Scottish Parliament committees carry out pre-Budget scrutiny before the Scottish Budget is published.

Pre-Budget scrutiny aims to influence the Scottish Government’s spending plans, while they are still being developed.

Find out more about pre-Budget scrutiny and the Budget process

As part of its pre-Budget scrutiny for the financial year 2027-28, the Committee agreed to explore how the Scottish Government is preparing for future challenges in the health, care and sport sectors.

The Committee will take evidence throughout October and early November 2026 and will publish its conclusions and recommendations shortly after, ahead of the Scottish Budget on 3 December 2026.