According to the new study by Social Work Scotland, there is also a lack of financial transparency with respect to funding for ‘health and social care'.

The State and Future of Social Work and Social Care Funding in Scotland report estimates that every £1 invested in adult social care generates £1.98 in societal benefits.

However, the report identifies a ‘widening structural gap' between rising need and increasingly constrained resources and warns that social care funding in Scotland remains ‘short-term, fragmented, and insufficient'.

The study calls for further reform to the tax system to ensure ‘equitable, sustainable, and high-quality care for all'.

COSLA's health & social care spokesperson, Cllr Paul Kelly, described the report as a ‘collective call to action'.

He continued: ‘In collectively considering the reports and working through system challenges, we cannot allow further cuts to be inflicted upon vital social care services at this pivotal time.

‘As it currently stands, the Scottish Budget would represent a further cut to social care funding in Scotland, and risks compounding the very real system pressures which will directly impact people and communities.'