Report

Public spending on the early years in Scotland

Think tank: Nesta

Author(s): Various authors

April 30, 2026

This report from UK think tank Nesta provides a comprehensive analysis of public spending on early years support in Scotland.

Early years spending in Scotland spans both devolved and reserved policy, and hence comes from a combination of UK government and Scottish Government or Scottish local authority budgets. Healthcare, early education and childcare, and children’s services and social care are devolved policy areas in Scotland. Following the Scotland Act 2016 and the Social Security (Scotland) Act 2018, a significant amount of welfare policy has also been devolved to Scotland. However, much of welfare in Scotland remains reserved, controlled by the UK government.

This report provides a comprehensive analysis of public spending on early years support in Scotland.

We examine trends in the level and composition of spending in four areas: welfare, healthcare, children’s services and social care, and early education and childcare.