Pre‑budget scrutiny

Scottish Parliament committees routinely carry out pre‑budget scrutiny, offering recommendations and raising questions on budgetary matters in the autumn before the Scottish Government publishes its budget proposals.

Building on the previous year’s focus on delivering a pathway to net zero by 2045, the Committee examined how spending decisions set out in the Budget align with the measures required to reduce carbon emissions in line with statutory targets. This scrutiny drew heavily on the three strands of work emerging from the Joint Budget Review (JBR). The JBR is a collaborative initiative between the Scottish Government and the Scottish Parliament designed to improve transparency in the Scottish Budget by assessing the climate impact of public spending.

The Committee wrote to the Cabinet Secretary for Climate Action and Energy, asking questions on this topic on 1 December 2025. The Cabinet Secretary responded on 13 January 2026.

Budget 2026–27

The Finance and Public Administration Committee leads on examining the Budget Bill once it has been laid. The 2026-27 Budget Bill was laid on 15 January 2026. However, by gathering evidence relevant to its remit, the Net Zero, Energy and Transport Committee contributes to public understanding of the Scottish Government’s spending plans. This work also helps shape the final 2026–27 Budget before it is voted on by the Scottish Parliament.

Find out about the Scottish Budget process

This year, the Committee held two evidence sessions with a broad view on how the Scottish Government’s spending plans support delivery across the Climate Action and Energy and Transport portfolios. Both sessions considered how budget allocations are set up to support the meeting of emission reduction targets, closely linked to the Committee’s scrutiny of the Scottish Government’s draft Climate Change Plan.