Holyrood’s Finance and Public Administration Committee has called for early fiscal action from the Scottish Government, and the next administration following May’s election.
In its budget report published yesterday, the committee wants an urgent review of social security spending and reform of local government taxation.
The committee has also made immediate recommendations to address pressure on local government finance and improve budget transparency – including clarity on baseline figures and ‘new’ money.
Finance and Public Administration Committee convener Kenneth Gibson said: “This is our final budget report ahead of the Scottish election.
“Some recommendations are directed towards the government for immediate action others will be for the next administration to take forward after May.
“Frustratingly, some cross-party concerns set out in this report have been raised before with the government during this five-year session of Parliament – including issues of financial transparency, which have only been partly addressed.”
Scottish Government’s additional £40 million will help people get more active
Providing free, accessible and inclusive access to sporting opportunities for Scotland’s children and young people is at the heart of targeted funding designed to capitalise on a “spectacular summer of sport”.
In June Scotland men’s national football team will compete at the FIFA World Cup finals for the first time in 28 years before the city of Glasgow hosts the 2026 Commonwealth Games, from 23 July to 2 August.
While the nation’s elite sportspeople compete on the world stage, the Scottish Government is investing an additional £40 million into the 2026-27 sport budget.
If approved by the Scottish Parliament, this will see a £20 million uplift to core funding for sporting organisations and an additional £20 million to create innovative and inspiring physical activity opportunities for young people across Scotland, including:
a £15 million “Summer of Sport” initiative offering free sporting activities for children and young people
a universal learn-to-swim offer for every primary school child in Scotland that will continue beyond 2026, backed by initial year-one investment of £2 million
a £2 million ‘Celebration of Football’ fund, aligned with the World Cup, using the power of Scotland’s national game to change lives through football.
and a £1m ‘Health in the Community’ campaign targeting areas with low activity levels to become and stay active
Free, accessible and inclusive access to sport for Scotland’s young people is at the heart of @scotgov funding designed to capitalise on a “summer of sport”.
Health Secretary @neilcgray announced the £40 million investment at St Brigid's Primary.
Health Secretary Neil Gray, following a visit to an Active Schools event at St Brigid’s Primary in Glasgow, said: “We are all looking forward to a spectacular summer of sport with our men’s football team competing at the World Cup Finals and Glasgow welcoming athletes from across the Commonwealth for the Commonwealth Games in just six months’ time.
“The ‘Summer of Sport’ programme will harness the excitement of these world class sporting events.
“The Scottish Government is offering every young person the opportunity to learn to swim, regardless of their background. This is a core life skill which will benefit so many children.
“Our investment will remove barriers for communities to access sport and will also significantly increase the core budget for sportscotland, in turn creating and sustaining opportunities for people across Scotland to be more active.
“Sport can be a force for good and by encouraging people to become and stay active, we can unlock a range of wider physical and mental wellbeing benefits that can leave a lasting impact long after the World Cup and Commonwealth Games this year.”
Forbes Dunlop, Chief Executive of sportscotland, said: “As Scotland prepares for an extraordinary Summer of Sport, we have a unique opportunity to harness the inspiration of major events to drive longer term participation and community benefit.
“The Scottish Government’s additional £40 million investment in sport strengthens our shared ambition to widen access, support local delivery partners, and ensure people of all ages feel the physical, mental, and social benefits that sport provides.
“This funding will allow us to work with partners to build on the momentum generated by the World Cup and Commonwealth Games and to deliver a more inclusive, active Scotland for the long term.”
Scotland will play host to or co-host three of the world’s biggest sporting events over the next three years – the Glasgow 2026 Commonwealth Games, the Tour de France Grand Depart 2027 and EURO 2028.
Draft budget confirmed continued funding for next three years to tackle retail crime
A police-led taskforce will continue its work to tackle shoplifting and violence against staff after securing funding in the draft budget for 2026-27.
The Retail Crime Taskforce was launched in April last year following £3 million investment from the Scottish Government to combat a rise in retail crime.
In the first year of operation, the Taskforce’s targeted approach to prevent, pursue, protect and prepare in areas identified as most at risk has resulted in 3,671 shoplifting charges and detections.
A further 508 charges under the Protection of Workers (Scotland) Act 2021 for offences against retail workers have been made along with a total of 807 arrests.
The funding announcement of a continued £3 million each year for the next three years, in the Scottish Government’s recent draft budget for 2026-27, comes in addition to an overall Police Scotland budget increase to over £1.7 billion – a rise of £81.5 million, or 5%, compared to the 2025-26 Autumn Budget Revision.
A dedicated unit to tackle retail crime has been established by @PoliceScotland – backed by £3 million from @scotgov.
The investment in the Retail Crime Taskforce is on top of record funding of £1.62 billion for policing in 2025-26.
Community Safety Minister Siobhian Brown said: “Shop workers deserve to feel safe, and retailers deserve to trade without fear of shoplifting. In less than a year, Police Scotland’s Retail Crime Taskforce has provided a visible and measurable impact on retail crime, working directly with retailers to prevent offending, pursue criminals, and protect shop workers.
“That is why the Scottish Government is providing a further £3 million in each of the next three years to continue this vital work – both preventing crime and ensuring offenders are held to account.
“This is in addition of a record £1.7 billion policing budget, enabling Police Scotland to deliver on frontline priorities and progress its transformation agenda.”
Mark Millar, Director of Stores for Boots in Scotland, said: “Tackling retail crime is a collaborative effort, so we are fully committed to working with the Scottish Government and Police Scotland to ensure that our retail stores and high streets remain vibrant, welcoming, and safe environments for our store teams and customers.
“As an active member of the Retail Crime Taskforce since its inception, we welcome this funding which will strengthen our ability to share intelligence between Police and disrupt public offenders.”
Assistant Chief Constable, Police Scotland, Tim Mairs said: “Since April 2025, the Retail Crime Taskforce has assisted local policing divisions across the country in tackling retail offences and bringing those responsible to justice.
“During this time over 3,600 crimes have been detected and more than 800 arrests made as a direct result of Taskforce-supported enforcement activity. In addition, our commitment to crime prevention has seen us liaise with numerous outlets throughout Scotland to offer specialist advice aimed at improving security and enhancing the safety of retail workers.
“The additional three-year funding we have received from Scottish Government is recognition of the significant progress made in the last nine months, but we know more must be done to tackle retail crime and we will not become complacent in our efforts to reduce crimes such as shoplifting and the assault and harassment of retail workers.”
Funding for schools, breakfast clubs and free school meals to tackle child poverty
Children and families across Scotland will benefit from the Scottish Government’s sustained investment in Education and Skills as part of the national mission to eradicate child poverty.
The proposed Scottish Budget for 2026-27 commits up to £200 million to the Scottish Attainment Challenge, which has already delivered sustained progress in closing the poverty-related attainment gap. This includes Pupil Equity Funding that aims to empower headteachers to tailor support to meet the specific needs of pupils and families in their communities.
An additional £15 million will ensure that all primary school children are able to access a free breakfast club by August 2027, while free school meals are being expanded to a further 5,500 pupils for 2026-27.
Speaking ahead of a visit to see the breakfast club offer at Downfield Primary School in Dundee, Education Secretary Jenny Gilruth said: “The Scottish Government’s budget plans reflect our unwavering commitment to giving every child in Scotland the best possible start in life, regardless of their background.
“Scotland’s schools are delivering literacy and numeracy attainment at the highest levels on record, with sustained progress in narrowing the poverty-related attainment gap through the Scottish Attainment Challenge.
“Our continuing investment of up to £200 million will build on these gains, with Pupil Equity Funding continuing to give headteachers the flexibility to respond to the specific needs of their communities.
“We know that children cannot learn if they are hungry or worried about what is happening at home. Our investment in free breakfast clubs and the expanded the rollout of free school meals to more children will help to address food insecurity and help to ease pressure on family budgets at a time when it is needed most
“These measures are central to our national mission to tackle child poverty and ensure every child has the opportunity to thrive.”
The latest published figures show that attainment levels are at record highs and the poverty-related attainment gap is at a record low in literacy and numeracy.
The Scottish Budget represents a cut to social care funding in Scotland, a concerning and disappointing reality for the people who access and work in social care.
In both COSLA’s manifesto and pre-budget lobbying, the voice of Scottish local government, made a clear and urgent ask for significant additional investment of £750m to protect and strengthen social care. The Scottish Budget as it currently stands, fails to deliver on this. There is no dedicated, additional funding for social care, and the £160m allocated for paying the Real Living Wage to adult social care workers falls short of the estimated £175m cost of this policy commitment.
This is not additional investment – it is underfunding of an existing promise.
The consequences of this budget are real. Without significant new resources, people will continue to face unacceptable delays for social work assessments and care packages. Services already under immense strain will be pushed even closer to breaking point, and councils will be forced into impossible choices.
This will directly impact individuals – those who access care and support and those in hospital waiting for care – at a time when our shared ambition should be to shift the balance of care and improve population health. It is for these reasons that COSLA sees this as very poor settlement for local government which fails to address the dire financial situation.
COSLA Health and Social Care Spokesperson, Cllr Paul Kelly commented: “Social care is fundamental to the wellbeing of our communities.
“The Scottish Budget – which COSLA Leaders agree is very poor – undermines the foundations of a fair and sustainable care system and risks reversing progress toward a model that truly meets people’s needs.
“Quite simply, this Budget is not just disappointing for social care, it is damaging.
“COSLA remains committed to improving the design and delivery of social care and we would welcome the opportunity on offer to take forward focused joint working to support our shared ambition of ensuring those with complex needs are supported in the right setting. But without proper investment, that ambition cannot be realised.”
COSLA has written to Shona Robison MSP, Cabinet Secretary for Finance and Local Government, on behalf of Scottish Local Government after the Scottish Budget which took place on the 13th January 2026.
COSLA Leaders have since met to discuss the 2026/27 Scottish Budget and Local Government Settlement. Our Leaders agreed that this year’s settlement is a very poor settlement for local government which fails to address the dire financial situation of local government.
Further, it was noted that the settlement does not offer the urgent financial support required for social care and social work.
Supporting parents and improving kids’ health and wellbeing
More children across Scotland will have access to free after school activities as part of the government’s national mission to tackle poverty.
The Scottish Government’s Extra Time Programme, delivered in partnership with the Scottish Football Association, supports local football clubs and trusts to provide free before school, after school and holiday activity clubs to primary school children from low income families.
Last year up to 5,000 children across 28 local authority areas were able to attend regular services which provide childcare options for their parents.
The 2026-27 Scottish Budget is increasing investment to expand delivery and reach of after school services, building on the success of the Extra Time programme, in areas where it is required for families most in need.
First Minister John Swinney met pupils benefiting from after school activities provided by Hibernian Community Foundation as part of the programme.
First Minister John Swinney said: “We know that families greatly value the services provided through the Extra Time Programme, which extend the school day, helping parents enter and sustain employment.
“The clubs are also hugely popular with children, enabling them to take part in football and other activities, learn new skills and access healthy food – helping improve their physical and mental wellbeing.
“The Scottish Government has supported the successful delivery of the programme through grassroots football clubs and trusts across the country, working closely with schools and community organisations.
“This is an excellent example of how we are improving outcomes for families and delivering on my priorities for Scotland – tackling poverty and growing our economy.”
Social Justice Secretary Shirley-Anne Somerville has said the draft Scottish Budget 2026-27 is a “landmark intervention” in the Scottish Government’s drive to tackle the root causes of child poverty and increase living standards.
Around £8 billion has been earmarked for the social justice portfolio, boosting support for vulnerable people and low-income families.
This includes plans to:
introduce a new premium element of the Scottish Child Payment in 2027- 2028, raising weekly payments for eligible parents of children under the age of one to £40 per child, benefitting around 12,000 children
create a new £50 million package to boost whole family support. This will further enhance existing support and will include help with transport, skills, and commits £20 million for third sector partners to deliver the support that people need in their communities
increase the Tackling Child Poverty Fund from £12.5 million to £61.5 million in 2026-27
invest £7.2 billion in social security, supporting disabled people, unpaid carers, those on low incomes and others, while also providing help with energy bills
Social Justice Secretary Shirley-Anne Somerville met parents in receipt of any of the Five Family Payments, including the Scottish Child Payment, on Thursday (15 January) at Pilton Youth and Children’s Project, and said: “Eradicating child poverty is this government’s driving mission – no child should have their prospects hindered by circumstances beyond their control.
“This Budget is a landmark intervention in our work to tackle the root causes of poverty and reduce the pressure on household finances – from increased support for Scotland’s newest parents, to new initiatives to help increase household incomes and ensure families receive the right support at the right time.
“With more than £330 million committed across three years to our Tackling Child Poverty Fund and to investment in Whole Family Support, we are laying the groundwork to drive continued progress in the year ahead, breaking the cycle of poverty in Scotland for good.”
Legislation to implement the draft 2026-27 Budget with record funding for the NHS, landmark policies to tackle child poverty and enhanced cost of living support has been published.
The Budget Bill allows parliament to scrutinise the Scottish Government’s spending proposals of almost £68 billion before votes next month.
Finance Secretary Shona Robison said she hoped to secure support from across parliament as she urged constructive engagement with the next steps of the process.
Ms Robison said: “Our spending plans provide help for hard-pressed families and businesses alongside investment in public services and infrastructure.
“The Budget expands our game-changing efforts to eradicate child poverty and provides greater opportunities to attain the necessary skills to gain from, and contribute to, our economy.
“Following earlier cross-parliament engagement, priorities of opposition members are included alongside the Scottish Government’s spending plans, including more money to improve neurodevelopmental assessments and care for children and young people.
“It is a budget worth voting for, and we will continue to seek to work constructively to ensure it passes.”
Proposed income tax rates and bands, which will apply from April, are set out in a Scottish Rate Resolution that is subject to a separate vote before the final stage of the Bill.
The 2026-27 Budget includes:
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
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
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
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
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
Investment will improve same-day access to urgent care
People will benefit from faster access to GP care as part of a £36 million investment announced in the Scottish Budget.
The funding will support the rollout of a new network of walk-in General Practice (GP) services, designed to make it easier for people to see GPs and other primary care clinicians quickly for urgent health concerns without needing an appointment.
Fifteen walk-in service centres will be established, with services focused on urgent, on-the-day primary care needs, similar to the care currently provided by GP out-of-hours services.
Services – which will be open 12pm-8pm, seven days per week – will allow people to attend without a prior appointment and will complement existing GP practices, NHS 24, community pharmacy, and hospitals.
Visiting the first future pilot site to be announced – Wester Hailes Healthy Living Centre – Cabinet Secretary for Health and Social Care Neil Gray said: “This £36 million investment will help more people get the right care, in the right place, at the right time. Walk-in services will make it easier to access urgent care on the day it’s needed, while easing pressure on GP practices and hospitals.
“Open seven days per week, between 12pm-8pm, our new walk-in centres will ensure people can get the care they need at a time that works for them – and will deliver over one million additional GP and nurse appointments.
“The funding for the walk-in services is just part of almost £22.5 billion allocated to health and social care, including a record £17.6 billion for NHS services and resources. Our continued investment in the NHS is allowing us to target areas which are experiencing long waits, reducing backlogs, and getting people the appointments and treatments they need as quickly as possible.
“I am determined to keep driving forward improvements so everyone can get the care they need, when they need it.”
Tracey McKigen, Director of Primary Care for NHS Lothian, said: “We are working closely with Wester Hailes Healthy Living Centre, the Edinburgh Health and Social Care partnership and the Scottish Government to shape proposals for piloting a new walk-in GP service.
“While plans are still being refined, we believe the new service will help improve access to primary care and complement existing local health services.”
