The Budget (Scotland) Act 2026 establishes the fiscal framework for Scotland's government spending in the 2026-27 financial year. The Act contains provisions authorising the consumption of resources, setting limits on borrowing, and specifying controls on the use of financial resources by the Scottish Government and associated public bodies.

Public sector organisations should review their budget allocations and ensure alignment with the authorised spending limits contained in the Act. Government agencies and public bodies should update their financial planning to reflect any changes in funding levels or new spending authorities established by this legislation.