The Federation of Master Builders (FMB) has analysed measures in the Scottish Government’s Programme for Government 2026–31, published by First Minister, John Swinney, on 1 September 2026. The programme includes commitments relevant to builders and construction SMEs on housing delivery, energy efficiency and retrofit, procurement and public-sector work. It includes a commitment to deliver 110,000 affordable homes by 2032, with 36,000 to be delivered during the current parliamentary session, backed by up to £4.9 billion in investment. A new delivery body, More Homes Scotland, is due to become operational on 1 April 2027 to co-ordinate housing funding, expertise and delivery, and will work in strategic partnership with the Scottish National Investment Bank to attract private and pension-fund investment. The programme also includes support for energy-efficiency and clean-heating measures across approximately 100,000 properties and a target to decarbonise heat in buildings by 2045. The FMB cautions that the housing targets are aspirational and that proposed private and pension-fund investment remains at an early stage. It notes that local builders and installers are likely to deliver much of the retrofit and energy-efficiency work and that local and regional firms may benefit from procurement reforms, but warns that planned public-sector restructuring may create uncertainty over future commissioning and contract management arrangements.