The Scottish SPCA has reported a £5.5 million deficit for 2025, following a £900,000 surplus in 2024, according to its latest accounts. The charity attributes the shortfall to rising costs and reduced income from wills and legacies, which fell by £4 million compared with the previous year.
The organisation insists the deficit was planned, as it deliberately increased investment in tackling neglect and cruelty amid a growing number of animals needing help. Costs rose sharply across the board, including external vet bills, fuel for its nationwide fleet of vans, and energy bills for its six rehoming centres.
Rising demand and falling income
Last year, more than 32,000 animal welfare incidents were reported across Scotland, with inspectors and animal rescue officers responding to demand. Almost 14,000 investigations were launched into concerns about animals.
The charity's Special Investigations Unit continued to tackle serious and organised animal welfare crime, with illegal puppy trading remaining a significant concern. A total of 199 new Special Investigations Unit cases were opened during 2025, with 121 investigations completed.
Planned deficit explained
A spokesperson said: “In the last two years, the Scottish SPCA has been investing in the work it does to stop animals suffering because of ongoing issues of neglect and cruelty.”
“This desire to do more for animals saw the charity move into a planned deficit in 2025 because the demand for what we do coincided with a lot of our costs rising, such as external vet bills, the fuel for our vans that go across the country, and the energy bills to heat the six rehoming centres we run.”
The spokesperson added: “The amount of money the charity receives each year is often heavily impacted by the number of gifts in people’s wills that are received. There was £4 million more received from wills in 2024 than a year later – but over time, it tends to even out. Therefore a combination of doing more for animals, rising costs and less legacy income was why there was a deficit of just over £5.5 million in 2025.”
No government funding
The charity also pointed out that, despite the scale of its work, it receives no government funding and remains dependent on public donations to fund its work rescuing and caring for animals across the country.
Heather MacDougall, 49, from Falkirk, who has rehomed two stray dogs, said: “The fact the SSPCA is facing this is horrific. They are always at the end of the phone to help any animal in need. The charity does amazing and such vital work. Scotland desperately needs the SSPCA more than anywhere else, not only for our dogs, cats and small animals but also due to our vast wildlife as well.”
Green MSP Mark Ruskell said: “The SSPCA are a critical ‘blue light’ service that we rely on when animals are in distress and need support. Their work with the Police is essential in delivering justice for animals and people, they are invaluable and irreplaceable, it’s important the Scottish Government recognises that the SSPCA fills essential roles that cannot be delivered by any other agency or service.”
The Scottish SPCA spokesperson added: “For a charity solely reliant on donations, it is important to note we do not receive any government funding, despite doing so much for animals to make Scotland better for people and animals. The Scottish SPCA remains extremely grateful to everyone in Scotland who donates to its vital work. The charity does more for animals than any other organisation but this is entirely dependent on the ongoing generosity of the public.”