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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

Rural Affairs, Land Reform and Islands

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 324.034 0.000 324.034
Changes Proposed
Funding Changes (3.110) 0.000 (3.110)
Technical Adjustments (0.076) 0.000 (0.076)
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block (6.119) (2.000) (8.119)
Total changes proposed (9.305) (2.000) (11.305)
Proposed Budget following Autumn Budget Revisions 1,106.074 25.891 1,131.965
Expenditure Limit:
Agricultural Support and Related Services 701.305 17.670 718.975
Rural Services 54.788 0.000 54.788
Marine Funding 15.000 (0.300) 14.700
Marine 74.041 5.300 79.341
Islands 8.024 0.000 8.024
Land Reform 11.460 0.000 11.460
Scottish Forestry 80.067 3.221 83.288
Forestry and Land Scotland 29.818 0.000 29.818
Natural Resources and Peatland 46.793 0.000 46.793
Research Analysis and Other Services 84.778 0.000 84.777
Total Expenditure Limit 1,106.074 25.891 1,131.965
UK Funded AME: EU Support and Related Services 0.000 0.000 0.000
Total UK Funded AME 0.000 0.000 0.000
Other Expenditure:
Animal License Fees 0.000 0.000 0.000
Total Other Expenditure 0.000 0.000 0.000
Total Budget 1,106.074 25.891 1,131.965
Total Limit on Income (accruing resources) 300.000

Schedule 3.1 Agricultural Support & Related Services

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 697.817 17.670 715.487
Proposed changes 3.488 0.000 3.488
ABR Proposed Budget 701.305 17.670 718.975
Summary of proposed changes
Transfer from Climate Change to deliver policy initiatives as part of commitment to delivering net zero 4.150 0.000 4.150
Miscellaneous minor transfers (0.662) 0.000 (0.662)
3.488 0.000 3.488
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 701.305 17.670 718.975
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
701.305 17.670 718.975
Budget Analysis
Agri Environmental Measures 24.841 0.000 24.841
Agricultural Reform Programme 8.000 3.000 11.000
Agricultural Modernisation Fund 8.750 0.000 8.750
Broadband 0.000 0.000 0.000
Business Development 10.098 0.000 10.098
CAP Pillar 1 Basic Payments 282.000 0.000 282.000
CAP Pillar 1 Greening Payments 142.000 0.000 142.000
CAP Pillar 1 Other Payments 50.700 0.000 50.700
Convergence Funding 14.000 0.000 14.000
Crofting Assistance 2.100 0.000 2.100
EU Income 0.000 0.000 0.000
Forestry 0.031 0.000 0.031
Less Favoured Area Support Scheme 65.500 0.000 65.500
ARE Operations 92.125 14.670 106.795
Science and Advice for Scottish Agriculture 0.310 0.000 0.310
Technical Assistance 0.850 0.000 0.850
Net Expenditure 701.305 17.670 718.975

Schedule 3.2 Rural Services

Schedule 3.2 Rural Services. Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 56.006 0.000 56.006
Proposed Changes (1.218) 0.000 (1.218)
ABR Proposed Budget 54.788 0.000 54.788
Summary of proposed changes
Miscellaneous minor transfers (1.218) 0.000 (1.218)
(1.218) 0.000 (1.218)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 54.788 0.000 54.788
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
54.788 0.000 54.788
Budget Analysis
Agricultural & Horticultural Advice & Support 1.902 0.000 1.902
Animal Health 24.308 0.000 24.308
Crofting Commission 4.888 0.000 4.888
Food Industry Support 8.865 0.000 8.865
Rural Economy and Communities 1.110 0.000 1.110
Veterinary Surveillance 4.715 0.000 4.715
Community Led Local Development 9.000 0.000 9.000
Net Expenditure 54.788 0.000 54.788

Schedule 3.3 Marine Funding

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 15.000 (0.300) 14.700
Proposed changes 0.000 0.000 0.000
ABR Proposed Budget 15.000 (0.300) 14.700
Summary of proposed changes
0.000 0.000 0.000
0.000 0.000 0.000
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 15.000 (0.300) 14.700
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
15.000 (0.300) 14.700
Budget Analysis
EU Fisheries Grants 0.000 0.000 0.000
Fisheries Transition Fund 14.500 0.000 14.500
Fisheries Harbour Grants 0.500 (0.300) 0.200
Marine EU Income 0.000 0.000 0.000
Net Expenditure 15.000 (0.300) 14.700

Schedule 3.4 Marine

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 72.340 7.300 79.640
Proposed changes 1.701 (2.000) (0.299)
ABR Proposed Budget 74.041 5.300 79.341
Summary of proposed changes
Re-categorising Research and Development as Indirect Capital 2.000 (2.000) 0.000
Miscellaneous minor transfers (0.299) 0.000 (0.299)
1.701 (2.000) (0.299)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 74.041 5.300 79.341
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
74.041 5.300 79.341
Budget Analysis
Marine Scotland 74.041 5.300 79.341
Net Expenditure 74.041 5.300 79.341

Schedule 3.5 Islands

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 7.700 0.000 7.700
Proposed changes 0.324 0.000 0.324
ABR Proposed Budget 8.024 0.000 8.024
Summary of proposed changes
Transfer from Climate Change to deliver policy initiatives as part of commitment to delivering net zero 1.600 0.000 1.600
Transfer to Local Government to support the Islands Cost Crisis Emergency Fund (1.000) 0.000 (1.000)
Miscellaneous minor transfers (0.276) 0.000 (0.276)
0.324 0.000 0.324
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 8.024 0.000 8.024
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
8.024 0.000 8.024
Budget Analysis
Carbon Neutral Islands 2.377 0.000 2.377
Islands Bonds 0.000 0.000 0.000
Islands Plan 5.647 0.000 5.647
Net Expenditure 8.024 0.000 8.024

Schedule 3.6 Land Reform

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 11.460 0.000 11.460
Proposed changes 0.000 0.000 0.000
ABR Proposed Budget 11.460 0.000 11.460
Summary of proposed changes
0.000 0.000 0.000
0.000 0.000 0.000
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 11.460 0.000 11.460
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
11.460 0.000 11.460
Budget Analysis
Land Reform 9.780 0.000 9.780
Scottish Land Commission 1.680 0.000 1.680
Net Expenditure 11.460 0.000 11.460

Schedule 3.7 Scottish Forestry

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 79.909 3.221 83.130
Proposed Changes 0.158 0.000 0.158
ABR Proposed Budget 80.067 3.221 83.288
Summary of proposed changes
Miscellaneous minor transfers 0.158 0.000 0.158
0.158 0.000 0.158
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 80.067 3.221 83.288
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
80.067 3.221 83.288
Budget Analysis
Programme and Running costs 23.326 0.000 23.326
Depreciation 1.011 1.221 2.232
Woodland Grants 53.000 0.000 53.000
EC Receipts 0.000 0.000 0.000
Forest Research (Cross Border Services) 2.730 2.000 4.730
Net Expenditure 80.067 3.221 83.288

Schedule 3.8 Forestry and Land Scotland

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 27.200 0.000 27.200
Proposed changes 2.618 0.000 2.618
ABR Proposed Budget 29.818 0.000 29.818
Summary of proposed changes
Transfer from Natural Resources and Peatland to support Peatland and Atlantic Rainforest restoration work 7.009 0.000 7.009
Release of reprofiled Woodland Creation funding (5.000) 0.000 (5.000)
Miscellaneous minor transfers 0.609 0.000 0.609
2.618 0.000 2.618
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 29.818 0.000 29.818
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
29.818 0.000 29.818
Budget Analysis
Forestry and Land Scotland Resource 16.899 0.000 16.899
Forestry and Land Scotland Capital 12.919 0.000 12.919
Net Expenditure 29.818 0.000 29.818

Schedule 3.9 Natural Resources and Peatland

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 62.557 0.000 62.557
Proposed changes (15.764) 0.000 (15.764)
ABR Proposed Budget 46.793 0.000 46.793
Summary of proposed changes
Transfer to Environmental Services, NatureScot to support peatland restoration work (10.105) 0.000 (10.105)
Transfer to Forestry and Land Scotland to support Peatland and Atlantic Rainforest restoration work (7.009) 0.000 (7.009)
Transfer from Climate Change to deliver policy initiatives as part of commitment to delivering net zero 1.500 0.000 1.500
Miscellaneous minor transfers (0.150) 0.000 (0.150)
(15.764) 0.000 (15.764)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 46.793 0.000 46.793
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
46.793 0.000 46.793
Budget Analysis
Natural Resources and Peatland 19.836 0.000 19.836
National Parks 26.957 0.000 26.957
Net Expenditure 46.793 0.000 46.793

Schedule 3.10 Research, Analysis and Other Services

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 85.314 0.000 85.314
Proposed Changes (0.536) 0.000 (0.536)
ABR Proposed Budget 84.778 0.000 84.778
Summary of proposed changes
Transfer to Environmental Services, NatureScot to support the delivery of the Facility for Investment Ready Nature (1.185) 0.000 (1.185)
Miscellaneous minor transfers 0.648 0.000 0.648
(0.536) 0.000 (0.536)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 84.778 0.000 84.778
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
84.778 0.000 84.778
Budget Analysis
Strategic Policy, Research and Sponsorship 3.147 0.000 3.147
Economic and Other Surveys 4.130 0.000 4.130
Programmes of Research 49.683 0.000 49.683
Royal Botanic Garden, Edinburgh 27.817 0.000 27.817
Net Expenditure 84.778 0.000 84.778

Contact

Email: Finance.Co-ordination@gov.scot

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