Pre-Budget scrutiny 2025-26: Financial Position of Integration Joint Boards

Closes 20 Aug 2024

Opened 9 Jul 2024


The Health, Social Care and Sport Committee is undertaking budget scrutiny for 2025-26.

In recent years, in line with the recommendations of the Budget Process Review Group (BPRG) report, Scottish Parliament subject committees have undertaken pre-budget scrutiny in advance of the publication of the Scottish budget. The intention is that Committees will use pre-budget reports to influence the formulation of spending proposals while they are still in development.

As part of this scrutiny, committees are required to publish pre-budget reports (or letters) at least six weeks prior to the Scottish budget. The date of the Scottish budget has not been confirmed but it is typically in December following an Autumn UK budget. Timings, however, have sometimes been different in recent years due to the timing of UK elections and the Covid-19 pandemic.

The current working assumption is that pre-budget reports/letters will be required to be published by the end of October.

Pre-budget scrutiny 2025-26 – Financial position of Integration Joint Boards

The Committee has agreed to focus this year’s pre-budget scrutiny on the financial position of Integration Joint Boards (IJBs).

Audit Scotland’s NHS in Scotland 2023 report notes that, in 2022-23, territorial boards delegated £7.2 billion directly to IJBs. This equates to 49 per cent of their budgets. It is worth noting that the Accounts Commission is expected to publish its 2024 report on IJBs Finance and Performance towards the end of July.

Key areas of focus are likely to include the context and challenges for IJBs, performance against national health and wellbeing outcomes, and the financial outlook for IJBs currently and in the future.

The pre-budget scrutiny will also build on the work of the financial sustainability of IJBs that was initiated by the Health and Sport Committee in Session 5. It will also help inform the Committee’s ongoing scrutiny of the National Care Service (Scotland) Bill at Stage 2.

How to submit your views

To help aid the Committee’s scrutiny before formal oral evidence taking in September, the Committee has launched a targeted call for evidence.

We welcome written views in English, Gaelic, Scots or any other language. 

This consultation will run until 20 August 2024.


  • HSCS