Children aged five to 14 years old who need it most will receive support as families face a cost-of-living crisis.
The funding has been allocated to local authorities across the country, which will use the money to supplement existing programmes or develop new ones over the holidays.
Education Secretary Shirley-Anne Somerville said: “School holidays can be expensive for families, especially when household bills are soaring.
“This funding means children and young people who really need it will be able to access coordinated childcare, activities and nutritious food over the summer.
“They will have opportunities to play, socialise and access a range of activities that broaden their experiences and supplement their learning.
“Support will be targeted at the six priority family types at greatest risk of poverty, including lone parent families and families with a disabled adult or child.
“We have a national mission to tackle child poverty and, along with £21.75 million in funding for alternative holiday food provision for families eligible for free school meals, this offer will provide much-needed support over the summer.”
Cosla’s spokesperson for children and young people, Councillor Tony Buchanan, added: “The rising cost of living is exacerbating the already stark and unacceptable reality of poverty in the lives of children, young people, families and communities.
“Councils and their local delivery partners will provide varied programmes, incorporating activities, childcare, and food provision, in line with local needs and guided by what children, young people, and families themselves say will make a difference.”