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Publication - Corporate report

Autumn Budget Revision 2025-2026: supporting document

Published
25 September 2025
From
Chief Financial Officer, +1 more … Minister for Public Finance
Directorate
Financial Management Directorate
Topic
Scottish Budget
ISBN
9781806431762

Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Summary Tables

Table 1.1 Changes sought in Autumn Budget Revision (TME)
Scottish Government Portfolios Resources other than Accruing Resources as shown in the Budget Act £m Change Proposed £m Revised Budget £m
Health and Social Care 21.729.5 29.3 21,758.8
Finance and Local Government 13,576.6 1,498.7 15,075.3
Social Justice 7,608.1 (66.6) 7,541.5
Education and Skills 4,311.9 (345.5) 3,966.4
Justice and Home Affairs 3,954.5 96.6 4,051.0
Transport 3,881.4 48.9 3,930.3
Rural Affairs, Land Reform and Islands 1,143.3 (11.3) 1,132.0
Climate Action and Energy 607.9 (39.0) 568.9
Deputy First Minister, Economy and Gaelic 1,318.3 68.9 1,387.2
Constitution, External Affairs & Culture 324.0 (0.2) 323.9
Housing 1,068.1 (60.5) 1,007.6
Crown Office and Procurator Fiscal Service 249.1 1.7 250.8
Total Scottish Government (Consolidated) 59,772.7 1,221.0 60,993.7
Scottish Housing Regulator 5.8 (0.2) 5.6
National Records of Scotland 34.4 4.1 38.5
Office of the Scottish Charity Regulator 3.8 0.0 3.8
Scottish Courts and Tribunals Service 177.0 30.7 207.7
Scottish Fiscal Commission 2.8 0.0 2.8
Revenue Scotland 12.0 0.0 12.0
Registers of Scotland 5.0 0.6 5.6
Environmental Standards Scotland 3.8 (0.6) 3.2
Food Standards Scotland 23.1 0.3 23.3
Consumer Scotland 4.1 0.3 4.4
Scottish Teachers’ and NHS Pension Schemes 2,916.3 141.9 3,058.2
Total Scottish Administration 62,960.6 1,398.1 64,358.7
Direct Funded Bodies
Scottish Parliament Corporate Body 153.1 0.0 153.1
Audit Scotland 15.0 0.0 15.0
Total Scottish Budget 63,128.7 1,398.1 64,526.8
Table 1.2 – Summary of Changes by Type Scottish Government Portfolios
Resources other than Accruing Resources as shown in Budget Act £m Funding Changes £m Technical Changes £m Net Whitehall transfers £m Net Transfers within Scottish Block £m Revised Budget £m
Health and Social Care 21,729.5 697.1 0.0 0.0 (667.8) 21,758.8
Finance and Local Government 13,576.6 204.3 0.1 0.0 1,294.3 15,075.3
Social Justice 7,608.1 65.1 0.0 4.6 (136.3) 7,541.5
Education and Skills 4,311.9 48.5 26.9 0.2 (421.1) 3,966.4
Justice and Home Affairs 3,954.5 122.5 0.0 0.0 (26.0) 4,051.0
Transport 3,881.4 (21.7) 78.7 3.5 (11.6) 3,930.3
Rural Affairs, Land Reform and Islands 1,143.3 (3.1) (0.1) 0.0 (8.1) 1,132.0
Climate Action and Energy 607.9 (4.3) 0.0 0.0 (34.7) 568.9
Deputy First Minister, Economy and Gaelic 1,318.3 38.0 0.0 6.0 24.8 1,387.2
Constitution, External Affairs & Culture 324.0 0.3 0.0 0.0 (0.4) 323.9
Housing 1,068.1 (17.5) 0.0 0.0 (43.0) 1,007.6
Crown Office and Procurator Fiscal Service 249.1 1.7 0.0 0.0 0.0 250.8
Scottish Government 59,772.7 1,130.8 105.7 14.4 (29.9) 60,993.7
Scottish Housing Regulator 5.8 0.0 (0.2) 0.0 0.0 5.6
National Records of Scotland 34.4 3.6 0.0 0.0 0.5 38.5
Office of the Scottish Charity Regulator 3.8 0.0 0.0 0.0 0.0 3.8
Scottish Courts and Tribunals Service 177.0 2.5 0.0 0.0 28.2 207.7
Scottish Fiscal Commission 2.8 0.0 0.0 0.0 0.0 2.8
Revenue Scotland 12.0 0.0 0.0 0.0 0.0 12.0
Registers of Scotland 5.0 0.6 0.0 0.0 0.0 5.6
Environmental Standards Scotland 3.8 0.0 (0.6) 0.0 0.0 3.2
Food Standards Scotland 23.1 0.0 0.0 0.0 0.3 23.3
Consumer Scotland 4.1 (0.6) 0.0 0.0 0.9 4.4
Scottish Teachers’ and NHS Pension Schemes 2,916.3 0.0 141.9 0.0 0.0 3,058.2
Scottish Administration 62,960.6 1,137.0 246.8 14.4 0.0 64,358.7
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 153.1 0.0 0.0 0.0 0.0 153.1
Audit Scotland 15.0 0.0 0.0 0.0 0.0 15.0
Total Scottish Budget 63,128.7 1,137.0 246.8 14.4 0.0 64,526.8

The Consolidated Accounts of the Scottish Government for 2024-25 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts
Scottish Government – Portfolios Within Within Other Total
Expenditure Limit UK Funded AME Expenditure Budget
£m £m £m £m
Health and Social Care 21,630.1 107.7 21.0 21,758.8
Finance and Local Government 11,960.7 3,114.6 0.0 15,075.3
Social Justice 7,541.5 0.0 0.0 7,541.5
Education and Skills 3,068.2 898.2 0.0 3,966.4
Justice and Home Affairs 3,961.0 0.0 90.0 4,051.0
Transport 3,850.5 0.0 79.8 3,930.3
Rural Affairs, Land Reform and Islands 1,132.0 0.0 0.0 1,132.0
Climate Action and Energy 58.9 0.0 0.0 568.9
Deputy First Minister, Economy and Gaelic 1,387.2 0.0 0.0 1,387.2
Constitution, External Affairs & Culture 323.9 0.0 0.0 323.9
Housing 1,007.6 0.0 0.0 1,007.6
Crown Office and Procurator Fiscal Service 249.5 1.4 0.0 250.8
Consolidated Accounts 56,681.0 4,121.8 190.8 60,993.7

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets – Other Bodies Not Included in the Consolidated Accounts
Other Bodies Within Within Other Total
Expenditure Limit UK Funded AME Expenditure Budget
£m £m £m £m
Scottish Housing Regulator 5.6 0.0 0.0 5.6
National Records of Scotland 38.5 0.0 0.0 38.5
Office of the Scottish Charity Regulator 3.8 0.0 0.0 3.8
Scottish Courts and Tribunals Service 207.7 0.0 0.0 207.7
Scottish Fiscal Commission 2.8 0.0 0.0 2.8
Revenue Scotland 12.0 0.0 0.0 12.0
Registers of Scotland 5.6 0.0 0.0 5.6
Environmental Standards Scotland 3.2 0.0 0.0 3.2
Food Standards Scotland 23.0 0.4 0.0 23.3
Consumer Scotland 4.4 0.0 0.0 4.4
Scottish Teachers’ and NHS Pension Schemes 0.0 3,058.2 0.0 3,058.2
Scottish Parliamentary Corporate Body 151.1 2.0 0.0 153.1
Audit Scotland 15.0 0.0 0.0 15.0
Total Other bodies 472.5 3,060.5 0.0 3,533.1
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
AREA Budget Cash Authorisation £m Change Proposed £m Revised Cash authorisation following Autumn Budget Revision £m
Scottish Administration 58,003.5 2,478.8 60,482.3
Scottish Parliamentary Corporate Body 136.5 (0.3) 136.2
Audit Scotland 13.8 0.3 14.1
Total Cash Authorisation 58,153.8 2,478.8 60,632.6
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised Budget £m Adjustments for Non-Cash Items -Depreciation £m Adjustments for Non-Cash Items-Other £m Cash Authorisation £m
Scottish Government – Core 60,742.9 (799.8) 385.3 60,328.4
Crown Office and Procurator Fiscal Service 250.8 (10.2) (0.5) 240.2
Scottish Housing Regulator 5.6 (0.1) 0.0 5.5
National Records of Scotland 38.5 (2.2) (0.1) 36.2
Office of the Scottish Charity Regulator 3.8 (0.1) 0.0 3.7
Scottish Courts & Tribunals Service 207.7 (34.1) 0.0 173.6
Scottish Fiscal Commission 2.8 0.0 0.0 2.8
Revenue Scotland 12.0 (0.8) 0.0 11.2
Registers of Scotland 5.6 (4.3) 0.0 1.3
Environmental Standards Scotland 3.1 0.0 0.0 3.1
Food Standards Scotland 23.3 (0.7) (0.4) 22.2
Consumer Scotland 4.4 0.0 0.0 4.4
Scottish Teachers’ and NHS Pensions 3,058.2 0.0 (3,408.39) (350.2)
Scottish Administration 64,358.7 (852.4) (3,024.0) 60,482.3
Scottish Parliamentary Corporate Body 153.1 (14.8) (2.1) 136.2
Audit Scotland 15.0 (0.9) 0.0 14.1
Total Cash Authorisation 64,526.8 (868.1) (3,026.1) 60,632.6
Table 1.7 a: Funding Reconciliation –Discretionary Funding
Scottish Government Discretionary Funding 2025-26 Scottish Budget position Confirmed changes Position following ABR
Fiscal Resource 48,341.7 1,090.2 49,431.9
Non-Domestic Rates 3,114.0 0.0 3,114.0
Capital 7,191.1 38.8 7,229.9
Financial Transactions 167.4 24.6 192.0
Total Discretionary Fiscal Budget 58,814.2 1,153.6 59,967.8
Table 1.7 b: Funding Reconciliation – Non-Discretionary Funding
Scottish Government Non-Discretionary Funding 2025-26 Budget position Confirmed changes Position following ABR
Non-Cash Resource Budget 807.0 0.0 807.0
UK Fund Annually Management Expenditure and Other Technical Changes 3,904.0 164.3 4,068.3
Total Non-Discretionary Budget 4,711.0 164.3 4,875.3
Table 1.7 c: Funding movements - Resource
Fiscal Resource (£m) Budget funding position Confirmed changes (ABR) Funding position at ABR
Barnett 41,132.7 488.8 41,621.5
Ringfenced Funding (HMT) 0.0 0.0 0.0
Total UK Settlement (A) 41,132.7 488.8 41,621.5
Social Security Block Grant Adjustment (B) 5,596.0 120.0 5,716.0
Block Grant Adjustment for Taxes and Non-Tax Income (20,385.7) 0.0 (23,385.7)
Scottish Income Tax 20,477.0 0.0 20,477.0
Land and Buildings Transaction Tax 1,018.5 (39.9) 978.6
Scottish Landfill Tax 40.4 0.0 40.4
Non-Tax Income 25.0 0.0 25.0
Net Budget Adjustment for Taxes and Non-Tax Income (C) 1,175.2 0.0 1,135.3
Reconciliations 499.9 0.0 499.9
Resource Borrowing 0.0 0.0 0.0
Resource Borrowing Costs (141.8) 0.0 (141.8)
Capital Borrowing Costs (170.6) 11.0 (159.6)
Scotwind 23.0 0.0 23.0
Scotland Reserve 0.0 500.7 500.7
Migrant Surcharge 210.0 0.0 210.0
KLTR 5.0 0.0 5.0
Other 4.0 0.0 4.0
Budget Cover Transfers 8.3 9.5 17.8
Other Income and Funding Adjustments (D) 437.8 521.2 959.0
Total Fiscal Resource Funding (A+B+C+D) 48,341.7 1,090.2 49,431.9
Total Fiscal Resource Budget allocated 48,336.0 1,095.9 49,431.9
Unallocated Funding 5.8 (5.8) 0.0

a) Only confirmed changes have been included at this stage. In some areas, such as forecast for devolved tax receipts final figures will not be known until after the end of the financial year. Final receipts will be reflected in the Provisional Outturn

Table 1.7 d: Funding movements - Capital
Capital (£m) Budget funding position Confirmed changes (ABR) Funding position at ABR
Barnett Funding 6,256.4 (1.1) 6,255.3
Capital Borrowing 471.7 0.0 471.7
Scotland Reserve 0.0 30.9 30.9
ScotWind 341.0 0.0 341.0
City Deals 122.0 0.0 122.0
Other 0.0 9.0 9.0
Total Capital Funding 7,191.1 38.8 7,229.9
Total Capital Budget allocated 7,199.1 30.5 7,229.6
Unallocated Funding (8.0) 8.3 0.3
Table 1.7 e: Funding movements - FTs
FT (£m) Scottish Budget Bill Changes at ABR Funding position at ABR
Barnett Funding 167.4 0.0 167.4
Scotland Reserve 0.0 25.0 25.0
Other 0.0 (0.4) (0.4)
Total FT Funding 167.4 24.6 192.0
Total FT Budget allocated 167.4 25.0 192.4
Unallocated/(overallocated) Funding 0.0 (0.4) (0.4)
Table 1.8 Capital Spending and Net Investment
Direct Capital Financial transactions NDPB Capital Capital Grants to Local Authorities Capital Grants to Private Sector
Accounts Definition £m £m £m £m £m
Health and Social Care 1,091.1 0.0 0.0 0.0 0.0
Finance and Local Government 16.0 25.0 0.0 666.7 0.0
Social Justice 46.5 0.0 0.0 96.8 0.0
Education and Skills 631.3 0.0 431.3 18.2 3.3
Justice and Home Affairs 355.2 0.0 117.2 0.0 0.0
Transport 531.9 (10.0) 465.5 79.1 288.1
Rural Affairs, Land Reform and Islands 26.2 (0.3) 22.8 36.3 70.0
Climate Action and Energy 170.0 0.0 34.1 21.9 205.2
Deputy First Minister, Economy and Gaelic 60.8 (8.1) 390.6 235.0 188.6
Constitution, External Affairs & Culture 0.0 0.0 20.7 0.0 9.8
Housing (12.3) (2.5) 0.0 287.7 647.4
Crown Office and Procurator Fiscal Service 12.4 0.0 0.0 0.0 0.0
Total Scottish Government (Consolidated) 2,916.7 4.1 1,482.1 1,441.6 1,412.3
Scottish Housing Regulator 0.1 0.0 0.0 0.0 0.0
National Records of Scotland 4.0 0.0 0.0 0.0 0.0
Office of the Scottish Charity Regulator 0.0 0.0 0.0 0.0 0.0
Scottish Courts and Tribunals Service 19.6 0.0 0.0 0.0 0.0
Scottish Fiscal Commission 0.0 0.0 0.0 0.0 0.0
Revenue Scotland 1.8 0.0 0.0 0.0 0.0
Registers of Scotland 0.7 0.0 0.0 0.0 0.0
Environmental Standards Scotland 0.0 0.0 0.0 0.0 0.0
Food Standards Scotland 0.0 0.0 0.0 0.0 0.0
Consumer Scotland 0.0 0.0 0.0 0.0 0.0
Total Scottish Administration 2,955.2 4.1 1,482.1 1,441.6 1,412.3

Contact

Email: Finance.Co-ordination@gov.scot

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