Publication - Corporate report
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.
Climate Action and Energy
Schedule 2.1 Total Changes for the Autumn Budget Revision
| Operating £m | Capital £m | Total £m | |
|---|---|---|---|
| Total Budget in the Budget Act | 395.167 | 212.776 | 607.943 |
| Changes Proposed | |||
| Funding Changes | (4.332) | 0.000 | (4.332) |
| Technical Adjustments | 0.000 | 0.000 | 0.000 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | (34.671) | 0.000 | (34.671) |
| Total changes proposed | (39.003) | 0.000 | (39.003) |
| Proposed Budget following Autumn Budget Revision | 356.164 | 212.776 | 568.940 |
| Expenditure Limit: | |||
| Offshore Wind Supply Chain | 136.985 | 0.000 | 136.985 |
| Energy Transitions | 83.676 | 0.000 | 83.676 |
| Environmental Services | 206.879 | 0.000 | 206.879 |
| Climate Change | 51.433 | 0.000 | 51.433 |
| Scottish Water | (122.809) | 212.776 | 89.967 |
| Green Economy | 0.000 | 0.000 | 0.000 |
| Total Expenditure Limit | 356.164 | 212.776 | 568.940 |
| UK Funded AME: | 0.000 | 0.000 | 0.000 |
| Total UK Funded AME | 0.000 | 0.000 | 0.000 |
| Other Expenditure: | 0.000 | 0.000 | 0.000 |
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | 356.164 | 212.776 | 568.940 |
| Total Limit on Income (accruing resources) | 400.000 |
Schedule 3.1 Offshore Wind Supply Chain
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 162.500 | 0.000 | 162.500 |
| Proposed changes | (25.515) | 0.000 | (25.515) |
| ABR Proposed Budget | 136.985 | 0.000 | 136.985 |
| Summary of proposed changes | |||
| Transfer of the Offshore Wind Investment Programme to Enterprise Trade and Investment | (26.287) | 0.000 | (26.287) |
| Transfer from Energy Transitions to support the work of Wave Energy Scotland | 2.520 | 0.000 | 2.520 |
| Transfer to Highlands and Islands Enterprise to support the work of Wave Energy Scotland | (1.460) | 0.000 | (1.460) |
| Miscellaneous minor transfers | (0.288) | 0.000 | (0.288) |
| (25.515) | 0.000 | (25.515) | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 136.985 | 0.000 | 136.985 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 136.985 | 0.000 | 136.985 | |
| Budget Analysis | |||
| Offshore Wind | 136.985 | 0.000 | 136.985 |
| Net Expenditure | 136.985 | 0.000 | 136.985 |
Schedule 3.2 Energy Transitions
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 79.786 | 0.000 | 79.786 |
| Proposed changes | 3.890 | 0.000 | 3.890 |
| ABR Proposed Budget | 83.676 | 0.000 | 83.676 |
| Summary of proposed changes | |||
| Transfer from Housing Portfolio - alignment of budgets following Cabinet reshuffle | 8.787 | 0.000 | 8.787 |
| Transfer to Offshore Wind Supply Chain to support the work of Wave Energy Scotland | (2.520) | 0.000 | (2.520) |
| Transfer to Scottish Enterprise to support the INEOS fuel switching programme | (1.000) | 0.000 | (1.000) |
| Miscellaneous minor transfers | (1.377) | 0.000 | (1.377) |
| 3.890 | 0.000 | 3.890 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 83.676 | 0.000 | 83.676 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 83.676 | 0.000 | 83.676 | |
| Budget Analysis | |||
| Energy | 72.026 | 0.000 | 72.026 |
| CARES Recovery | 11.650 | 0.000 | 11.650 |
| Net Expenditure | 83.676 | 0.000 | 83.676 |
Schedule 3.3 Environmental Services
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 197.548 | 0.000 | 197.548 |
| Proposed changes | 9.331 | 0.000 | 9.331 |
| ABR Proposed Budget | 206.879 | 0.000 | 206.879 |
| Summary of proposed changes | |||
| Transfer from Natural Resources and Peatland to NatureScot to support peatland restoration work | 10.105 | 0.000 | 10.105 |
| Transfer to Local Government to support the Nature Restoration Fund | (5.000) | 0.000 | (5.000) |
| Transfer from Research, Analysis and Other Services to NatureScot to support the delivery of the Facility for Investment Ready Nature | 1.185 | 0.000 | 1.185 |
| Transfer from Energy Efficiency & Decarbonisation to support Heat in Buildings activity within Zero Waste Scotland | 1.120 | 0.000 | 1.120 |
| Miscellaneous minor transfers | 1.921 | 0.000 | 1.921 |
| 9.331 | 0.000 | 9.331 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 206.879 | 0.000 | 206.879 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 206.879 | 0.000 | 206.879 | |
| Budget Analysis | |||
| Environmental Quality | 19.503 | 0.000 | 19.503 |
| Nature Restoration | 7.541 | 0.000 | 7.541 |
| NatureScot (SNH) | 87.124 | 0.000 | 87.124 |
| Scottish Environment Protection Agency | 52.048 | 0.000 | 52.048 |
| Zero Waste | 16.443 | 0.000 | 16.443 |
| Zero Waste Scotland | 24.220 | 0.000 | 24.220 |
| Net Expenditure | 206.879 | 0.000 | 206.879 |
Schedule 3.4 Climate Change and Land Managers Renewables Fund
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 72.919 | 0.000 | 72.919 |
| Proposed Changes | (21.486) | 0.000 | (21.486) |
| ABR Proposed Budget | 51.433 | 0.000 | 51.433 |
| Summary of proposed changes | |||
| Transfer to Transport to deliver policy initiatives as part of commitment to delivering net zero | (13.000) | 0.000 | (13.000) |
| Transfer to Rural Affairs, Land Reform and Islands to deliver policy initiatives as part of commitment to delivering net zero | (7.250) | 0.000 | (7.250) |
| Transfers to Public Information and Engagement to fund marketing campaigns | (1.080) | 0.000 | (1.080) |
| Miscellaneous minor transfers | (0.156) | 0.000 | (0.156) |
| (21.486) | 0.000 | (21.486) | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 51.433 | 0.000 | 51.433 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 51.433 | 0.000 | 51.433 | |
| Budget Analysis | |||
| Climate Action and Policy | 13.700 | 0.000 | 13.700 |
| Just Transition Fund | 37.733 | 0.000 | 37.733 |
| Net Expenditure | 51.433 | 0.000 | 51.433 |
Schedule 3.5 Scottish Water
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | (117.586) | 212.776 | 95.190 |
| Proposed changes | (5.223) | 0.000 | (5.223) |
| ABR Proposed Budget | (122.809) | 212.776 | 89.967 |
| Summary of proposed changes | |||
| Additional loan interest received due to sustained higher interest rates | (4.600) | 0.000 | (4.600) |
| Miscellaneous minor transfers | (0.623) | 0.000 | (0.623) |
| (5.223) | 0.000 | (5.223) | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | (122.809) | 212.776 | 89.967 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| (122.809) | 212.776 | 89.967 | |
| Budget Analysis | |||
| Drinking Water Quality Regulator | 0.500 | 0.000 | 0.500 |
| Hydro Nation | 3.449 | 0.000 | 3.449 |
| Interest on Voted Loans | (133.600) | 0.000 | (133.600) |
| Private Water | 6.842 | 0.000 | 6.842 |
| Voted Loans | 0.000 | 212.776 | 212.776 |
| Net Expenditure | (122.809) | 212.776 | 89.967 |
Scottish Water Business Stream Holdings is the subsidiary that undertakes the governance and financing of Scottish Water Business Stream
Schedule 3.6 Green Economy
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 0.000 | 0.000 | 0.000 |
| Proposed changes | 0.000 | 0.000 | 0.000 |
| ABR Proposed Budget | 0.000 | 0.000 | 0.000 |
| Summary of proposed changes | |||
| 0.000 | 0.000 | 0.000 | |
| 0.000 | 0.000 | 0.000 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 0.000 | 0.000 | 0.000 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.000 | 0.000 | 0.000 | |
| Budget Analysis | |||
| Green Economy | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 0.000 | 0.000 | 0.000 |