Autumn Budget Revision 2025-2026: supporting document

Internal Transfers

29. Internal transfers do not affect the Scottish Government’s budget as a whole and net to zero. Internal transfers move budget provision within or between portfolios, often to reflect changes in responsibility between portfolios, changes in payment mechanisms and virement intended to maximise the use of available resources. The significant portfolio transfers are as follows:

• transfer from Health and Social Care to Local Government within the Finance & Local Government portfolio to support the investment in integration of Health & Social Care (£257.2 million);
• transfer from Learning in Education and Skills to Local Government within the Finance & Local Government portfolio to support Teachers’ Pay Deal (£243.8 million);
• transfer from Health & Social Care to Local Government within the Finance & Local Government portfolio for Care at Home (£124 million);
• transfer from Health & Social Care to Local Government within the Finance & Local Government portfolio for the Mental Health Transition and Recovery Plan (£120 million);
• transfer from Housing to Local Government within the Finance & Local Government portfolio for Discretionary Housing Payments (£79.2 million)
• transfer from Health & Social Care to Local Government within the Finance & Local Government portfolio for the Carers Act (£60.5 million);
• transfer from Health & Social Care to Education and Skills portfolio to pay teaching grant for Nursery and Midwifery students (£49.3 million);
• transfer from Education & Skills to Local Government within the Finance & Local Government portfolio to provide funding for the delivery of the Whole Family Wellbeing Fund (£38.1 million);
• transfer from Education & Skills to Local Government within the Finance & Local Government portfolio to support Free School Meals programme (£37 million); and
• transfer from Social Justice to Local Government to provide the Scottish Welfare Fund (£35.5 million).