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.
First Minister
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 |
516.227 |
3.519 |
519.746 |
|
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 |
(24.931) |
0.000 |
(24.931) |
|
Total changes proposed |
(24.931) |
0.000 |
(24.931) |
|
Proposed Budget following Autumn Budget Revision |
491.296 |
3.519 |
494.815 |
|
Expenditure Limit |
Operating £m |
Capital £m |
Total £m |
|
External Affairs |
31.928 |
2.019 |
33.947 |
|
Veterans |
1.212 |
0.000 |
1.212 |
|
Energy Transitions |
53.520 |
0.000 |
53.520 |
|
Offshore Wind |
68.949 |
18.000 |
86.949 |
|
Energy Efficiency and Decarbonisation |
335.255 |
(16.500) |
318.755 |
|
Total Expenditure Limit |
490.864 |
3.519 |
494.383 |
|
UK Funded AME |
Operating £m |
Capital £m |
Total £m |
|
External Affairs |
0.432 |
0.000 |
0.432 |
|
Total UK Funded AME |
0.432 |
0.000 |
0.432 |
|
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 |
491.296 |
3.519 |
494.815 |
First Minister
Schedule 3.1 External Affairs
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
32.485 |
2.019 |
34.504 |
|
Proposed Changes |
(0.125) |
0.000 |
(0.125) |
|
ABR Proposed Budget |
32.360 |
2.019 |
34.379 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous minor transfers |
(0.125) |
0.000 |
(0.125) |
|
Proposed Changes |
(0.125) |
0.000 |
(0.125) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
32.360 |
2.019 |
34.379 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
32.360 |
2.019 |
34.379 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
International and European Relations |
32.245 |
2.019 |
34.264 |
|
British Irish Council |
0.115 |
0.000 |
0.115 |
|
Net Expenditure |
32.360 |
2.019 |
34.379 |
First Minister
Schedule 3.2 Veterans
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
1.212 |
0.000 |
1.212 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
ABR Proposed Budget |
1.212 |
0.000 |
1.212 |
|
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 |
1.212 |
0.000 |
1.212 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
1.212 |
0.000 |
1.212 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Veterans |
1.212 |
0.000 |
1.212 |
|
Net Expenditure |
1.212 |
0.000 |
1.212 |
First Minister
Schedule 3.3 Energy Transitions
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
48.205 |
0.000 |
48.205 |
|
Proposed Changes |
5.315 |
0.000 |
5.315 |
|
ABR Proposed Budget |
53.520 |
0.000 |
53.520 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer from EE&D to ET iro Community Energy Funds (CARES) |
5.500 |
0.000 |
5.500 |
|
Miscellaneous Minor Changes |
(0.185) |
0.000 |
(0.185) |
|
Proposed Changes |
5.315 |
0.000 |
5.315 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
53.520 |
0.000 |
53.520 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
53.520 |
0.000 |
53.520 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Energy Transitions |
39.520 |
0.000 |
39.520 |
|
CARES Recovery |
14.000 |
0.000 |
14.000 |
|
Net Expenditure |
53.520 |
0.000 |
53.520 |
First Minister
Schedule 3.4 Offshore Wind
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
92.215 |
18.000 |
110.215 |
|
Proposed Changes |
(23.266) |
0.000 |
(23.266) |
|
ABR Proposed Budget |
68.949 |
18.000 |
86.949 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to DFME&G iro Offshore Wind Investment Programme Funding |
(21.825) |
0.000 |
(21.825) |
|
Transfer to DFME&G iro Wave Energy Scotland (WES) |
(1.120) |
0.000 |
(1.120) |
|
Miscellaneous Minor Changes |
(0.321) |
0.000 |
(0.321) |
|
Proposed Changes |
(23.266) |
0.000 |
(23.266) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
68.949 |
18.000 |
86.949 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
68.949 |
18.000 |
86.949 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Offshore Wind |
68.949 |
18.000 |
86.949 |
|
Net Expenditure |
68.949 |
18.000 |
86.949 |
First Minister
Schedule 3.5 Energy Efficiency and Decarbonisation
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
342.110 |
(16.500) |
325.610 |
|
Proposed Changes |
(6.855) |
0.000 |
(6.855) |
|
ABR Proposed Budget |
335.255 |
(16.500) |
318.755 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer from EE&D to ET iro Community Energy Funds (CARES) |
(5.500) |
0.000 |
(5.500) |
|
Transfer to CA&RA iro Clean Heat Strategic Workforce Development Fund |
(1.155) |
0.000 |
(1.155) |
|
Miscellaneous Minor Changes |
(0.200) |
0.000 |
(0.200) |
|
Proposed Changes |
(6.855) |
0.000 |
(6.855) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
335.255 |
(16.500) |
318.755 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
335.255 |
(16.500) |
318.755 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Energy Efficiency and Decarbonisation |
335.255 |
(16.500) |
318.755 |
|
Net Expenditure |
335.255 |
(16.500) |
318.755 |