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Scottish Parliament election: 7 May. This site won't be routinely updated during the pre-election period.

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.


Whitehall transfers

25. There are a number of specific Whitehall transfers and allocations from HM Treasury recognised at the Autumn Budget Revision. The net positive impact on the Scottish Budget overall is £14.4 million.

26. Funding of £6 million is being provided to the Deputy First Minister, Economy and Gaelic portfolio, of which£5.2 million relates to capital funding provided to Green Freeports with £0.8 million provided to Digital for the Digital Innovations Fund .

27. Funding of £4.6 million is being provided to the Social Justice Portfolio. This includes £3.2 million for the Debt Advice Levy. This will be used to fund essential debt advice services provided by a range of organisations across Scotland. £1.4 million is also provided in relation to Ukrainian Thank you payments.

28. Transport has received a transfer of £3.5 million to support A75 design development and assessment work. Education and Skills have received £0.2 million for the Cyber First Programme.

Table B – Whitehall and Technical transfers by Portfolio, 2025-26
Scottish Government Portfolios Whitehall Other Technical Net Funding Changes
Health and Social Care 0.0 0.0 0.0
Finance and Local Government 0.0 0.1 0.1
Social Justice 4.6 0.0 4.6
Education and Skills 0.2 26.9 27.1
Justice and Home Affairs 0.0 0.0 0.0
Transport 3.5 78.7 82.2
Rural Affairs, Land Reform and Islands 0.0 (0.1) (0.1)
Climate Action and Energy 0.0 0.0 0.0
Deputy First Minister, Economy and Gaelic 6.0 0.0 6.0
Constitution, External Affairs & Culture 0.0 0.0 0.0
Housing 0.0 0.0 0.0
Crown Office and Procurator Fiscal 0.0 0.0 0.0
Scottish Government 14.4 105.7 120.1
Scottish Housing Regulator 0.0 (0.2) (0.2)
National Records of Scotland 0.0 0.0 0.0
Office of the Scottish Charity Regulator 0.0 0.0 0.0
Scottish Courts and Tribunals Service 0.0 0.0 0.0
Scottish Fiscal Commission 0.0 0.0 0.0
Revenue Scotland 0.0 0.0 0.0
Registers of Scotland 0.0 0.0 0.0
Environmental Standards Scotland 0.0 (0.6) (0.6)
Food Standards Scotland 0.0 0.0 0.0
Consumer Scotland 0.0 0.0 0.0
Scottish Teachers’ and NHS Pension Schemes 0.0 141.9 141.9
Total Scottish Administration 14.4 246.8 261.1
Direct Funded Bodies
Scottish Parliament Corporate Body 0.0 0.0 0.0
Audit Scotland 0.0 0.0 0.0
Total Scottish Budget 14.4 246.8 261.1

Contact

Email: Finance.Co-ordination@gov.scot

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