Remit

The remit of pre-Budget scrutiny for 2026-27 will be:

• to assess, and influence, the Scottish Government’s response to addressing long-term fiscal pressures, including through its key strategic financial documents.

Areas of focus

Committee scrutiny will focus on:

• steps the Scottish Government is taking in response to fiscal pressures arising from population trends highlighted in the Scottish Fiscal Commission’s latest Fiscal Sustainability Report
• the Scottish Government’s approach to increasing productivity and economic activity
• steps the Scottish Government is taking to support growth sectors in Scotland with a view to increasing economic performance and tax revenues
• key financial documents to be published by the Scottish Government during this year’s pre-budget scrutiny period, including its:
• Medium-Term Financial Strategy (MTFS)
• Fiscal Sustainability Delivery Plan (FSDP)

The committee will assess whether these demonstrate improved medium and longer-term financial planning by the Government.

• information in the MTFS on the fiscal sustainability of social security spending, including analysis of how the Scottish Government is assessing:
• the effectiveness and outcomes of its approach to the delivery of benefits
• its impact on other parts of the Budget

• the Scottish Government’s Public Service Reform Strategy and Infrastructure Investment Plan pipeline refresh.

Pre-budget scrutiny aims to:

• influence how the Budget is prepared
• improve transparency and increase public awareness of the Budget
• consider how the Scottish Government’s Budget for 2026-27 should respond to fiscal and wider policy challenges
• lead to better results and outcomes when compared against the Scottish Government’s targets and goals.

When does it happen?

Pre-Budget scrutiny normally takes place in the months leading up to the Scottish Budget.

Guidance for Committees

Guidance for committees on the budget process 2026-27 highlights relevant supporting documents, work approaches and examples of good practice. Read the guidance:

Budget Process 2026-27: Guidance for Committees (263KB, pdf) posted 13 June 2025