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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

Social Justice

Schedule 2.1 Total Changes for the Autumn Budget Revision

Details of Proposed Budget
Operating £m Capital £m Total £m
Total Budget in the Budget Act 7,561.580 46.500 7,608.080
Changes Proposed
Funding Changes 65.086 0.000 65.086
Technical Adjustment 0.000 0.000 0.000
Net Whitehall Transfers 4.640 0.000 4.639
Net Transfers within Scottish Block (136.320) 0.000 (136.320)
Total changes proposed (66.594) 0.000 (66.594)
Proposed Budget following Autumn Budget Revision 7,494.986 46.500 7,541.485
Expenditure Limit:
Third Sector 14.051 0.000 14.051
Tackling Child Poverty and Social Justice 57.297 2.500 59.797
Equalities, Inclusion and Human Rights 57.850 0.000 57.850
Social Security 453.019 44.000 497.019
Social Security Assistance 6,788.300 0.000 6,788.300
Ukrainian Resettlement 16.595 0.000 16.595
SJ Central Gov Grants to LA 92.245 0.000 92.245
Discretionary Housing Payments 15.630 0.000 15.630
Total Expenditure Limit 7,494.986 46.500 7,541.486
UK Funded AME:
Social Security (AME) 0.000 0.000 0.000
Total UK Funded AME 0.000 0.000 0.000
Other Expenditure:
Total Other Expenditure 0.000 0.000 0.000
Total Budget 7,494.986 46.500 7,541.486
Total Limit on Income (accruing resources) 90.000

Schedule 3.1 Third Sector Infrastructure and Development

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 14.132 0.000 14.132
Proposed changes (0.081) 0.000 (0.081)
ABR Proposed Budget 14.051 0.000 14.051
Summary of proposed changes
Miscellaneous Minor Transfers (0.081) 0.000 (0.081)
(0.081) 0.000 (0.081)
Proposed Budget following Autumn Budget Revision
Gross Expenditure 14.051 0.000 14.051
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
14.051 0.000 14.051
Budget Analysis
Third Sector 14.051 0.000 14.051
Net Expenditure 14.051 0.000 14.051

Schedule 3.2 Tackling Child Poverty and Social Justice.

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 56.489 2.500 58.989
Proposed changes 0.808 0.000 0.808
ABR Proposed Budget 57.297 2.500 59.797
Summary of proposed changes
This is the outstanding allocation of the 2025-26 debt advice levy from HM Treasury. 3.030 0.000 3.030
Transfer to Education and Skills towards a joint initiative with the SFA (Extra Time Programme) (1.500) 0.000 (1.500)
Transfer to Education and Skills towards the delivery of the Programme for Government announced holiday childcare provision for disabled children. (1.000) 0.000 (1.000)
Miscellaneous Minor Transfers 0.278 0.000 0.278
0.808 0.000 0.808
Proposed Budget following Autumn Budget Revision      
     
Gross Expenditure 57.297 2.500 59.797
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
57.297 2.500 59.797
Budget Analysis
Communities Analysis 6.567 2.500 9.067
Social Justice 50.730 0.000 50.730
Net Expenditure 57.297 2.500 59.797

Schedule 3.3 Equalities, Inclusion and Human Rights.

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 58.921 0.000 58.921
Proposed changes (1.071) 0.000 (1.071)
ABR Proposed Budget 57.850 0.000 57.850
Summary of proposed changes
Miscellaneous minor transfers (1.071) 0.000 (1.071)
(1.071) 0.000 (1.071)
Proposed Budget following Autumn Budget Revision      
     
Gross Expenditure 57.850 0.000 57.850
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
57.850 0.000 57.850
Budget Analysis
Equalities, Inclusion and Human Rights 57.850 0.000 57.850
Net Expenditure 57.850 0.000 57.850

Schedule 3.4 Social Security

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 460.288 44.000 504.288
Proposed changes (7.269) 0.000 (7.269)
ABR Proposed Budget 453.019 44.000 497.019
Summary of proposed changes
Funding for increase in Employer's National Insurance contributions 2.973 0.000 2.973
Transfer to Local Government Finance to supply support to local authorities to provide the Scottish Welfare Fund (5.374) 0.000 (5.374)
Transfer to Finance and Local Government for Scottish Disability Assistance (3.300) 0.000 (3.300)
Transfer to SCTS iro Scottish Social Security Tribunals Chamber (2.000) 0.000 (2.000)
Miscellaneous Minor Transfers 0.432 0.000 0.432
(7.269) 0.000 (7.269)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 453.019 44.000 497.019
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
453.019 44.000 497.019
Budget Analysis
Scottish Welfare Fund Administration 0.000 0.000 0.000
Social Security Advice Policy and Programme Costs 133.551 39.900 173.451
Social Security (AME) 0.000 0.000 0.000
Social Security Scotland 319.468 4.100 323.568
Net Expenditure 453.019 44.000 497.019

Schedule 3.5 Social Security Assistance

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 6,762.100 0.000 6,762.100
Proposed changes 26.200 0.000 26.200
ABR Proposed Budget 6,788.300 0.000 6,788.300
Summary of proposed changes
Funding for Pension Age Winter Heating Payment benefit expenditure 50.400 0.000 50.400
Funding for Two Child Limit Payment Mitigation 11.300 0.000 11.300
Transfer to Local Government Finance to supply support to local authorities to provide the Scottish Welfare Fund (35.500) 0.000 (35.500)
0.000 0.000 0.000
26.200 0.000 26.200
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 6,788.300 0.000 6,788.300
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
6,788.300 0.000 6,788.300
Budget Analysis
Scottish Welfare Fund 0.000 0.000 0.000
Carers Allowance Supplement 62.000 0.000 62.000
Adult Disability Payment 3,604.600 0.000 3,604.600
Child Disability Payment 617.700 0.000 617.700
Industrial Injuries Disablement Scheme 83.400 0.000 83.400
Severe Disablement Allowance 4.400 0.000 4.400
Best Start Grant 21.400 0.000 21.400
Best Start Foods 19.300 0.000 19.300
Funeral Support Payment 13.900 0.000 13.900
Job Start Payment 0.300 0.000 0.300
Young Carer Grant 1.600 0.000 1.600
Scottish Child Payment 471.000 0.000 471.000
Winter Heating Payment 28.300 0.000 28.300
Social Security Assistance Migration Balance 0.000 0.000 0.000
Social Security Assistance AME 0.000 0.000 0.000
Carer Support Payment 458.700 0.000 458.700
Pension Age Disability Payment 833.600 0.000 833.600
Scottish Adult Disability Living Allowance 393.900 0.000 393.900
Child Winter Heating Payment 11.900 0.000 11.900
Pension Age Winter Heating Payment 151.000 0.000 151.000
Two Child Limit Payment 11.300 0.000 11.300
Net Expenditure 6,788.300 0.000 6,788.300

Schedule 3.6 Ukrainian Resettlement

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 18.155 0.000 18.155
Proposed changes (1.560) 0.000 (1.560)
ABR Proposed Budget 16.595 0.000 16.595
Summary of proposed changes
Thank You Payment Income from UK Government at Main Estimates 1.410 0.000 1.410
Transfer to Local Government to fund LA Resettlement teams (3.400) 0.000 (3.400)
Miscellaneous Minor Transfers 0.430 0.000 0.430
(1.560) 0.000 (1.560)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 16.594 0.000 16.594
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
16.594 0.000 16.594
Budget Analysis
Ukrainian Resettlement 16.594 0.000 16.594
Net Expenditure 16.594 0.000 16.594

Schedule 3.7 SJ Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 92.245 0.000 92.245
Proposed changes 0.000 0.000 0.000
ABR Proposed Budget 92.245 0.000 92.245
Summary of proposed changes
0.000 0.000 0.000
0.000 0.000 0.000
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 92.245 0.000 92.245
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
92.245 0.000 92.245
Budget Analysis
Transfer of the Management of Development Funding 92.245 0.000 92.245
Net Expenditure 92.245 0.000 92.245

Schedule 3.8 Discretionary Housing Payments

Details of Proposed Budget
Proposed Changes Operating £m Capital £m Total £m
Original Budget 99.250 0.000 99.250
Proposed changes (83.620) 0.000 (83.620)
ABR Proposed Budget 15.630 0.000 15.630
Summary of proposed changes
Funding to Local Government for Discretionary Housing Payments (79.220) 0.000 (79.220)
Administrative funding to help local authorities deliver Discretionary Housing Payments (2.200) 0.000 (2.200)
Transfer from Discretionary Housing Payments to support the Scottish Empty Homes Partnership (2.000) 0.000 (2.000)
Miscellaneous Minor Transfers (0.200) 0.000 (0.200)
(83.620) 0.000 (83.620)
Proposed Budget following Autumn Budget Revision      
Gross Expenditure 15.630 0.000 15.630
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
15.630 0.000 15.630
Budget Analysis
Discretionary Housing Payments 15.630 0.000 15.630
Net Expenditure 15.630 0.000 15.630

Contact

Email: Finance.Co-ordination@gov.scot

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