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Shifting the balance of care is included in the 2025 NHS Scotland operational improvement plan which recognises that acute hospitals are not always the best place for a person to get treated, and sets out how NHS Scotland will support the provision of more care in a community setting, or at home.
Similar points are raised in subsequent reports including the need for more detailed information on how spending is being targeted towards the Scottish Government’s priorities along with evidence to demonstrate that this spend is achieving the best outcomes.
The Scottish Government has in recent years prioritised funding towards social security spending, wh...
The scope of the power is directed towards procedural and technical matters, including setting out the steps, timelines and administrative consequences associated with amending a return. These are operational issues best addressed in subordinate legislation to support a uniform process nationally.
Committee reports
Date published:
27 February 2026
These were judged by relevant experts within the Scottish Government to be the best available evidence and, where possible, in line with recognised wider UK Government and CCC approaches."
Senior executive management, modern universityAn international doctoral student from a chartered university also stressed the importance of having tight control, particularly for major items of expenditure, e.g. new attendance-tracking and university admissions software is not deemed to be the best way of managing finances and at times deemed wasteful.
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Committee reports
Date published:
20 February 2026
Throughout the inquiry, stakeholders stressed the importance of genuine partnership working, early and sustained engagement, and long-term investment in community-led organisations. These groups are often best placed to understand local need and design effective solutions, yet their work can be constrained by short-term or precarious funding.
Committee reports
Date published:
17 February 2026
More broadly, repeated references to future consultation and forthcoming work risk substituting process for action, particularly where the best available evidence already points clearly to the main source of mortality.
Data
The importance of using data to best align limited resources against priorities was emphasised to the CommitteeiLocal Government, Housing and Planning Committee, Official Report, 16 December 2025, Col 13 and is discussed further in the section below on Local Heat and Energy Efficiency Standards (LHEES).
The changes to EFAs are being developed by the Scottish Government alongside wider reforms to Tier 2 Enhanced payments, which the policy note explains "has the clear purpose of incentivising and supporting agricultural businesses to undertake best practices and/or actions that actively improve nature and climate outcomes, that are consistent with the transi...
The SLC states in its report that:
11.32 Given our decision not to recommend a general statutory restatement of the law of remedies for breach of contract, we have thought it best to leave further clarification of the law of mutuality and retention to the courts and to practitioners.