Following the announcement of the 2026-27 Scottish Budget in Scottish Parliament, COSLA has released it's initial analysis highlighting the 'budget reality' for Scottish Local Government.
14th January 2026
Following the release of the Budget Reality document, A COSLA Spokesperson commented:
“We have published our initial Budget Reality analysis of the Scottish Budget and a full briefing will be considered at a special meeting of Council Leaders on Thursday afternoon (15th January).
“On the announcement of new council tax bands, it is vital that councils - as the rate setters and collectors of council tax - are involved in shaping any policy relating to council tax.
"Ahead of the budget, we called for an additional £750m to meet pressures in social care which this budget does not deliver.”
Further information:
Download the Budget Reality document here.
The ‘budget reality’ is that there is an additional £234.9m of uncommitted core revenue funding for councils.
COSLA’s budget ask was for £16bn revenue including an additional £750m for social care. Today’s Scottish budget provides £15bn in revenue.
Capital funding to councils in the budget is £681.4m. COSLA’s ask was £844m.
Please direct any media queries to: press@cosla.gov.uk.
