Free universal services and benefits introduced or expanded under the SNP are estimated to cost the Scottish Government £5.1 billion a year, according to the Poverty and Inequality Commission. The commission found no clear overall evidence that universal provision reduces poverty more effectively than targeted support, arguing instead that Scotland needs a case-by-case combination of both approaches.

Free prescriptions are the largest expense at £1.8 billion annually, followed by funded childcare at £1.1 billion and free personal care at £1 billion. Other costs include £473 million for free bus travel, £288 million for university tuition, £278 million for primary school meals, £145 million for eye examinations and £8.8 million for baby boxes; analysis found some schemes favour lower-income households, while the benefits of others are more evenly distributed or poorly evidenced.