Scotland’s Budget Report 2026-27

Sousa, João and Spowage, Mairi and Congreve, Emma and Crummey, Ciara (2026) Scotland’s Budget Report 2026-27. Fraser of Allander Institute, Glasgow.

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Abstract

While UK Budget consequentials and economic developments have eased day-to-day spending pressures, Shona Robison will have her work cut out to decide how to plug a £1 billion-plus gap in capital spending plans she announced just over six months ago. Rachel Reeves’ November Budget increased funding for next year by £300 million through the Barnett formula. Further improvements to tax and social security forecasts boost funding by an additional £450 million.

ORCID iDs

Sousa, João ORCID: https://orcid.org/0009-0006-9842-3870

Congreve, Emma ORCID: https://orcid.org/0000-0001-6845-316X

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• Item metadata

  Item type:	Report
  ID code:	95299
  Dates:	Date Event 9 January 2026 Published
  Subjects:	Social Sciences > Economic History and Conditions
  Department:	Strathclyde Business School > Economics Strathclyde Business School > Fraser of Allander Institute
  Depositing user:	Pure Administrator
  Date deposited:	14 Jan 2026 15:51
  Last modified:	22 Jan 2026 11:04
  URI:	https://strathprints.strath.ac.uk/id/eprint/95299