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Executive overview
Key findings
£1,738 million: regulated revenue in FY 2025/26, up from £1,579 million (actual)
453 Ml/d: leakage in FY 2025/26, against an in-year target of 450 Ml/d (actual)
99.91%: overall drinking water compliance in 2025, down from 99.94% in 2024 (actual)
£4,874 million: Group debt at March 31, 2025 (actual)
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Buyer relevance
Who the report is for
Suppliers and consultants new to the Scottish water market
Get the asset counts, network lengths, treatment works and 2027–33 investment figures (£8.1 billion proposed, £7,946 million draft) in one place before a first meeting.
Analysts covering UK utilities
Use the revenue series from FY 2016/17 to FY 2025/26 and the debt figures, including £4,874 million Group debt at March 31, 2025, as a reference baseline.
Public affairs and policy teams
Track charges (9.9% in April 2025, 8.67% in April 2026), discounts for around 1.4 million households and the regulator's CPI + 2% draft cap.
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Decision scope
Questions answered
How big is Scottish Water?
It served 2.67 million households and 160,297 business premises and supplied 1.48 billion litres of water a day in FY 2024/25, with 4,709 employees in FY 2025/26.
How did Scottish Water perform financially in FY 2025/26?
Regulated revenue was £1,738 million, up from £1,579 million, and the regulated surplus before tax was £172 million, against a restated £59 million a year earlier.
How much does Scottish Water invest each year?
The annual report gives £1.13 billion invested in capital and repairs in FY 2025/26; a trade summary of the same report gives £1.3 billion.
What are its emissions?
The operational footprint was 207,361 tCO2e in FY 2025/26 on the previous boundary, or 226,306 tCO2e including purchased chemicals, against a net zero target of 2040.
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Inside the report
Inside the complete report
Executive Overview
1. Utility and Service Mandate
2. Water Resources and Supply
3. Infrastructure and Treatment
4. Networks and Assets
5. Wastewater and Resource Management
6. Financial Position
7. Investment and Major Projects
8. Tariffs and Customer Context
9. Energy and Sustainability
10. Governance and Regulation
11. Climate and Resilience
12. Forward Developments
Key Intelligence Summary
Source Register
05
Public preview
What to watch next
6. Financial Position
Net new borrowing for 2027–33, for which the Draft Determination assumes a maximum of £1,030 million (nominal); regulated surplus after the first year of new charges.
7. Investment and Major Projects
The final 2027–33 allowance on November 12, 2026; the first-year DV4 work bank; the Seafield completion date.
8. Tariffs and Customer Context
The 2027-28 charge after the Final Determination; any change to the Water Charges Reduction Scheme.
4. Networks and Assets
Leakage against 2027–33 targets (§12); the mains renewal rate in the Final Determination; Scottish Water's proposed Asset Health Tracker, forecast at 29.26 in 2026-27 and 29.59 in 2032-33.
Revenue for the group and the regulated company from FY 2016/17 to FY 2025/26, with FY 2025/26 results.
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Included
What you receive
The complete PDF report: 14 pages, 15 sections, 20 tables and a register of 28 sources.
This edition
October 2026, First edition.
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Evidence & method
Evidence and method
The profile draws on Scottish Water's annual reports from FY 2016/17 to FY 2025/26, its long-term strategy, adaptation plan and business plans; the economic regulator's determinations and performance reports; the drinking water regulator's annual reports; and Scottish Government, environmental regulator and Consumer Scotland publications, with time-sensitive items checked to October 31, 2026.
Sources
28 sources, listed in the report's source register. Evidence current to 31 October 2026. Principal data periods: FY 2025/26 annual report (year ended March 31, 2026) and earlier annual reports from FY 2016/17; calendar 2025 drinking water quality data; the 2021–27 regulatory period and the 2027–33 Draft Determination (June 2026). All currency is pounds sterling (£)..
Evidence boundaries
This report uses authoritative source material available at the stated research cutoff. It distinguishes published facts, calculated values and analytical interpretation. No independent modelling is performed. Forward-looking analysis reflects published plans, documented trends and stated uncertainties. It does not constitute legal, financial, investment or engineering advice.
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Lead analyst
Robert C. Brears
Founder, Our Future Water Intelligence
Robert C. Brears is a water-security specialist and author whose work examines utility governance, infrastructure investment, climate resilience and long-term water-system change for executive and policy audiences.
- Decision-focused utility intelligence
- Published water-policy author
- Evidence-grounded system analysis
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Buyer FAQs
Before you purchase
Who can use the report?
Licensed for internal use within one purchasing organization. The PDF and its contents may be shared with colleagues within that organization. External redistribution, resale and public publication are prohibited without permission.
How is the report delivered?
The PDF is available to download immediately after confirmed payment, through our secure delivery system.
Can my organization buy wider access?
Institutional purchasing: For invoice enquiries, multi-organization licensing or broader access requirements, contact Our Future Water Intelligence.
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Utility Intelligence Profile: Scottish Water
- Format
- Length
- 14 pages
- Edition
- October 2026, First edition
- Price
- USD 99
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Report details
Publication details
- Publisher
- Our Future Water Intelligence
- Report family
- Utility Intelligence Profile
- Edition
- October 2026, First edition
- Format
- Length
- 14 pages
- Reference
- OFW_EXT_SCOTTISH_WATER_UTILITY_INTELLIGENCE_PROFILE_5fa6c9f7160b
- Evidence current to
- 31 October 2026
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