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The Committee agreed its approach to pre-budget scrutiny for the 2026-27 budget on 19 and 26 June 2025 and decided its focus would be on forecasted social security spend in the context of the Scottish Budget as a whole.
Committee reports
Date published:
18 November 2025
Scottish Government position
On potential tax changes, the Cabinet Secretary said the Scottish Government has looked at evidence submitted by stakeholders on this, but made clear it has already diverged from the UK tax system in a way that has generated £1.7bn of additional revenue in 2025-26.The Social Justice and Social Security Committee.
Letter from the Minister for Social Care and Mental Wellbeing to the HSCS Convener in response to the Committee's request for further information, 26 August 2025.
Read the correspondence
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