In correspondence to the Finance and Public Administration Committee in September 2024, the Cabinet Secretary for Finance and Local Government noted that:
As you are aware, the Scottish Government had committed to publish its reset Infrastructure pipeline alongside Budget 2025-26. The announcement by the Chancellor of the Exchequer of a one-year budget in October 2024 means however that, while we will have some certainty on the 2025-26 capital grant by the time of our Budget announcement, we will not have confirmation of the 2026-27 capital grant until after the UK Government’s multi-year comprehensive spending review, which is not due to conclude until Spring 2025.