The President of the Scottish Plant Owners Association (SPOA), David Jarvie, has offered his analysis of the Scottish Budget 2026/27.

Mr Jarvie expressed a broadly positive outlook on measures designed to support those entering the plant and construction sectors, while also identifying areas where the Scottish Government needs to show further ambition.

A primary highlight of the budget for the SPOA is the continued investment in vocational training. The Scottish Government has committed to funding 25,000 modern apprenticeships, 5,000 foundation apprenticeships, and a minimum of 1,200 graduate apprenticeships during the 2026-27 period.

David Jarvie commented: "I am encouraged by some of the measures which will help those starting out in our industry. Specifically, funding will be provided to enable the delivery of 25,000 modern apprenticeships, 5,000 foundation apprenticeships and at least 1,200 graduate apprenticeships in 2026‑27. Apprenticeships offer a clear pathway into the plant industry and the SPOA will continue to raise awareness of this industry as a rewarding and sustainable career, while strengthening our partnership with the CITB and the National Construction College to deliver plant operator, plant mechanic and lift operator apprenticeships."

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The SPOA also welcomed adjustments to the tax system and childcare provisions. The thresholds for both basic and intermediate income tax rates are set to rise by 7.4%, providing a financial boost to entry-level workers. Furthermore, the commitment to establish a breakfast club in every primary and special school by 2027 is seen as a vital support mechanism for the workforce.

"Raising the thresholds for both the basic and intermediate rates of income tax by 7.4% is a positive step and will certainly make a difference for those starting out in the industry as will the measures announced on childcare," Mr Jarvie noted. "The provision of a breakfast club for every single primary and special school by 2027 will make a real difference to working parents across Scotland and within the plant sector, allowing them greater flexibility in the working day and potentially increasing their earning potential to work additional hours."

Regarding national infrastructure, the budget included financial backing for the dualling of the A9 between Perth and Inverness, alongside a renewed pledge for the A96. While these are viewed as essential for the economic growth of the Highlands and Northern Scotland, Mr Jarvie stressed that these projects are already significantly delayed.

On the subject of the ongoing housing crisis, the SPOA President remained critical of the scale of the proposed solutions. While the budget includes funding aimed at delivering 36,000 affordable homes by 2030, the industry consensus suggests this target falls short of what is required.

Mr Jarvie concluded: "It is good to see financial commitment for the dualling of the A9 between Inverness and Perth and a renewed commitment to dual the A96. Both roads are notoriously dangerous, and both are key to opening up the economic potential of north Scotland and the Highlands. Both projects are already long overdue. On housing, the funding to deliver 36,000 affordable homes by 2030 is welcomed, but the overwhelming consensus is that it is insufficient to address the housing emergency in Scotland. We need to see more ambition from the Scottish Government on infrastructure projects which provide opportunities to members of the SPOA and the fundamental role they play within the construction industry."