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Read all our analysis of the Scottish Budget for 2026–27.

The IFS Scottish Budget Report 2026–27
Our analysis of the 2026–27 Scottish Budget highlights a difficult outlook for both spending and investment in Scotland.
6 February 2026

Scottish Budget and Spending Review signal big shifts in health and investment spending – but reliance on ambitious efficiency targets brings risk
IFS analysis shows the Scottish Budget relies on ambitious efficiency savings to shift health spending and reshape capital investment.
6 February 2026

Immediate response to the Scottish Budget and Spending Review
The Scottish Budget brings pre-election sweeteners and post-election cuts to many services
13 January 2026
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- Institute for Fiscal Studies
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