Scotland’s Budget: A human rights and open budget perspective

This blog post is the third in our Budget 2025-26 series, focusing on evaluating the Equality and Fairer Scotland Budget Statement by Dr Alison Hosie, Research Officer at the Scottish Human Rights Commission.

Scotland’s budget is more than a financial plan—it is a statement of values and priorities.

The Equality and Fairer Scotland Budget Statement (EFSBS) plays a vital role in assessing whether public spending aligns with Scotland’s human rights commitments, such as those under the International Covenant on Economic, Social, and Cultural Rights (ICESCR) and the International Covenant on Civil and Political Rights (ICCPR). However, alignment is only the first step—realising these commitments requires transparency, accountability, and evidence-based evaluation.

Linking budgeting and human rights

The EFSBS highlights the potential for public spending to tackle inequalities in health, housing, and education. It reflects a commitment to progressive realisation—using maximum available resources to enhance rights over time—and to meeting minimum core obligations, such as ensuring access to essential services. Yet, achieving these goals requires more than intent; it demands a critical evaluation of how budget measures uphold human rights principles like equity, participation, and non-retrogression (avoiding backward steps in rights protections).

The Open Budget Survey (OBS), which evaluates fiscal transparency and public participation, underscores these principles. Scotland has made progress in these areas, but challenges remain. Without robust data, year-on-year benchmarks, and clear links between spending and outcomes, it is difficult to determine whether budget decisions advance human rights effectively.

Progress and gaps 

The EFSBS succeeds in identifying inequalities, particularly among women, ethnic minorities, people with disabilities, and those living in poverty. Tools like the Scottish Index of Multiple Deprivation help target resources where they are most needed. Yet, its analysis often stops short of assessing whether funding levels are sufficient to address these disparities or meet Scotland’s human rights obligations.

For instance, increased investment in social security, including the Scottish Child Payment and winter heating payments, is welcome. However, the EFSBS lacks a detailed evaluation of whether these measures meet minimum living standards or effectively address systemic poverty. Similarly, while the £768 million allocated to the Affordable Housing Supply Programme is significant, the EFSBS does not fully explore how this investment will close the housing gap or support marginalised groups such as rural residents or disabled individuals.

Challenges in realising rights

One of the EFSBS’s shortcomings is its limited focus on progressive realisation. Governments are required to use the maximum resources available to improve living conditions over time, but the statement often lacks clear benchmarks or impact assessments to demonstrate progress. This is especially concerning in areas like education and housing, where stagnant funding risks maintaining, rather than transforming, the status quo.

Non-retrogression is another critical principle that requires safeguarding against cuts that undermine rights protections. The EFSBS does not consistently evaluate whether budget decisions protect against regression, particularly in a challenging fiscal environment.

Strengthening the EFSBS

To move from alignment to compliance with human rights frameworks, the EFSBS must deepen its analysis and embrace a more robust approach to accountability:

Embed Rights-Based Evaluation: Budget decisions should explicitly address rights obligations, demonstrating how spending meets minimum standards and promotes progressive realisation.

Set Clear Benchmarks: Year-on-year comparisons and measurable outcomes are essential for tracking progress and holding the government accountable.

Deepen Intersectional Analysis: While the EFSBS identifies disparities, it must evaluate how budget measures transform outcomes for groups facing overlapping inequalities, such as disabled women or ethnic minorities in rural areas.

Focus on Outcomes, Not Inputs: Shifting from what is funded to what is achieved in terms of rights fulfilment will provide a clearer picture of the budget’s impact.

Where do we go from here?

The EFSBS represents a positive step toward integrating human rights into public budgeting. Its strengths lie in identifying inequalities, targeting resources, and emphasising dignity and fairness. But there is still much room for improvement.

To truly meet the standards of a human rights-based budget, the Scottish Government must:

• Embed Rights-Based Analysis: Explicitly evaluate how budget decisions fulfil rights obligations, from minimum core standards to progressive realisation.
• Set Clear Benchmarks: Use year-on-year comparisons and measurable outcomes to track progress.
• Deepen Intersectional Analysis: Go beyond identifying disparities to assess how budget measures will transform outcomes for marginalised groups.
• Evaluate Outcomes, Not Just Inputs: Shift the focus from what is funded to what is achieved in terms of rights fulfilment.

The EFSBS has the potential to be a transformative tool for human rights-based governance. By addressing these gaps, it can move beyond being an account of spending to becoming a roadmap for rights realisation in Scotland.

This is the third in our blog series called 'Rights at the Heart of Scotland’s Budget?' that offers more detailed analysis, including a comparative analysis with Budget 24-25, an explorative analysis of the Equality and Fairer Scotland Budget Statement (EFSBS) through the lenses of human rights, the National Performance Framework and the Sustainable Development Goals, finishing with a summary human rights review of each budget portfolio.

Find out more about Human Rights Budgeting on the dedicated page on our website.