Autumn Budget Revision 2026-2027: supporting document
Supporting document to the Budget (Scotland) Act 2026 Amendment Regulations 2026. Provides details of Level 2 and 3 budgets.
Public Service Reform
Schedule 2.1 Total Changes for the Autumn Budget Revision
|
Total Changes for the Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Total Budget following the Budget Act |
76.580 |
22.673 |
99.253 |
|
Funding Changes |
0.000 |
0.000 |
0.000 |
|
Technical Adjustments |
0.000 |
0.000 |
0.000 |
|
Net Whitehall Transfers |
0.000 |
0.000 |
0.000 |
|
Net Transfers within Scottish Block |
(1.343) |
2.500 |
1.157 |
|
Total changes proposed |
(1.343) |
2.500 |
1.157 |
|
Proposed Budget following Autumn Budget Revision |
75.237 |
25.173 |
100.410 |
|
Expenditure Limit |
Operating £m |
Capital £m |
Total £m |
|
Governance and Reform |
61.511 |
24.063 |
85.574 |
|
Accountant in Bankruptcy |
1.000 |
1.110 |
2.110 |
|
Consumer Policy and Advice |
0.525 |
0.000 |
0.525 |
|
Total Expenditure Limit |
63.036 |
25.173 |
88.209 |
|
UK Funded AME |
Operating £m |
Capital £m |
Total £m |
|
Governance and Reform |
10.801 |
0.000 |
10.801 |
|
Accountant in Bankruptcy |
1.400 |
0.000 |
1.400 |
|
Total UK Funded AME |
12.201 |
0.000 |
12.201 |
|
Other Expenditure |
Operating £m |
Capital £m |
Total £m |
|
- |
0.000 |
0.000 |
0.000 |
|
Total Other Expenditure |
0.000 |
0.000 |
0.000 |
|
Total Budget |
Operating £m |
Capital £m |
Total £m |
|
Total Budget |
75.237 |
25.173 |
100.410 |
|
Total Limit on Income (accruing resources) |
30.000 |
||
Public Service Reform
Schedule 3.1 Governance and Reform
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
73.655 |
21.563 |
95.218 |
|
Proposed Changes |
(1.343) |
2.500 |
1.157 |
|
ABR Proposed Budget |
72.312 |
24.063 |
96.375 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer from Digital in order to provide capital budget for ITECS. |
0.000 |
2.500 |
2.500 |
|
Realigning DG Corporate budgets |
(1.300) |
0.000 |
(1.300) |
|
Miscellaneous minor transfers |
(0.043) |
0.000 |
(0.043) |
|
Proposed Changes |
(1.343) |
2.500 |
1.157 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
72.312 |
24.063 |
96.375 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
72.312 |
24.063 |
96.375 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Procurement Shared Services |
17.664 |
0.000 |
17.664 |
|
Public Service Reform and Community Empowerment |
34.858 |
0.000 |
34.858 |
|
Scottish Futures Trust |
8.989 |
0.000 |
8.989 |
|
Scottish Government Capital Projects |
10.801 |
24.063 |
34.864 |
|
Net Expenditure |
72.312 |
24.063 |
96.375 |
Public Service Reform
Schedule 3.2 Accountant in Bankruptcy
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
2.400 |
1.110 |
3.510 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
ABR Proposed Budget |
2.400 |
1.110 |
3.510 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
- |
0.000 |
0.000 |
0.000 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
7.852 |
1.110 |
8.962 |
|
Less: Retained Income |
(5.452) |
0.000 |
(5.452) |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
2.400 |
1.110 |
3.510 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Accountant in Bankruptcy |
2.400 |
1.110 |
3.510 |
|
Net Expenditure |
2.400 |
1.110 |
3.510 |
Public Service Reform
Schedule 3.3 Consumer Policy and Advice
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
0.525 |
0.000 |
0.525 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
ABR Proposed Budget |
0.525 |
0.000 |
0.525 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
- |
0.000 |
0.000 |
0.000 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
0.525 |
0.000 |
0.525 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
0.525 |
0.000 |
0.525 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Consumer Policy and Advice |
0.525 |
0.000 |
0.525 |
|
Net Expenditure |
0.525 |
0.000 |
0.525 |