

The Scottish Government has sent its annual Letter of Guidance to both Skills Development Scotland (SDS) and the Scottish Funding Council (SFC)
The letter to SDS provides strategic guidance on its priorities for the financial year 2026/27, in recognition of its role in delivering skills and career services and supporting Scotland’s workforce development.
The letter to SFC provides strategic guidance for the financial year 2026/27, in its role as the national body for tertiary education, research, and knowledge exchange.
Both letters sets out a range of strategic priorities in relation to Foundation, Modern and Graduate Apprenticeships. Unusually, they do not include targets to be achieved.
SDS Letter of Guidance 2026-27 (PDF)
SFC Letter of Guidance 2026-27 (PDF)