First Minister John Swinney said the investment would help health boards cut waiting lists for patients awaiting procedures such as hip and knee replacements, as well as first outpatient appointments.
The funding, announced during a visit to the National Treatment Centre in Fife, comes as the government says waiting times have begun to improve. According to ministers, the number of patients waiting more than 52 weeks for a new outpatient appointment has fallen for 12 consecutive months.
Despite that progress, long waits for planned care remain a major challenge for NHS Scotland, with demand continuing to outstrip capacity in many specialties.
Announcing the funding, Mr Swinney said ending lengthy waits for NHS treatment was a key priority for his government.
"The direction of travel is positive, but there is more work to do," he said. "I am determined that ending long waits for NHS treatment will be my government's lasting legacy."
He said the additional funding would be targeted at patients who have waited the longest and would help create extra capacity across the health service. The First Minister also said he expected health boards to deliver month-on-month reductions in waiting times as a result of the investment.
The government said the funding forms part of wider plans to improve access to NHS services, alongside measures including GP walk-in services, the expansion of Hospital at Home programmes and a planned hospital flow strategy designed to improve patient movement through hospitals.
The National Treatment Centre in Fife is one of a network of specialist centres established to increase capacity for planned care by separating scheduled operations from emergency services.
William Edwards, Chief Executive of NHS Fife, said the centre had carried out more than 2,550 operations and supported almost 15,700 outpatient appointments during the 2025/26 financial year.
He said the additional funding would allow the service to continue treating more patients and reduce waiting times, pointing to high theatre use and shorter hospital stays, with most patients able to return home within a day of surgery.
The latest announcement comes as NHS services across Scotland continue to face pressure from an ageing population, workforce shortages and growing demand for planned care. The government hopes the additional investment will help accelerate recent improvements, although it is likely to take time before patients see the full impact on waiting lists.
