annual £9.1 billion already committed at the Spending Review.

“The £14.5 million announced for Grangemouth is also vital investment in Scotland.”

Ms Reeves also announced reforms to modernise the tax system, asking those with broader shoulders to contribute more through long-overdue fair reforms.

Backing Scottish industry 

  • £14.5 million will back Grangemouth’s transition to a hub for low carbon technologies as the UK Government cements Scotland’s place as the home of the UK’s clean energy revolution. 
  • A further £20 million for Inchgreen near Greenock will upgrade the port’s dry dock, creating up to 1,750 jobs.  
  • Up to £20 million will transform Kirkcaldy town centre and waterfront, including the creation of ‘Adam Smith Growth Works’, boosting local business and tourism.
  • £25 million will be released following the full sign-off of Forth Green Freeport – spanning Leith, Grangemouth and Fife.
  • To support oil and gas workers, the UK Government is introducing ‘Transitional Energy Certificates’ to manage existing North Sea fields for the entirety of their lifespan, and a new Jobs Brokerage Service – offering end-to-end career transition support.

Tackling child poverty, the cost-of-living and economic inactivity

  • 95,000 children in Scotland will benefit from the removal of the two-child limit. 
  • Raising the National Living Wage by 4.1% and the National Minimum Wage by 8.5% —building on April 2025 increases to the National Living Wage and National Minimum Wage that already directly benefitted 220,000 workers in Scotland. 
  • Uprating Universal Credit Standard Allowance by 6.1%, the first ever permanent real terms increase.
  • Increasing the State Pension by 4.8% from April 2026, directly raising incomes for 1.1 million pensioners in Scotland. 
  • Extending the fuel duty freeze and 5p cut, saving the average car driver £49 next year. 
  • Unleashing talent and opportunity with a Youth Guarantee package. This will include ensuring every eligible 18-to-21-year-old who has been on Universal Credit and looking for work for 18 months in Great Britain will get a six-month paid work placement.

Public services investment 

  • The Budget provides an extra £820 million for the Scottish Government to spend on its priorities such as education and tackling NHS waiting times— on top of the extra £9.1 billion already committed during the Spending Review.   
  • The Scottish Government continues to receive over 20% more funding per person than equivalent UK Government spending across the rest of the UK reflecting the real costs of delivering services across Scotland’s diverse geography, from the Highlands to the central belt.

Holyrood: ‘Chaotic’ UK Budget fails to deliver for Scotland

Finance Secretary responds to Chancellor’s statement

The UK Budget “fails to deliver” for Scotland and will not move the dial on the cost of living for squeezed households, according to Holyrood’s Finance Secretary Shona Robison.

Responding to the Chancellor of the Exchequer’s statement, Ms Robison said: “This Budget has been absolute chaos from start to finish. Westminster has been consumed with leaks, briefings and out and out incompetence – with Scotland left as an afterthought and families left to pay the price.

“We needed a step change from the UK Government with investment in public services, support for jobs and industry in Scotland and serious action on energy bills. Instead, we got a chaotic mess and the increase in funding for the Scottish Government will not even cover half the cost of the employer’s national insurance contributions brought in this year.

“With UK energy bills £340 higher than the Prime Minister promised even after today’s announcement, the UK Government are not even trying to deliver on the their promises. It is insulting to see the UK Government stand up and trumpet a proposed reduction that does not even cover the increase since they came to office.

“It does not come close to meeting the Prime Minister’s pledge on energy bills – they have not even attempted to keep their promises.

“The electric vehicle tax is the wrong decision for motorists, the climate and for Scotland given its disproportionate impact on rural drivers.

“And there is no serious support for jobs and industry in Scotland. The Energy Profits Levy is to remain in place – risking thousands of jobs in Scotland and in the North East in particular. Yet again, Scotland is an afterthought.

“And while the moves on the two child cap are welcome, they are long overdue and the UK Government has been forced into this position by the Scottish Government and other campaigners. And without a simultaneous change to the benefit cap it falls well short of the bold anti-poverty measures we have been calling for from the UK Government.

“But the complete chaos around this Budget gets to the heart of the fact that we should not be leaving crucial decisions around the economy, public finances and household bills in the hands of a deeply incompetent Westminster UK government.  We should take these decisions for ourselves with the fresh start of independence.” 

The impact of the increase Employers National Insurance contributions on public services is forecast to cost the Scottish Government at least £2 billion over the next five years.

Responding to the UK Government’s Budget, Poverty Alliance Chief Executive Peter Kelly said: “The Chancellor’s decision to fully scrap the unjust two-child limit is the right thing to do.

“For eight years, this cruel policy has severed the link between what families across the country need and the support they are entitled to, pushing children into poverty and limiting their potential. Our children deserve better.

“Campaigners across Scotland have been unified in their demand to scrap the two-child limit and we are pleased that the UK Government has listened, sending a strong message that every child in this country matters. The end of this policy must be the starting point of reform which ensures that our social security system truly provides security.

“This decision also frees up money earmarked for the mitigation of the policy in the Scottish Budget. Coupled with the additional £820 million allocated to the Scottish Government in this UK Budget, this will allow further investment in the action we know is needed to meet our child poverty targets, including increases to the Scottish Child Payment.”

Commenting on the UK Government’s Budget response, Debbie Horne, Scotland Policy and Public Affairs Manager for Independent Age said: “The Autumn Budget was an opportunity to address pensioner poverty across the UK. However, the UK Government has sadly missed the chance to take action on an issue that now affects almost two million older people across the UK, including 160,000 pensioners in Scotland. 

“While we welcome the retention of the Triple Lock, this measure alone does not go far enough for older people on the lowest incomes who are living across Scotland in cold homes and with not enough money to live on. 

“We continue to call on the UK Government to increase the Warm Home Discount to ease the burden of escalating bills, to support older private renters by uprating Local Housing Allowance so no one has to make dangerous sacrifices to pay their rent, and to boost income through a comprehensive take-up strategy for entitlements, including Pension Credit. 

“The absence of meaningful action to address later-life poverty will leave many older people on a low income in Scotland feeling forgotten and many will be worried about losing more of it in tax, because of the extension of the freeze on personal tax allowances to 2031, a year longer than was expected. 

“We estimate that without decisive government intervention almost 190,000 pensioners in Scotland could be in poverty by 2040. Worryingly, nothing in this Budget suggests we are being steered away from this frightening outcome.” 

Mary Glasgow, Chief Executive of Children First, Scotland’s national children’s charity said: “We welcome the UK Government’s decision to scrap the two-child limit as outlined in the Office for Budget Responsibility report. This is long overdue and frees up Scottish Government budget for other crucial support for children and families.  

“Poverty has a devastating impact on children’s mental and physical health, development, happiness and ability to learn that can last a lifetime.   

“Both governments must now work together to build on progress and meet the legal target to reduce child poverty in Scotland. Families need a stronger social security offer, for example, through the Scottish Child Payment and whole family support across Scotland to give every family the financial, practical and emotional help they need to tackle the root causes of poverty.  

“Children can’t wait. The Scottish Government must use this opportunity to go further and faster in their stated mission to eradicate child poverty.”  

Children First’s manifesto for the 2026 Holyrood elections calls on the next Scottish Government to deliver a comprehensive offer of whole family support to tackle child poverty and give every family the emotional, practical and financial support they need. 

Read the manifesto here: 2026 Holyrood Election Manifesto | Children First 

Helen Barnard, director of policy at Trussell, said: “Trussell is delighted to see the Chancellor take this bold step which will protect hundreds of thousands of children from growing up facing hunger and hardship. She has listened to the families and food banks across the UK who have been imploring her to act.

“The cruel two-child limit has driven countless families into hardship, forced to turn to food banks to survive. Today’s announcement of its full and swift removal will help ensure all our children have the best possible start in life, ease pressure on public services, and help to boost our economy.  

“This government came to power promising to end the need for emergency food and reduce child poverty. Removing the two-child limit will make a vital and significant contribution towards delivering on those manifesto commitments.

“This move will pull 470,000 children out of severe hunger and hardship by 2027 and ease pressure on food banks throughout the UK.

“The government has built on positive steps in strengthening support for people facing severe hunger and hardship. But this cannot be the end. Food bank need remains well above levels five years ago and many people are still struggling to afford the essentials.

“We need more bold choices to transform lives across our communities.”

The End Child Poverty Coalition commented: