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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.


Housing

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 1,082.863 (14.800) 1,068.063
Changes Proposed
Funding Changes (17.456) 0.000 (17.456)
Technical Adjustments 0.000 0.000 0.000
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block (43.021) 0.000 (43.021)
Total changes proposed (60.477) 0.000 (60.477)
Proposed Budget following Autumn Budget Revision 1,022.386 (14.800) 1,007.586
Expenditure Limit:
Housing and Building Standards 647.089 (12.300) 634.789
Energy Efficiency and Decarbonisation 323.085 (2.500) 320.585
Cladding 52.212 0.000 52.212
Total Expenditure Limit 1,022.386 (14.800) 1,007.586
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 1,022.386 (14.800) 1,007.586
Total Limit on Income (accruing resources) 90.000

Schedule 3.1 Housing & Building Standards

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 679.080 (12.300) 666.780
Proposed changes (31.991) 0.000 (31.991)
ABR Proposed Budget 647.089 (12.300) 634.789
Summary of proposed changes
Transfer from GRG to cover Building Standards Fees 2.100 0.000 2.100
Transfer from Discretionary Housing Payments to support the Scottish Empty Homes Partnership 2.000 0.000 2.000
Transfer from Affordable Housing Supply Programme to deliver improvements to Gypsy Traveller Accommodation. 1.620 0.000 1.620
Transfer to F&LG for provision for Homelessness Prevention Activity (23.500) 0.000 (23.500)
Transfer to F&LG for Rapid Rehousing Transition Plan (8.000) 0.000 (8.000)
Transfer to F&LG for SFT Housing Fundamental Review of Certification (4.000) 0.000 (4.000)
Transfer from Affordable Housing Supply Programme to deliver improvements to Gypsy Traveller Accommodation. (1.620) 0.000 (1.620)
Miscellaneous minor transfers (0.591) 0.000 (0.591)
(31.991) 0.000 (31.991)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 647.089 (12.300) 634.789
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
647.089 (12.300) 634.789
Budget Analysis
More Homes 602.239 (12.300) 589.939
Fuel Poverty and Housing Quality 1.947 0.000 1.947
Housing Support 38.495 0.000 38.495
Building Standards 4.408 0.000 4.408
Net Expenditure 647.089 (12.300) 634.789

Schedule 3.2 Energy Efficiency and Decarbonisation

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 351.617 (2.500) 349.117
Proposed changes (28.532) 0.000 (28.532)
ABR Proposed Budget 323.085 (2.500) 320.585
Summary of proposed changes
Release of Heat in Buildings funding to support wider SG priorities (18.000) 0.000 (18.000)
Transfer from Energy Transitions - alignment of budgets following Cabinet reshuffle (8.787) 0.000 (8.787)
Transfer to Environmental Services, Zero Waste Scotland to support Heat in Buildings activity (1.120) 0.000 (1.120)
Miscellaneous minor transfers (0.625) 0.000 (0.625)
(28.532) 0.000 (28.532)
Proposed Budget following Autumn Budget Revision
Gross Expenditure 323.085 (2.500) 320.585
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
323.085 (2.500) 320.585
Budget Analysis
Energy Efficiency and Decarbonisation 323.085 (2.500) 320.585
Net Expenditure 323.085 (2.500) 320.585

Schedule 3.3 Cladding

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 52.166 0.000 52.166
Proposed changes 0.046 0.000 0.046
ABR Proposed Budget 52.212 0.000 52.212
Summary of proposed changes
Funding allocation of eNICs consequentials 0.046 0.000 0.046
0.046 0.000 0.046
Proposed Budget following Autumn Budget Revision
Gross Expenditure 52.212 0.000 52.212
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
52.212 0.000 52.212
Budget Analysis
Cladding 52.212 0.000 52.212
Net Expenditure 52.212 0.000 52.212

Contact

Email: Finance.Co-ordination@gov.scot

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