We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Publication - Corporate report

Autumn Budget Revision 2025-2026: supporting document

Published
25 September 2025
From
Chief Financial Officer, +1 more … Minister for Public Finance
Directorate
Financial Management Directorate
Topic
Scottish Budget
ISBN
9781806431762

Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Education and Skills

Schedule 2.1 Total Changes for the Autumn Budget Revision

Details of Proposed Budget
Operating £m Capital £m Total £m
Total Budget in the Budget Act 3,359.706 952.214 4,311.920
Changes Proposed
Funding Changes 48.491 0.000 48.491
Technical Adjustments (13.072) 40.000 26.928
Net Whitehall Transfers 0.240 0.000 0.240
Net Transfers within Scottish Block (421.150) 0.000 (421.150)
Total changes proposed (385.491) 40.000 (345.491)
Proposed Budget following Autumn Budget Revision 2,974.215 992.214 3,966.429
Expenditure Limit:
Learning 426.075 0.000 426.075
Education Reform 96.404 0.000 96.404
Education Scotland 36.273 0.000 36.273
Children and Families 214.445 9.400 223.846
Higher Education Student Support (59.295) 6.900 (52.395)
Scottish Funding Council 1,951.596 0.000 1,951.596
Lifelong Learning and Skills 255.685 0.000 255.685
E&S Central Government Grants to LAs 130.700 0.000 130.700
Total Expenditure Limit 3,051.882 16.300 3,068.184
UK Funded AME:
Children and Families 0.000 0.914 0.914
Education Scotland 0.000 0.000 0.000
Higher Education Student Support (77.667) 975.000 897.333
Total UK Funded AME (77.667) 975.914 898.247
Other Expenditure:
Total Other Expenditure 0.000 0.000 0.000
Total Budget 2,974.215 992.214 3,966.429
Total Limit on Income (accruing resources) 350.000

Schedule 3.1 Learning

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 781.530 0.000 781.530
Proposed changes (355.455) 0.000 (355.455)
ABR Proposed Budget 426.075 0.000 426.075
Summary of proposed changes
Transfer to Education Scotland to fund Scottish Attainment Challenge advisor posts. (1.000) 0.000 (1.000)
Transfer to Scottish Funding Council (SFC) in relation to Initial Teacher Education (ITE) (4.100) 0.000 (4.100)
Transfer to Skills Development Scotland (SDS) to support the Teaching Bursary in Scotland scheme. (STEM) (1.000) 0.000 (1.000)
Transfer to Local Government to support the School Clothing grants. (14.200) 0.000 (14.200)
Transfer to Local Government to support the expansion of Free School Meals (37.000) 0.000 (37.000)
Transfer to Local Government to support the Teachers' Pay Award (243.800) 0.000 (243.800)
Transfer to Local Government to support School Milk subsidy schemes (1.000) 0.000 (1.000)
Transfer to E&S Grants to LA's in relation to the Scottish Attainment Scotland Fund (10.700) 0.000 (10.700)
Transfer to Local Government for Additional Support for Learning support staff (28.000) 0.000 (28.000)
Transfer to Local Government to fund Pupil Support Assistants (15.000) 0.000 (15.000)
Miscellaneous minor transfers 0.345 0.000 0.345
(355.455) 0.000 (355.455)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 426.075 0.000 426.075
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
426.075 0.000 426.075
Budget Analysis
Education Analytical Services 6.521 0.000 6.521
Workforce and Infrastructure 83.015 0.000 83.015
Improvement Attainment and Wellbeing 336.539 0.000 336.539
Net Expenditure 426.075 0.000 426.075

Schedule 3.2 Education Reform

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 79.506 0.000 79.506
Proposed changes 16.898 0.000 16.898
ABR Proposed Budget 96.404 0.000 96.404
Summary of proposed changes
Transfer to Local Government to support removal of curriculum charges in schools (7.987) 0.000 (7.987)
Transfer to Local Government to support removal of instrumental music tuition charges in schools (11.981) 0.000 (11.981)
Technical adjustment to Scottish Qualifications Scotland (SQA) in relation to IFRS 16 2.800 0.000 2.800
Additional funding to support Scottish Qualifications Authority (SQA) 30.200 0.000 30.200
Additional funding to SQA in relation to employment tribunal costs 2.445 0.000 2.445
Miscellaneous minor transfers 1.421 0.000 1.421
16.898 0.000 16.898
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 96.404 0.000 96.404
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
96.404 0.000 96.404
Budget Analysis
Education Reform 85.228 0.000 85.228
Curriculum 11.176 0.000 11.176
Net Expenditure 96.404 0.000 96.404

Schedule 3.3 Education Scotland

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 31.037 0.000 31.037
Proposed changes 5.236 0.000 5.236
ABR Proposed Budget 36.273 0.000 36.273
Summary of proposed changes
Transfer from Learning to fund Scottish Attainment Challenge advisor posts. 1.000 0.000 1.000
Additional funding to Education Scotland to support operational costs 3.000 0.000 3.000
Miscellaneous minor transfers 1.236 0.000 1.236
5.236 0.000 5.236
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 37.222 0.000 37.222
Less: Retained Income (0.949) 0.000 (0.949)
Capital Receipts Applied 0.000 0.000 0.000
36.273 0.000 36.273
Budget Analysis
Education Scotland 37.222 0.000 37.222
Education Scotland Income (0.949) 0.000 (0.949)
Education Scotland AME 0.000 0.000 0.000
Net Expenditure 36.273 0.000 36.273

Schedule 3.4 Children and Families

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 348.041 10.314 358.355
Proposed changes (134.596) 1.000 (133.596)
ABR Proposed Budget 213.445 11.314 224.759
Summary of proposed changes
Transfer from Social Justice to fund the Tackling Child Poverty Delivery plan & Extra Time programme 1.000 0.000 1.000
Transfer from Social Justice to fund the Extra Time programme costs of the Tackling Child Poverty Delivery plan 1.500 0.000 1.500
Transfer to Local Government to support school holiday playschemes (1.000) 0.000 (1.000)
Transfer to Local Government to fund Free School Meals during school Holidays (21.750) 0.000 (21.750)
Transfer to Local Government in relation to renewing play parks across Scotland (25.000) 0.000 (25.000)
Transfer to Local Government in relation to the Whole Family Wellbeing Fund (WFWF) (38.101) 0.000 (38.101)
Transfer to Local Government to in relation to the delivery of Early Learning and Childcare (25.700) 0.000 (5.700)
Transfer to Local Government to support the pay uplift for children's social care workers (29.990) 0.000 (29.990)
Transfer from Health & Social Care to fund Social Work Education 3.700 0.000 3.700
Transfer to Local Government in relation to Kinship and Foster Care allowances (1.956) 0.000 (1.956)
Transfer from Justice to support the Bairns' Hoose 2.500 1.000 3.500
Miscellaneous minor transfers 0.201 0.000 0.201
(134.596) 1.000 (133.596)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 230.446 10.314 240.760
Less: Retained Income (16.000) 0.000 (16.000)
Capital Receipts Applied 0.000 0.000 0.000
214.446 10.314 224.760
Budget Analysis
Children's Rights, Protection and Justice 80.269 0.000 80.269
Creating Positive Futures 28.935 0.000 28.935
Disclosure Scotland Expenditure 30.246 9.400 39.646
Disclosure Scotland Retained Income (10.722) 0.000 (10.722)
Disclosure Scotland - AME 0.000 0.914 0.914
Early Learning and Childcare 34.761 0.000 34.761
Office of the Chief Social Work Adviser 26.985 0.000 26.985
Care Experience - Whole Family Wellbeing 23.972 0.000 23.972
Net Expenditure 214.446 10.314 224.760

Schedule 3.5 Lifelong Learning and Skills

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 252.804 0.000 252.804
Proposed changes 2.881 0.000 2.881
ABR Proposed Budget 255.685 0.000 255.685
Summary of proposed changes
Transfer from Learning to support the Teaching Bursary in Scotland scheme. (STEM) 1.000 0.000 1.000
Transfer from SFC in relation to Offshore Wind Skills programme and Care Skills Partnership Programme. 3.500 0.000 3.500
Miscellaneous minor transfers (1.619) 0.000 (1.619)
2.881 0.000 2.881
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 255.685 0.000 255.685
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
255.685 0.000 255.685
Budget Analysis
Lifelong Learning 16.081 0.000 16.081
Skills 37.914 0.000 37.914
Skills Development Scotland 201.690 0.000 201.690
Net Expenditure 255.685 0.000 255.685

Schedule 3.6 Scottish Funding Council (SFC).

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 1,893.998 0.000 1,893.998
Proposed changes 57.598 0.000 57.598
ABR Proposed Budget 1,951.596 0.000 1,951.596
Summary of proposed changes
Transfer from Learning in relation to Initial Teacher Education (ITE) 4.100 0.000 4.100
Additional funding to support the operational costs of the Scottish Funding Council 3.221 0.000 3.221
Additional funding to Colleges in relation to employers national insurance contributions 5.500 0.000 5.500
Transfer to Skills in relation to Offshore Wind Skills programme and Care Skills Partnership Programme. (3.500) 0.000 (3.500)
Transfer to SAAS to fund additional student places for Widening Access and Part-Time Fee Grant (PTFG) Schemes (22.800) 0.000 (22.800)
Transfer from Health to fund additional undergraduate Dentistry placements and fees 1.542 0.000 1.542
Transfer from Health in relation to Clinical Academics and Senior Academic GP's 9.288 0.000 9.288
Transfer from Health in relation to Paramedicine education 4.575 0.000 4.575
Transfer from Health in relation to Nurse and Midwifery Education 52.938 0.000 52.938
Transfer from Entrepreneurship to fund Research Commercialisation - Proof of Concept. 2.945 0.000 2.945
Release of emerging underspend from Dunfermline Learning campus to support other SG priorities (4.900) 0.000 (4.900)
Miscellaneous minor transfers 4.689 0.000 4.689
57.598 0.000 57.598
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 1,951.596 0.000 1,951.596
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
1,951.596 0.000 1,951.596
Budget Analysis
Scottish Funding Council Administration 13.087 0.000 13.087
College Resource 693.739 0.000 693.739
Higher Education Resource 828.768 0.000 828.768
College Capital 49.932 0.000 49.932
Higher Education Capital 366.070 0.000 366.070
Net Expenditure 1,951.596 0.000 1,951.596

Schedule 3.7 Higher Education Student Support.

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget (147.210) 941.900 794.690
Proposed changes 10.248 40.000 50.248
ABR Proposed Budget (136.962) 981.900 844.938
Summary of proposed changes
Additional funding to Student Awards Agency Scotland in relation to staff costs 3.500 0.000 3.500
Transfer from Scottish Funding Council (SFC) to fund additional student places for Widening Access and Part Time Fee Grant (PTFG) schemes 22.800 0.000 22.800
Revised estimate of student loans capital and capitalised interest requirement (AME) (15.872) 40.000 24.128
Miscellaneous minor transfers (0.180) 0.000 (0.180)
10.248 40.000 50.248
Proposed Budget following Autumn Budget Revision      
Gross Expenditure (136.962) 981.900 844.938
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
(136.962) 981.900 844.938
Budget Analysis
Student Support & Tuition Fee Payments 310.075 0.000 310.075
Student Loans Company Administration Costs 5.400 0.000 5.400
Student Loan Interest Subsidy to Bank 3.300 0.000 3.300
Cost of Providing Student Loans (RAB Charge)(Non-Cash) (396.651) 0.000 (396.651)
Student Awards Agency for Scotland Operating Costs 18.581 0.000 18.581
SAAS Capital 0.000 6.900 6.900
Net Student Loans Advanced 0.000 975.000 975.000
Capitalised Interest (360.000) 0.000 (360.000)
Student Loan Fair Value Adjustment 285.633 0.000 285.633
Student Loan Sale Subsidy Impairment Adjustment (3.300) 0.000 (3.300)
Net Expenditure (136.962) 981.900 844.938

Schedule 3.8 E&S Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 120.000 0.000 120.000
Proposed changes 10.700 0.000 10.700
ABR Proposed Budget 130.700 0.000 130.700
Summary of proposed changes
Transfer to E&S Grants to LA's in relation to the Scottish Attainment Scotland Fund 10.700 0.000 10.700
Miscellaneous minor transfers 0.000 0.000 0.000
10.700 0.000 10.700
Proposed Budget following Autumn Budget Revision
Gross Expenditure 130.700 0.000 130.700
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
130.700 0.000 130.700
Budget Analysis
Local Government Attainment Fund 130.700 0.000 130.700
Net Expenditure 130.700 0.000 130.700

Contact

Email: Finance.Co-ordination@gov.scot

Back to top