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The Scottish Government’s policy towards local authorities’ spending is to allow local authorities the financial freedom to operate independently. As such, the vast majority of funding is provided by means of a block grant. It is then the responsibility of individual local authorities to manage their own budgets and to allocate the total financial resources available to them, including on early learning and childcare places, on the basis of local needs and priorities, having first fulfilled their statutory obligations and the jointly agreed set of national and local priorities. Ultimately, it is for locally elected representatives to make local decisions on how best to deliver services to their local communities.

Within the formula for the overall block grant, just over £1 billion is distributed based on ELC-related indicators. The formula takes into account both the locations where children take up places and population data on where they live, generally with equal weighting. The formula was structured that way in order to adequately account for children who take up a funded early learning and childcare place in a local authority other than the one in which they live. The formula also accounts for deprivation and rurality. All elements of the funding formula, the data used, weightings, and allocations, are published online at the following link:

Scottish Local Government Finance - Green Book: 2026-2027 - gov.scot

Local authorities have a statutory duty to make available funded ELC to the children residing within their own area and are also responsible for having regard to the statutory guidance requirements in relation to cross-boundary placements.

There are no current plans to amend legislation relating to local authorities’ statutory duties with respect Funded ELC during the remainder of this parliament.

To ensure families’ choice of provider is not limited by local authority boundaries, local authorities are encouraged to work with neighbouring areas through Funding Follows the Child guidance, developed jointly by COSLA and the Scottish Government.

I wrote to COSLA on 12 March 2026, highlighting the importance of this issue, and asking them to work in partnership with the next national Government to find solutions that work for all Scotland’s children and families.

The Scottish Government does not hold this information.

This data may be held by local authorities. It is the responsibility of each Local Authority to plan for, and manage, ELC placements in line with their statutory duties in relation to funded ELC delivery, including having regard to the statutory guidance on cross-boundary placements.

Local authorities have a statutory duty to make available funded ELC to the children residing within their own area and are also responsible for meeting the statutory guidance requirements in relation to cross-boundary provision.

In light of the representations from affected parents and providers, in 2024, the Minister for Children, Young People and the Promise highlighted concerns about consistency in cross-boundary provision at a national level to COSLA.

I have written to COSLA again on 12 March 2026, highlighting the importance of this issue and asking them to work in partnership with national Government to find solutions that work for all of Scotland’s children and families.

Local Authority level expenditure data is published annually in the Scottish Local Government Finance Statistics (SLGFS). This Official Statistics publication includes details of Local Authority spending on all pre-primary education and details spending on the 1140 funded early learning and childcare offer.

The most recent SLGFS publication was published on the 3rd of February 2026 and covers expenditure from the financial year 2024-25. This data is available online at: Scottish Local Government Finance Statistics 2024-25 - gov.scot, with individual workbooks available at: Scottish local government finance statistics (SLGFS) 2024-25: workbooks - gov.scot

The Scottish Government does not hold this information.

Data on ELC placements may be held by local Councils. It is the responsibility of each Local Authority to plan for, and manage, ELC placements in line with their statutory duties in relation to funded ELC delivery, including having regard to the statutory guidance on cross-boundary placements.

Public Health Scotland (PHS) leads on the data monitoring of emergency department opt-out blood borne virus testing programme, including ensuring that appropriate data flows and reporting systems are in place. We are working with PHS and the Boards to ensure that IT systems are suitable for delivering opt-out testing.

The funding package for implementing emergency department opt-out testing for blood borne viruses has been confirmed with all three participating NHS Boards. This includes funding for tests and laboratory costs, staff and support for patients. Funding has also been made available to support Boards with any start-up costs.

The Scottish Government continues to work closely with colleagues in NHS Greater Glasgow and Clyde and NHS Lothian to support the implementation of emergency department opt-out testing for blood borne viruses. Both Boards have made substantial progress in preparing for the safe and effective roll-out of this important intervention, including putting in place robust digital solutions to support test ordering and results management. Due to the challenging nature of some of these IT solutions, and existing Board pressures, it has taken longer than expected to implement this programme however it is vital we do so in a sustainable and robust manner. Subject to final operational readiness, opt-out testing is now expected to go live in both NHS Boards by the end of June 2026.

As part of the first phase of implementation, NHS Grampian commenced opt-out testing in the emergency department at Aberdeen Royal Infirmary in October 2025.

The Scottish Government has received assurance from the Chief Executives’ Offices of both NHS Greater Glasgow and Clyde and NHS Lothian that implementing emergency department opt-out blood borne virus testing is a high priority within their Boards. Teams in both NHS Boards have committed to ensuring the safe and effective roll-out of this important intervention in their areas by the end of June 2026.