The Spending Review seeks to balance the need to shift resources so we achieve greatest impact for our economy, environment and wellbeing, with the need to continue improving and strengthening public services, as we build back from Covid-19. Our ‘Covid Recovery Strategy’, published on 5 October 2021, set out an ambitious vision and plan for Scotland’s recovery from the pandemic that is focused on bringing about a fairer future, particularly for those most affected during the pandemic.