The Scottish Government has been accused of “raiding” £171m from apprenticeships funding to plug holes in its own budget.

Data from HM Revenue and Customs shows at least £875m was raised by Scottish employers from the UK-wide Apprenticeship Levy between 2020 and 2024.

But research commissioned by businessman and Conservative donor Robert Kilgour found during that same time, ministers at Holyrood spent £704m on graduate, foundation and modern apprenticeships across three quangos: Skills Development Scotland, Scottish Funding Council and Student Awards Agency Scotland (SAAS).

Opposition parties claim this means £170m has effectively been taken from this fund and diverted elsewhere.

The Scottish Government said it receives a share of UK Government departmental spending rather than a share

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