Route map: Money and commissioning
This route map was last updated in December 2025 with all information that is known about work underway and still required. It is not yet fully populated and work continues to identify what still needs to happen. Route maps are shared planning tools to support delivery of the promise and as progress is made and the rest of the route becomes clearer, this route map will continue to be updated.
Where is Scotland now?
Financial transparency and regulatory scrutiny must be strengthened to ensure surplus is reinvested, alongside measures including clarifying key terms such as “profit-making” and “surplus.” Next steps focus on refining regulatory and legislative frameworks to apply these principles consistently and address remaining financial incentives that conflict with relational, care-based outcomes. Sustained collaboration is essential to create a system that prioritises children’s rights, experiences and needs over profit. Milestones for 2026 and beyond depend on passage of the Children (Care, Care Experience and Services Planning) (Scotland) Bill, including amendments, and decisions the new Scottish Government and Parliament after the May 2026 elections.