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.
Finance and Local Government
Schedule 2.1 Total Changes for the Autumn Budget Revision
| Operating £m | Capital £m | Total £m | |
|---|---|---|---|
| Total Budget in Budget Act | 13,535.131 | 41.463 | 13,576.594 |
| Changes Proposed | |||
| Funding Changes | 204.295 | 0.000 | 204.295 |
| Technical Adjustments | 0.073 | 0.000 | 0.073 |
| Net Whitehall Transfers | (0.016) | 0.000 | (0.016) |
| Net Transfers within Scottish Block | 1,294.345 | 0.000 | 1,294.345 |
| Total changes proposed | 1,498.698 | 0.000 | 1,498.698 |
| Proposed Budget following Autumn Budget Revision | 15,029.826 | 41.463 | 15,071.289 |
| Expenditure Limit: | |||
| Local Government | 11,539.099 | 0.000 | 11,539.099 |
| Other Finance | 58.788 | 12.063 | 70.851 |
| Scottish Public Pensions Agency | 33.238 | 2.800 | 36.038 |
| Governance & Reform | 35.589 | 0.000 | 35.589 |
| Consumer Policy & Advice | 0.531 | 0.000 | 0.531 |
| Accountant in Bankruptcy | 1.923 | 1.100 | 3.023 |
| Planning | 9.990 | 0.000 | 9.990 |
| DFMF Central Government Grants to Local Authorities | 7.605 | 0.000 | 7.605 |
| Financial Transactions Repayments | 0.000 | 25.000 | 25.000 |
| Corporate Running Costs | 232.995 | 0.000 | 232.995 |
| Total Expenditure Limit | 11,919.758 | 40.963 | 11,960.721 |
| UK Funded AME: | |||
| Corporate running costs | 0.071 | 0.500 | 0.571 |
| Non-domestic rates | 3,114.000 | 0.000 | 3,114.000 |
| Total UK Funded AME | 3,114.071 | 0.500 | 3,114.571 |
| Other Expenditure: | |||
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | 15,033.829 | 41.463 | 15,075.292 |
| Total Limit on Income (accruing resources) | 400.000 |
Schedule 3.1 Local Government.
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 13,132.183 | 0.000 | 13,132.183 |
| Proposed changes | 1,520.916 | 0.000 | 1,520.916 |
| ABR Proposed Budget | 14,653.099 | 0.000 | 14,653.099 |
| Summary of proposed changes | |||
| Transfer from Health & Social Care DG to support workforce and fairwork investment. | 257.200 | 0.000 | 257.200 |
| Transfer from Education and Skills (Learning) in relations to previously agreed Teachers' Pay Deal. | 243.800 | 0.000 | 243.800 |
| Additional funding from Scottish Government with regards to raise in eNICs (employers' National Insurance Contributions) | 144.000 | 0.000 | 144.000 |
| Transfer from Health for Care at Home investment | 124.000 | 0.000 | 124.000 |
| Transfer from Health to support the delivery of Mental Health Transition and Recovery Plan | 120.000 | 0.000 | 120.000 |
| Transfer from Social Justice for Discretionary Housing Payments | 79.220 | 0.000 | 79.220 |
| Transfer from Health for Carers Act | 60.500 | 0.000 | 60.500 |
| Transfer from Central Government Grant to Local Authorities (CGGLA) iro Climate Emergency Specific Grant | 40.000 | 0.000 | 40.000 |
| Transfer from Education and Skills ( Children and families) in relation to Whole Family Wellbeing Funding. | 38.101 | 0.000 | 38.101 |
| Transfer from Education and Skills (Learning) to support Free School Meals programme. | 37.000 | 0.000 | 37.000 |
| Transfer from Social Security Directorate to support Scottish Welfare Fund. | 35.500 | 0.000 | 35.500 |
| Transfer from Education and Skills (Children and Families) for Children's Social Care Pay Uplift | 29.990 | 0.000 | 29.990 |
| Additional funding from Centre to LG General Revenue Grant for SNCT/SJC Pay Deal. (£29.050m for SNCT and £611k for SJC) | 29.711 | 0.000 | 29.711 |
| Transfer from Education and Skills (Learning) for LA funding to grow the ASL Workforce. | 28.000 | 0.000 | 28.000 |
| Transfer from Education and Skills (Children and Families) in relations to Early Learning Childcare Pay Commitment. | 25.700 | 0.000 | 25.700 |
| Transfer from Education and Skills (Children and Families) to support the Renewal of Play Parks. | 25.000 | 0.000 | 25.000 |
| Transfer from Housing to support provision for Homelessness Prevention Activity | 23.500 | 0.000 | 23.500 |
| Transfer from Health for Increased Adult Services Social Care Capacity | 22.000 | 0.000 | 22.000 |
| Transfer from Education and Skills (Children and Families) in relations to Free School Meal Holiday Support. | 21.750 | 0.000 | 21.750 |
| Transfer of former Inter Island Connectivity Specific Capital Grant to LG general Capital Grant | 20.000 | 0.000 | 20.000 |
| Transfer from Learning for Pupil Support Assistants | 15.000 | 0.000 | 15.000 |
| Transfer from Transport to fund support for Cycling Walking & Safer Routes | 13.573 | 0.000 | 13.573 |
| Transfer from Education Reform for Removal of Instrumental Music Tuition fees | 11.981 | 0.000 | 11.981 |
| Transfer from Transport for Bus Infrastructure Fund | 10.000 | 0.000 | 10.000 |
| Transfer from Learning for School Clothing Grants. Paid via General Revenue Grant | 8.000 | 0.000 | 8.000 |
| Transfer from Housing for Rapid Rehousing Transition Plan | 8.000 | 0.000 | 8.000 |
| Transfer from Education Reform for removal of curriculum charges | 7.987 | 0.000 | 7.987 |
| Transfer from Learning for School Clothing Grants. Paid via General Revenue Grant | 6.200 | 0.000 | 6.200 |
| Transfer from Social Security Directorate to support Scottish Welfare Fund - Admin | 5.374 | 0.000 | 5.374 |
| Transfer from Health for School Counselling Services | 4.000 | 0.000 | 4.000 |
| Transfer from Health in relations to self-directed support | 3.696 | 0.000 | 3.696 |
| Transfer from Social Justice for Ukrainian Resettlement Teams | 3.400 | 0.000 | 3.400 |
| Transfer from Social Security Programme for Scottish Disability Assistance | 3.300 | 0.000 | 3.300 |
| Capital budget transfer from Climate Action and Energy for Nature Restoration Fund Edinburgh grants | 2.500 | 0.000 | 2.500 |
| Resource budget transfer from Climate Action and Energy for Nature Restoration Fund Edinburgh grants | 2.500 | 0.000 | 2.500 |
| Transfer from DFME&G (Employability) in relations to No One Left Behind | 2.500 | 0.000 | 2.500 |
| Transfer from Social Justice for Discretionary Housing Payments | 2.200 | 0.000 | 2.200 |
| Transfer from Education and Skills (Children and Families) for Kinship Foster Care Allowances | 1.956 | 0.000 | 1.956 |
| Transfer from Health in relations to tobacco & nicotine vapour sale restrictions. | 1.340 | 0.000 | 1.340 |
| Transfer from Justice and Home Affairs for Prisoner Early Release - local authorities housing costs | 1.130 | 0.000 | 1.130 |
| Transfer from Education and Skills (Children and Families) in relations to Schools' Holiday Playschemes | 1.000 | 0.000 | 1.000 |
| Transfer from Education and Skills (Learning) for School Milk Schemes. | 1.000 | 0.000 | 1.000 |
| Transfer from Justice and Home Affairs to provide funding to enable local authorities to deliver the statutory Appropriate Adult service. | 1.000 | 0.000 | 1.000 |
| Transfer from RALRI for Islands Cost Crisis Emergency Fund | 1.000 | 0.000 | 1.000 |
| Transfer to Housing for Building Standards Fees. | (2.100) | 0.000 | (2.100) |
| Miscellaneous minor transfers | (0.593) | 0.000 | (0.593) |
| 1,520.916 | 0.000 | 1,520.916 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 14,653.099 | 0.000 | 14,653.099 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 14,653.099 | 0.000 | 14,653.099 | |
| Budget | |||
| Non-Domestic Rates (NDR) | 3,114.000 | 0.000 | 3,114.000 |
| General Revenue Grant | 10,876.235 | 0.000 | 10,876.235 |
| Support for Capital | 659.073 | 0.000 | 659.073 |
| Funding held for agreement of Council Tax Freeze | 0.000 | 0.000 | 0.000 |
| Local Authority Advice and Policy | 3.791 | 0.000 | 3.791 |
| Net Expenditure | 14,653.099 | 0.000 | 14,653.099 |
Schedule 3.2 Other Finance
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 46.552 | 12.063 | 58.615 |
| Proposed changes | 12.236 | 0.000 | 12.236 |
| ABR Proposed Budget | 58.788 | 12.063 | 70.851 |
| Summary of proposed changes | |||
| Transfers from various Portfolios to Public Information and engagement to fund marketing campaigns. | 4.880 | 0.000 | 4.880 |
| Transfer to Procurement Shared Services in connection with the Directorate staff restructure. | 5.700 | 0.000 | 5.700 |
| Transfers from various Portfolios to Scottish Futures Trust for the purpose of delivering value for money in infrastructure investment across Scotland. | 2.859 | 0.000 | 2.859 |
| Transfer of depreciation to CRC | (4.003) | 0.000 | (4.003) |
| Miscellaneous minor transfers. | 2.800 | 0.000 | 2.800 |
| 12.236 | 0.000 | 16.239 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 58.788 | 12.063 | 70.851 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 58.788 | 12.063 | 70.851 | |
| Budget Analysis | |||
| Procurement Shared Services | 25.398 | 0.000 | 25.398 |
| Scottish Government Capital Projects | 0.000 | 12.063 | 12.063 |
| Exchequer and Finance | 11.853 | 0.000 | 11.853 |
| Public Information and Engagement | 10.814 | 0.000 | 10.814 |
| Scotland Act Implementation | 4.000 | 0.000 | 4.000 |
| FOI Implementation | 0.049 | 0.000 | 0.049 |
| Scottish Futures Trust | 6.674 | 0.000 | 6.674 |
| Net Expenditure | 58.788 | 12.063 | 70.851 |
Schedule 3.3 Scottish Public Pensions Agency
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 33.120 | 2.800 | 35.920 |
| Proposed changes | 0.118 | 0.000 | 0.118 |
| ABR Proposed Budget | 33.238 | 2.800 | 36.038 |
| Summary of proposed changes | |||
| Funding allocation of eNICs consequentials. | 0.118 | 0.000 | 0.118 |
| 0.118 | 0.000 | 0.118 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 33.238 | 2.800 | 36.038 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 33.238 | 2.800 | 36.038 | |
| Budget Analysis | |||
| Agency Administration | 33.238 | 2.800 | 36.038 |
| Net Expenditure | 33.238 | 2.800 | 36.038 |
Schedule 3.4 Governance and Reform
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 35.387 | 0.000 | 35.387 |
| Proposed changes | 0.202 | 0.000 | 0.202 |
| ABR Proposed Budget | 35.589 | 0.000 | 35.589 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers. | 0.202 | 0.000 | 0.202 |
| 0.202 | 0.000 | 0.202 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 35.589 | 0.000 | 35.589 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 35.589 | 0.000 | 35.589 | |
| Budget Analysis | |||
| Public Service Reform and Community Empowerment | 35.589 | 0.000 | 35.589 |
| Net Expenditure | 35.589 | 0.000 | 35.589 |
Schedule 3.5 Consumer Policy & Advice
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 1.426 | 0.000 | 1.426 |
| Proposed changes | (0.895) | 0.000 | (0.895) |
| ABR Proposed Budget | 0.531 | 0.000 | 0.531 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers | (0.895) | 0.000 | (0.895) |
| (0.895) | 0.000 | (0.895) | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 0.531 | 0.000 | 0.531 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.531 | 0.000 | 0.531 | |
| Budget Analysis | |||
| Consumer Policy and Advice | 0.531 | 0.000 | 0.531 |
| Net Expenditure | 0.531 | 0.000 | 0.531 |
Schedule 3.6 Accountant in Bankruptcy
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 1.851 | 1.100 | 2.951 |
| Proposed changes | 0.072 | 0.000 | 0.072 |
| ABR Proposed Budget | 1.923 | 1.100 | 3.023 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers | 0.072 | 0.000 | 0.072 |
| 0.072 | 0.000 | 0.072 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 10.528 | 1.100 | 11.628 |
| Less: Retained Income | (8.605) | 0.000 | (8.605) |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 1.923 | 1.100 | 3.023 | |
| Budget Analysis | |||
| Accountant in Bankruptcy | 1.923 | 1.100 | 3.023 |
| Net Expenditure | 1.923 | 1.100 | 3.023 |
Schedule 3.7 Planning
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 9.595 | 0.000 | 9.595 |
| Proposed changes | 0.395 | 0.000 | 0.395 |
| ABR Proposed Budget | 9.990 | 0.000 | 9.990 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers | 0.395 | 0.000 | 0.395 |
| 0.000 | 0.000 | 0.000 | |
| 0.395 | 0.000 | 0.395 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 9.990 | 0.000 | 9.990 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 9.990 | 0.000 | 9.990 | |
| Budget Analysis | |||
| Planning | 9.425 | 0.000 | 9.425 |
| Planning & Environmental Appeals | 0.565 | 0.000 | 0.565 |
| Net Expenditure | 9.990 | 0.000 | 9.990 |
Schedule 3.8 DFMF Central Government Grants to Local Authorities.
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 67.605 | 0.000 | 67.605 |
| Proposed changes | (60.000) | 0.000 | (60.000) |
| ABR Proposed Budget | 7.605 | 0.000 | 7.605 |
| Summary of proposed changes | |||
| Former Climate Emergency specific grant transferred to Local Government General Capital Grant | (40.000) | 0.000 | (40.000) |
| Former Inter Island Connectivity specific Capital Grant transferred to Local Government General Capital Grant | (20.000) | 0.000 | (20.000) |
| (60.000) | 0.000 | (60.000) | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 7.605 | 0.000 | 7.605 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 7.605 | 0.000 | 7.605 | |
| Budget Analysis | |||
| Vacant Derelict Land Grant | 7.605 | 0.000 | 7.605 |
| Climate Emergency | 0.000 | 0.000 | 0.000 |
| Inter-Island Connectivity | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 7.605 | 0.000 | 7.605 |
Schedule 3.9 Corporate Running Costs
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 207.412 | 0.500 | 207.912 |
| Proposed changes | 25.654 | 0.000 | 25.654 |
| ABR Proposed Budget | 233.066 | 0.500 | 233.566 |
| Summary of proposed changes | |||
| Funding for corporate transformation project | 15.000 | 0.000 | 15.000 |
| Funding to support overall activities of service | 13.100 | 0.000 | 13.100 |
| Transfer to Procurement Shared Services to fund Single Scottish Estate | (1.305) | 0.000 | (1.305) |
| Transfer to Procurement Shared Services in connection with the Directorate staff restructure. | (2.036) | 0.000 | (2.036) |
| Miscellaneous minor transfers | 0.854 | 0.000 | 0.854 |
| 25.654 | 0.000 | 25.654 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 233.066 | 0.500 | 233.566 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 233.066 | 0.500 | 233.566 | |
| Budget Analysis | |||
| Corporate Running Costs | 233.066 | 0.500 | 233.566 |
| Net Expenditure | 233.066 | 0.500 | 233.566 |
Schedule 3.10 Financial Transactions Repayments
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 0.000 | 25.000 | 25.000 |
| Proposed changes | 0.000 | 0.000 | 0.000 |
| ABR Proposed Budget | 0.000 | 25.000 | 25.000 |
| 0.000 | 0.000 | 0.000 | |
| 0.000 | 0.000 | 0.000 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 0.000 | 25.000 | 25.000 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.000 | 25.000 | 25.000 | |
| Budget Analysis | |||
| Financial Transactions Repayments | 0.000 | 25.000 | 25.000 |
| Net Expenditure | 0.000 | 25.000 | 25.000 |