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.
Technical Adjustments
20. The Autumn Budget Revision records net positive technical changes of £246.8 million.
21. There is an increase to the AME provision for future NHS and Teachers pension costs of £141.9 million. This arises from the refinements of forecast based on scheme pension benefit payments and member employer and employee contributions. There is no impact on the Scottish Government’s discretionary spend as a consequence of this revised forecast.
22. Transport Scotland have requested an additional £78.7 million of cash cover for the Scottish Rail Holdings NDPB. This relates to differences between the budgetary and cash requirements of the NDPB which are driven by the IFRS16 rules. This has no impact on the Scottish Governments discretionary spending powers.
23. A similar adjustment has been included within the Education and Skills portfolio for £2.8 million of cash cover required by the Scottish Qualifications Authority. The Education and Skills portfolio also receives a £24.1 million increase within the student loans budget lines. This movement is driven by revised estimates of student loans capital and capitalised interest requirements.
24. The remaining technical changes relate to small adjustments to existing IFRS16 budgets.