Budget Bill published

16 Jan 2026 03:06 PM

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.”

Background

Budget Bill

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