Scottish Budget - provisional outturn 2024-2025: briefing note - 24 June 2025
The overall provisional fiscal outturn for 2024-25 is £52.1 billion against a total fiscal budget of £52.7 billion. The Scottish Government (SG) is not permitted by Treasury to overspend its budget. The remaining £557 million (which represents only 1.1% of total budget) has been fully allocated.
Social Security
15. In 2024-25, Social Security Scotland administered 15 benefits; Carer’s Allowance Supplement, Best Start Foods, Best Start Grant – Pregnancy and Baby Payment, Best Start Grant – Early Learning Payment, Best Start Grant – School Age Payment, Funeral Support Payment, Young Carer Grant, Job Start Payment, Scottish Child Payment, Child Winter Heating Payment, Child Disability Payment, Adult Disability Payment, Winter Heating Payment, Carer Support Payment and Pension Age Disability Payment. Due to a late policy change on Winter Fuel Payment by the UK Government, the Scottish equivalent benefit, Pension Age Winter Heating Payment, was delivered under an agency agreement by DWP.
16. In 2024-25, the Department for Work and Pensions continued to administer 6 benefits under agency agreements on behalf of Social Security Scotland’s; Carer’s Allowance, Personal Independence Payment, Attendance Allowance, Industrial Injuries Disability Scheme, Severe Disablement Allowance and Disability Living Allowance.
17. The table below provides details of expenditure on each benefit for 2024-25.
| Benefit Expenditure | Budget £m | Expenditure £m | Variance (Under)/Over £m |
|---|---|---|---|
| Carer’s Allowance* | 401.8 | 297.4 | -104.4 |
| Disability Living Allowance | 435.2 | 429.7 | -5.5 |
| Attendance Allowance | 763.8 | 760.2 | -3.6 |
| Personal Independence Payment | 659.4 | 651.9 | -7.5 |
| Severe Disablement Allowance | 5.2 | 5 | -0.2 |
| Industrial Injuries Disability Scheme | 83.7 | 82.4 | -1.3 |
| Department for Work and Pensions administered benefits | 2,349.10 | 2,226.70 | -122.4 |
| Best Start Grant | 20.4 | 20.1 | -0.3 |
| Best Start Foods | 15.8 | 15.7 | -0.1 |
| Carer’s Allowance Supplement | 53.9 | 54.7 | 0.8 |
| Funeral Support Payment | 12.9 | 12.1 | -0.8 |
| Job Start Payment | 0.3 | 0.3 | 0 |
| Young Carer’s Grant | 1.6 | 1.6 | 0 |
| Scottish Child Payment | 456 | 455.8 | -0.2 |
| Child Disability Payment | 518 | 513.6 | -4.4 |
| Child Winter Heating Assistance | 10.2 | 10.2 | 0 |
| Adult Disability Payment | 2,486.60 | 2,479.00 | -7.6 |
| Winter Heating Payment | 28.8 | 29.2 | 0.4 |
| Carer Support Payment | 0 | 92.9 | 92.9 |
| Pension Age Disability Payment | 0 | 2.3 | 2.3 |
| Pension Age Winter Heating Payment | 32.2 | 29.5 | -2.7 |
| Social Security Scotland administered benefits | 3,636.7 | 3,716.9 | 80.2 |
| Total | 5,985.8 | 5,943.6 | -42.2 |
| Benefit Overpayments – Impairment Annually Managed Expenditure (AME) | 10.5 | 3.9 | -6.6 |
| Provisions (AME) | -2.0 | -19.7 | -17.7 |
| Total | 5,994.3 | 5,927.8 | -66.5 |
*The Carer Support Payment and Pension Age Disability Payment budgets were included within Carer’s Allowance and Attendance Allowance respectively.
Contact
Email: Corporate.reporting@gov.scot