Resource Spending Review Framework

Closes 27 Mar 2022

Opened 9 Dec 2021


On 9 December 2021, the Cabinet Secretary for Finance and Economy launched the Scottish Government’s first multi-year Resource Spending Review since 2011The aim of this Resource Spending Review is to set out spending plans for the remainder of the parliamentary term which support the Scottish Government’s ambitions. Our review focuses on resource spending plans. Resource spending is money that is spent on administration and the day-to-day delivery of services and programmes, such as school meals, concessionary bus passes and most public sector staff salaries 

The Resource Spending Review Framework sets the scene for the development of these spending plans and opens our public consultation.

The intention is to publish multi-year spending plans in May 2022 to provide stakeholders, delivery partners and organisations and individuals across Scotland with some certainty on which to base their own forward planning 

The Resource Spending Review will build on the Capital Spending Review that we published earlier this year. Together these two spending reviews will give a comprehensive picture of Scotland’s public spending multi-year plans.  

It also sits within a wider fiscal landscape of devolved taxes and spending that together play an integral role in the funding of the public services we all rely on. Notably, the forthcoming publication of Scotland’s first Framework for Tax will provide a solid foundation from which the design and delivery of devolved tax policy can be based - supporting the recovery, national outcomes and the pursuit of a fairer, greener and more prosperous Scotland for everyone. 

The Resource Spending Review Framework has been produced as part of a suite of public spending publications, including the 2022-23 Scottish Budget, 2021 Medium-Term Financial Strategy and our Public Sector Pay Policy 2022-23. 

Read the consultation paper 

Why your views matter

The Framework begins a national conversation about our mission to deliver effective services for the people of Scotland today and maintain sustainable public finances that ensure we can meet the needs of future generations too. It is vital that we understand and reflect opinions of the people public services exist for, and the experience of those who help us deliver them.This is a real opportunity for stakeholders to influence the future of Scotland’s spending priorities and to ensure that the Scottish Government delivers for the people of Scotland.  

Give us your views


  • Economy