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.”
Background
Scottish Budget 2026-27
Scottish Spending Review
2026
Infrastructure Strategy
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
