Autumn Budget Revision 2025-2026: supporting document
Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.
Introduction
1. This booklet provides information for the Parliament and others in support of the ‘Budget (Scotland) Act 2025 Amendment Regulations 2025’ – the Autumn Budget Revision. The Order is a Scottish Statutory Instrument laid before the Scottish Parliament by the Scottish Government in September 2025. The booklet itself has no statutory force – it is produced as an aid to understanding the Order.
2. The purpose of the Autumn Budget Revision is to amend the Budget (Scotland) Act 2025, which authorises the Scottish Government’s spending plans for the financial year 2025-26.
3. The main changes to the Scottish Government’s spending plans, as set out in the supporting document to the Budget Bill, are explained below:
i) Funding changes to reflect deployment of available resources to portfolios (total net increase to the budget of £1,137.0 million).
ii) Technical adjustments (net increase to the budget of £246.8 million).
iii) Whitehall Transfers and HM Treasury allocations to the Scottish Government (an increase of £14.4 million).
iv) The transfer of resources between Scottish Government portfolios.
4. In total these changes will increase the Scottish Government budget by £1,398.1 million from £63,128.7 million to £64,526.8 million.
5. The purpose of the Autumn Budget Revision is to seek Parliamentary approval for these changes.
| 2025-26 Budget Structure | Total £m | H&SC £m | F&LG £m | SJ £m | E&S £m | J&HA £m | TS £m | RALRI £m | CAE £m | CEAC £m | DFME&G £m | Housing £m | COPFS £m | Total £m |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Health and Social Care | 21,729.5 | 21,729.5 | 21,729.5 | |||||||||||
| Finance and Local Government | 13,576.6 | 13,576.6 | 13,576.6 | |||||||||||
| Social Justice | 8,327.0 | 7,608.1 | 718.9 | 8,327.0 | ||||||||||
| Education and Skills | 4,311.9 | 4,311.9 | 4,311.9 | |||||||||||
| Justice and Home Affairs | 3,954.5 | 3,954.5 | 3,954.5 | |||||||||||
| Transport | 3,881.4 | 3,881.4 | 3,881.4 | |||||||||||
| Net Zero and Energy | 957.1 | 607.9 | 349.1 | 957.1 | ||||||||||
| Rural Affairs, Land Reforms and Islands | 1,143.3 | 1,143.3 | 1,143.3 | |||||||||||
| Constitution, External Affairs & Culture | 324.0 | 324.0 | 324.0 | |||||||||||
| Deputy First Minister, Economy and Gaelic | 1,318.3 | 1,318.3 | 1,318.3 | |||||||||||
| Crown Office and Procurator Fiscal Service | 249.1 | 249.1 | 249.1 | |||||||||||
| Total Portfolios | 59,772.7 | 21,729.5 | 13,576.6 | 7,608.1 | 4,311.9 | 3,954.5 | 3,881.4 | 1,143.3 | 607.9 | 324.0 | 1,318.3 | 1,068.1 | 249.1 | 59,772.7 |
The table above restates the 2025-26 Scottish Budget Bill position following the amendments at Stage 2 and 3 in the new portfolio structure.