How your income tax is spent

How your income tax contribution is spent across public services in Scotland in 2026-27
Sector Percentage of income tax contribution
Health and social care 33.08%
Finance and local government 27.35%
Social justice 11.91%
Education and skills 7.20%
Justice and home affairs 6.76%
Transport 6.32%
Deputy First Minister, economy and Gaelic  2.06%
Housing 1.76%
Rural affairs, land reform and Islands 1.62%
Climate Action and energy 0.66%
Constitution, external affairs and culture 0.61%
Crown Office and Procurator Fiscal service 0.38%
Scottish Parliament and Audit Scotland 0.27%

For more details you can read the guide to the Scottish Budget 2026 to 2027: Your Finances on gov.scot.

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