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.
Scottish Teachers' and NHS Pension Schemes
Schedule 2.1 Total Changes for the Autumn Budget Revision
| Operating £m | Capital £m | Total £m | |
|---|---|---|---|
| Total Budget in the Budget Act | 2,916.319 | 0.000 | 2,916.319 |
| Changes Proposed | |||
| Funding Changes | 0.000 | 0.000 | 0.000 |
| Technical Adjustments | 141.865 | 0.000 | 141.865 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | 0.000 | 0.000 | 0.000 |
| Total changes proposed | 141.865 | 0.000 | 141.865 |
| Proposed Budget following Autumn Budget Revision | 3,058.184 | 0.000 | 3,058.184 |
| Expenditure Limit: | 0.000 | 0.000 | 0.000 |
| Total Expenditure Limit | 0.000 | 0.000 | 0.000 |
| UK Funded AME: | |||
| NHS Pensions | 1,967.073 | 0.000 | 1,967.073 |
| Teachers' Pensions | 1,091.111 | 0.000 | 1,091.111 |
| Total UK Funded AME | 3,058.184 | 0.000 | 3,058.184 |
| Other Expenditure: | |||
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | 3,058.184 | 0.000 | 3,058.184 |
| Total Limit on Income (accruing resources) | 3,100.0 |
Schedule 3.1 NHS Pensions
| Proposed Changes | Operating £m | Capital £m | Total £m |
|---|---|---|---|
| Original Budget | 1,880.706 | 0.000 | 1,880.706 |
| Proposed changes | 86.368 | 0.000 | 0.000 |
| ABR Proposed Budget | 1,967.074 | 0.000 | 1,967.074 |
| Summary of proposed changes | |||
| Refinement of forecast based on scheme pension benefit payments and member employer and employee contributions. | 86.368 | 0.000 | 86.368 |
| 86.368 | 0.000 | 86.368 | |
| Proposed Budget following Autumn Budget Revision | |||
| Gross Expenditure | 4,933.239 | 0.000 | 4,933.239 |
| Less: Retained Income | (2,966.166) | 0.000 | (2,966.166) |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 1,967.073 | 0.000 | 1,967.073 | |
| Budget Analysis | |||
| NHS Pension Scheme Expenditure | 4,933.239 | 0.000 | 4,933.239 |
| Retained Income from employee and employer contributions and transfers received (NHS) | (2,966.166) | 0.000 | (2,966.166) |
| Net Expenditure | 1,967.073 | 0.000 | 1,967.073 |
Schedule 3.1 Teachers’ Pensions
| Proposed Changes | Operating £m | Capital £m | Total £m | |||
|---|---|---|---|---|---|---|
| Original Budget | 1,035.613 | 0.000 | 1,035.613 | |||
| Proposed changes | 55.499 | 0.000 | 55.499 | |||
| ABR Proposed Budget | 1,091.111 | 0.000 | 1,091.111 | |||
| Summary of proposed changes | ||||||
| Refinement of forecast based on scheme pension benefit payments and member employer and employee contributions. | 55.499 | 0.000 | 55.499 | |||
| 55.499 | 0.000 | 55.499 | ||||
| Proposed Budget following Autumn Budget Revision | ||||||
| Gross Expenditure | 2,435.846 | 0.000 | 2,435.846 | |||
| Less: Retained Income | (1,344.735) | 0.000 | (1,344.735) | |||
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 | |||
| 1,091.111 | 0.000 | 1,091.111 | ||||
| Budget Analysis | ||||||
| Teachers' Pension Scheme Expenditure | 2,435.846 | 0.000 | 2,435.846 | |||
| Teachers' Retained Income from employee and employer contributions and transfers received | (1,344.735) | 0.000 | (1,344.735) | |||
| Net Expenditure | 1,091.111 | 0.000 | 1,091.111 | |||