ALLIANCE budget briefing 2025-26 calls for reform to tax, social care and third sector funding
- Area of Work: Policy and Research
- Type: News Item
- Published: 27th November 2024

Our briefing ahead of the 2025-26 Scottish Budget calls for a human rights based approach to funding and delivering services.
Ahead of the publication of the Scottish Budget for 2025-26 on 4 December, the Health and Social Care Alliance Scotland (the ALLIANCE) have issued a briefing to MSPs outlining key priorities for public investment. We recognise that Scotland’s public finances remain in a difficult position, and that there is a degree of uncertainty regarding the £3.4 billion in Barnett Consequentials arising from the UK Government’s budget. However, we believe that through a combination of an increased block grant and the effective use of devolved taxes and revenue raising powers, this budget can deliver meaningful improvements to public services.
Many people also continue to face challenges arising from the cost of living crisis, including persistently high energy bills. This has a disproportionately negative impact on disabled people, people living with long term conditions and unpaid carers. We are deeply concerned about the implications for people’s health, wellbeing and human rights if they cannot adequately heat their homes, participate in society, or access appropriate care and support.
The Scottish Government have made real progress in building a human rights based social security system and initiating conversations around social care reform. Much more remains to be done however to deliver the high-quality services that help to fully realise everyone’s human rights. To work towards these goals, in the 2025-26 Scottish Budget, the ALLIANCE are calling for:
- Urgent progress on social care reform, a real terms increase in funding for services and workforce pay and abolishing non-residential care charging,
- Transparent investment in preventative health and social care services, and targeted funding for sensory services,
- Above-inflation uplifts to energy-related social security payments, and widening eligibility for Pension Age Winter Heating Payment beyond Pension Credit recipients,
- Replicating the UK Government’s changes to Carer’s Allowance in the Carer Support Payment, and going further in future,
- Fair funding for the third sector, including uplifts that account for inflation and increased employer National Insurance Contributions,
- An embedded human rights budgeting approach, gearing our tax system to meet fundamental rights obligations to health, education, housing, food and social security,
- Progress on local tax reform, with no repeat of last year’s Council Tax freeze in the interim, to ensure stability for locally funded statutory and third sector services.
The briefing also reflects joint calls and campaigns the ALLIANCE have supported in advance of this budget, including a joint letter on reinstating the Scottish Fuel Insecurity Fund and the launch of the new Tax Justice Scotland campaign of which the ALLIANCE is a founding member. You can read the full budget briefing via the links below.
End of page.
You may also like:
Read a statement from our Chief Officer, Sara Redmond, on the recent social security announcement from the UK government.
Continue readingCould you help shape the future of Human Rights in Scotland? Apply to join the SNAP2 Leadership Panel
Continue readingThe UN ICESCR Committee has issued its recommendations and several reflect points made by the ALLIANCE and our members.
Continue readingCarers Scotland launches their State of Caring in Scotland 2024 research report.
Continue readingThe ALLIANCE responds to the Equality, Human Rights, and Civil Justice Committee's inquiry into the the Public Sector Equality Duty.
Continue readingOur response calls for a human rights based approach to outcomes, and to consider how to strengthen the SHRC.
Continue readingA Scotland that Cares campaign calls on the Scottish Government to set a dedicated National Outcome on Care now.
Continue readingPublic Health Scotland have published a briefing on transport poverty and health inequalities.
Continue readingThe Scottish Human Rights Commission (SHRC) has published a report on the state of economic, social and cultural rights in Scotland.
Continue readingThe ALLIANCE welcomes the proposed strategy, though a Human Rights Bill is necessary for full effect.
Continue readingObesity Action Scotland wants to stop unhealthy food sponsorship at Scottish sports events including the 2026 Glasgow Commonwealth Games.
Continue readingResidents of Leith’s famous Banana Flats (Cables Wynd House) have launched their human rights monitoring report.
Continue readingThe Scottish Human Rights Commission (SHRC) report finds troubling failures in progress from institutionalisation to independent living.
Continue readingThe updated SPSO Principles demonstrate a positive shift towards putting people and their human rights at the centre of complaints handling.
Continue readingThe Mental Welfare Commission calls for urgent changes so people with learning disability and complex needs can leave hospital and flourish.
Continue readingMinister announces parts of the National Care Service Bill will be dropped due to a lack of compromise and support.
Continue readingAre you aged 55+, living in the UK, and interested in supporting new research?
Continue readingWe have submitted a parallel report to the UN Committee on Economic, Social and Cultural Rights for its examination of rights in the UK.
Continue readingThe ALLIANCE welcome the aims of widening access to palliative care, but actions must be underpinned by resources and accountability.
Continue readingAutistic Knowledge Development and National Autistic Society Scotland celebrate the success of the Embrace Autism programme.
Continue readingThe ALLIANCE wants to hear from you if you have experienced barriers to accessing Self-Directed Support.
Continue readingThe First Minister has reiterated his commitment to the continuation of Contact Scotland BSL.
Continue readingThe Policy and Public Affairs programme influenced government policy in many areas over 2024.
Continue readingRaising awareness of key areas of women’s health, challenging myths and stigma through positive dialogue, and lived experience forums.
Continue readingWhilst the draft Covenant is a positive start, it is unclear how it's aims will be realised in practice.
Continue reading