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.
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 Care |
22,470.5 |
285.4 |
22,755.9 |
|
Deputy First Minister, Finance and Local Government |
14,963.1 |
691.8 |
15,654.9 |
|
Social Justice and Housing |
9,065.6 |
(197.4) |
8,868.1 |
|
Education, Culture and Gaelic |
5,316.2 |
20.1 |
5,336.3 |
|
Justice |
4,328.6 |
29.7 |
4,358.2 |
|
Economy, Tourism and Transport |
5,349.4 |
(3.1) |
5,347.4 |
|
Climate Action and Rural Affairs |
1,412.1 |
(11.0) |
1,401.2 |
|
Public Service Reform |
99.3 |
1.2 |
100.4 |
|
First Minister |
519.7 |
(24.9) |
494.8 |
|
Crown Office and Procurator Fiscal Service |
259.9 |
0.0 |
259.9 |
|
Total Scottish Government (Consolidated) |
63,784.3 |
791.7 |
64,576.0 |
|
Scottish Housing Regulator |
5.5 |
0.0 |
5.5 |
|
National Records of Scotland |
42.7 |
0.8 |
43.5 |
|
Office of the Scottish Charity Regulator |
3.8 |
0.0 |
3.8 |
|
Scottish Courts and Tribunals Service |
211.9 |
8.0 |
219.9 |
|
Scottish Fiscal Commission |
3.1 |
0.0 |
3.1 |
|
Revenue Scotland |
14.3 |
0.0 |
14.3 |
|
Registers of Scotland |
7.2 |
0.0 |
7.2 |
|
Environmental Standards Scotland |
3.8 |
0.0 |
3.8 |
|
Food Standards Scotland |
24.8 |
1.5 |
26.3 |
|
Consumer Scotland |
4.6 |
0.1 |
4.7 |
|
Scottish Teachers’ and NHS Pension Schemes |
3,366.2 |
0.0 |
3,366.2 |
|
Total Scottish Administration |
67,472.1 |
802.2 |
68,274.2 |
|
Scottish Parliament Corporate Body |
167.0 |
0.2 |
167.1 |
|
Audit Scotland |
16.2 |
0.0 |
16.2 |
|
Total Scottish Budget |
67,655.2 |
802.4 |
68,457.6 |
|
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 Care |
22,470.5 |
566.9 |
0.0 |
36.7 |
(318.2) |
22,755.9 |
|
Deputy First Minister, Finance and Local Government |
14,963.1 |
26.0 |
0.0 |
(0.0) |
665.8 |
15,654.9 |
|
Social Justice and Housing |
9,065.6 |
0.0 |
0.0 |
0.0 |
(197.4) |
8,868.1 |
|
Education, Culture and Gaelic |
5,316.2 |
84.6 |
(11.9) |
0.0 |
(52.5) |
5,336.3 |
|
Justice |
4,328.6 |
35.0 |
(0.9) |
0.0 |
(4.5) |
4,358.2 |
|
Economy, Tourism and Transport |
5,349.4 |
(1.0) |
0.4 |
68.6 |
(71.0) |
5,346.3 |
|
Climate Action and Rural Affairs |
1,412.1 |
(2.7) |
0.5 |
(0.0) |
(8.7) |
1,401.2 |
|
Public Service Reform |
99.3 |
0.0 |
0.0 |
0.0 |
1.2 |
100.4 |
|
First Minister |
519.7 |
0.0 |
0.0 |
0.0 |
(24.9) |
494.8 |
|
Crown Office and Procurator Fiscal Service |
259.9 |
0.0 |
0.0 |
0.0 |
0.0 |
259.9 |
|
Scottish Government |
63,784.3 |
708.8 |
(11.9) |
105.2 |
(10.4) |
64,576.0 |
|
Scottish Housing Regulator |
5.5 |
0.0 |
0.0 |
0.0 |
0.0 |
5.5 |
|
National Records of Scotland |
42.7 |
0.1 |
0.0 |
0.0 |
0.7 |
43.5 |
|
Office of the Scottish Charity Regulator |
3.8 |
0.0 |
0.0 |
0.0 |
0.0 |
3.8 |
|
Scottish Courts and Tribunals Service |
211.9 |
0.0 |
0.0 |
0.0 |
8.0 |
219.9 |
|
Scottish Fiscal Commission |
3.1 |
0.0 |
0.0 |
0.0 |
0.0 |
3.1 |
|
Revenue Scotland |
14.3 |
0.0 |
0.0 |
0.0 |
0.0 |
14.3 |
|
Registers of Scotland |
7.2 |
0.0 |
0.0 |
0.0 |
0.0 |
7.2 |
|
Environmental Standards Scotland |
3.8 |
0.0 |
0.0 |
0.0 |
0.0 |
3.8 |
|
Food Standards Scotland |
24.8 |
0.0 |
0.0 |
0.0 |
1.5 |
26.3 |
|
Consumer Scotland |
4.6 |
0.0 |
0.1 |
0.0 |
0.0 |
4.7 |
|
Scottish Teachers’ and NHS Pension Schemes |
3,366.2 |
0.0 |
0.0 |
0.0 |
0.0 |
3,366.2 |
|
Scottish Administration |
67,472.1 |
708.9 |
(11.8) |
105.2 |
(0.2) |
68,274.2 |
|
Scottish Parliamentary Corporate Body |
167.0 |
0.0 |
0.0 |
0.0 |
0.2 |
167.1 |
|
Audit Scotland |
16.2 |
0.0 |
0.0 |
0.0 |
0.0 |
16.2 |
|
Total Scottish Budget |
67,655.2 |
708.9 |
(11.8) |
105.2 |
0.0 |
68,457.6 |
The Consolidated Accounts of the Scottish Government for 2026-27 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 Expenditure Limit (£m) |
Within UK Funded AME (£m) |
Other Expenditure(£m) |
Total Budget (£m) |
|---|---|---|---|---|
|
Health and Care |
22,189.5 |
545.3 |
21.0 |
22,755.9 |
|
Deputy First Minister, Finance and Local Gov |
12,177.0 |
3,477.9 |
0.0 |
15,654.9 |
|
Social Justice and Housing |
8,786.9 |
81.3 |
0.0 |
8,868.1 |
|
Education, Culture and Gaelic |
4,068.3 |
1,268.1 |
0.0 |
5,336.3 |
|
Justice |
3,867.0 |
397.5 |
93.8 |
4,358.2 |
|
Economy, Tourism and Transport |
5,047.0 |
179.3 |
120.0 |
5,346.3 |
|
Climate Action and Rural Affairs |
1,395.2 |
5.9 |
0.0 |
1,401.2 |
|
Public Service Reform |
88.2 |
12.2 |
0.0 |
100.4 |
|
First Minister |
494.4 |
0.4 |
0.0 |
494.8 |
|
Crown Office and Procurator Fiscal Service |
248.6 |
11.3 |
0.0 |
259.9 |
|
Consolidated Accounts |
58,362.1 |
5,979.1 |
234.8 |
64,576.0 |
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 Expenditure Limit (£m) |
Within UK Funded AME (£m) |
Other Expenditure (£m) |
Total Budget (£m) |
|---|---|---|---|---|
|
Scottish Housing Regulator |
5.4 |
0.2 |
0.0 |
5.5 |
|
National Records of Scotland |
41.1 |
2.4 |
0.0 |
43.5 |
|
Office of the Scottish Charity Regulator |
3.8 |
0.0 |
0.0 |
3.8 |
|
Scottish Courts and Tribunals Service |
180.2 |
39.7 |
0.0 |
219.9 |
|
Scottish Fiscal Commission |
3.0 |
0.1 |
0.0 |
3.1 |
|
Revenue Scotland |
13.4 |
0.9 |
0.0 |
14.3 |
|
Registers of Scotland |
3.0 |
4.2 |
0.0 |
7.2 |
|
Environmental Standards Scotland |
3.7 |
0.1 |
0.0 |
3.8 |
|
Food Standards Scotland |
25.2 |
1.1 |
0.0 |
26.3 |
|
Consumer Scotland |
4.6 |
0.1 |
0.0 |
4.7 |
|
Scottish Teachers’ and NHS Pension Schemes |
0.0 |
3,366.2 |
0.0 |
3,366.2 |
|
Scottish Parliamentary Corporate Body |
150.4 |
16.8 |
0.0 |
167.1 |
|
Audit Scotland |
15.4 |
0.8 |
0.0 |
16.2 |
|
Total Other bodies |
449.2 |
0.2 |
0.0 |
3,881.5 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
|
Entity |
Budget Cash Authorisation £m |
Change Proposed £m |
Revised Cash authorisation following Autumn Budget Revision £m |
|---|---|---|---|
|
Scottish Administration |
63,371.9 |
3.0 |
63,374.9 |
|
Scottish Parliamentary Corporate Body |
150.1 |
0.2 |
150.3 |
|
Audit Scotland |
16.0 |
0.0 |
16.0 |
|
Total Cash Authorisation |
63,538.0 |
3.2 |
63,541.2 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
Entity |
Revised Budget £m |
Adjustments for Non-Cash Items -Depreciation £m |
Adjustments for Non-Cash Items-Other £m |
Cash Authorisation £m |
|---|---|---|---|---|
|
Scottish Government – Core |
64,315.5 |
(776.6) |
(114.9) |
63,434.0 |
|
Crown Office and Procurator Fiscal Service |
259.9 |
(11.3) |
0.0 |
248.6 |
|
Scottish Housing Regulator |
5.5 |
(0.1) |
0.0 |
5.4 |
|
National Records of Scotland |
43.5 |
(2.4) |
0.0 |
41.1 |
|
Office of the Scottish Charity Regulator |
3.8 |
0.0 |
0.0 |
3.8 |
|
Scottish Courts & Tribunals Service |
219.9 |
(39.7) |
0.0 |
180.2 |
|
Scottish Fiscal Commission |
3.1 |
(0.1) |
0.0 |
3.0 |
|
Revenue Scotland |
14.3 |
(0.9) |
0.0 |
13.4 |
|
Registers of Scotland |
7.2 |
(4.2) |
0.0 |
3.0 |
|
Environmental Standards Scotland |
3.8 |
(0.1) |
0.0 |
3.7 |
|
Food Standards Scotland |
26.3 |
(0.7) |
0.0 |
25.6 |
|
Consumer Scotland |
4.7 |
(0.1) |
0.0 |
4.6 |
|
Scottish Teachers’ and NHS Pensions |
3,366.1 |
0.0 |
(3,956.5) |
(590.4) |
|
Scottish Administration |
67,437.3 |
(826.1) |
(4,072.5) |
63,374.9 |
|
Scottish Parliamentary Corporate Body |
167.1 |
(16.9) |
0.0 |
150.2 |
|
Audit Scotland |
16.2 |
(0.2) |
0.0 |
16.0 |
|
Total Cash Authorisation |
68,620.6 |
(841.1) |
(4,074.6) |
63,541.2 |
Table 1.7 a: Funding Reconciliation –Discretionary Funding
|
Scottish Government Discretionary Funding |
2026-27 Scottish Budget position |
Confirmed changes |
Position following ABR |
|---|---|---|---|
|
Fiscal Resource |
50,664.1 |
813.1 |
51,477.2 |
|
Non-Domestic Rates |
3,474.0 |
0.0 |
3,474.0 |
|
Capital |
7,323.4 |
100.3 |
7,423.7 |
|
Financial Transactions |
244.6 |
4.2 |
248.8 |
|
Total Discretionary Fiscal Budget |
61,706.1 |
917.6 |
62,623.7 |
Table 1.7 b: Funding Reconciliation – Non-Discretionary Funding
|
Scottish Government Non-Discretionary Funding |
2026-27 Budget position |
Confirmed changes |
Position following ABR |
|---|---|---|---|
|
Non-Cash Resource Budget |
1,562.5 |
(1,562.5) |
0.0 |
|
UK Fund Annually Management Expenditure and Other Technical Changes |
4,741.4 |
1,573.1 |
6,314.6 |
|
Total Non-Discretionary Budget |
6,302.8 |
10.7 |
6,314.6 |
A technical adjustment has been made to reflect changes in the accounting treatment of ring-fenced resource budgets. In line with the 2026-27 Consolidated Budgeting Guidance, these budgets have been reclassified from Non-Cash to Annually Managed Expenditure (AME). This change ensures that expenditure is budgeted and reported in accordance with the latest budgeting guidance.
The reclassification has no impact on the overall level of funding available to the Scottish Government and is not visible at the portfolio level of the budget as the corresponding DEL and AME adjustments net off against one another as technical changes.
|
Fiscal Resource (£m) |
Budget funding position |
Confirmed changes (ABR) |
Funding position at ABR |
|---|---|---|---|
|
Barnett |
42,671.1 |
625.1 |
43,296.2 |
|
Ringfenced Funding (HMT) |
0.0 |
0.0 |
0.0 |
|
Total UK Settlement (A) |
42,671.1 |
625.1 |
43,296.2 |
|
Social Security Block Grant Adjustment (B) |
6,323.3 |
0.0 |
6,323.3 |
|
Block Grant Adjustment for Taxes and Non-Tax Income |
(21,448.7) |
0.0 |
(21,448.7) |
|
Scottish Income Tax |
21,507.8 |
0.0 |
21,507.8 |
|
Land and Buildings Transaction Tax |
1,049.4 |
0.0 |
1,049.4 |
|
Scottish Landfill Tax |
27.1 |
0.0 |
27.1 |
|
Aggregates Levy |
41.9 |
0.0 |
41.9 |
|
Non-Tax Income |
25.0 |
0.0 |
25.0 |
|
Net Budget Adjustment for Taxes and Non-Tax Income (C) |
1,202.5 |
0.0 |
1,202.5 |
|
Reconciliations |
354.3 |
0.0 |
354.3 |
|
Resource Borrowing |
0.0 |
0.0 |
0.0 |
|
Resource Borrowing Costs |
(121.0) |
0.0 |
(121.0) |
|
Capital Borrowing Costs |
(194.1) |
(6.6) |
(200.7) |
|
Scotwind |
79.5 |
0.0 |
79.5 |
|
Scotland Reserve |
150.0 |
162.0 |
312.0 |
|
Migrant Surcharge |
198.1 |
0.0 |
198.1 |
|
KLTR |
5.0 |
0.0 |
5.0 |
|
Other |
(4.5) |
0.0 |
(4.5) |
|
Budget Cover Transfers |
0.0 |
32.5 |
32.5 |
|
Other Income and Funding Adjustments (D) |
467.3 |
187.9 |
655.2 |
|
Total Fiscal Resource Funding (A+B+C+D) |
50,664.1 |
813.1 |
51,477.2 |
|
Total Fiscal Resource Budget allocated |
50,663.2 |
814.0 |
51,477.2 |
|
Unallocated Funding |
0.9 |
(0.9) |
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
|
Capital (£m) |
Budget funding position |
Confirmed changes (ABR) |
Funding position at ABR |
|---|---|---|---|
|
Barnett Funding |
6,712.0 |
7.2 |
6,719.2 |
|
Capital Borrowing |
491.0 |
0.0 |
491.0 |
|
Scotland Reserve |
0.0 |
44.3 |
44.3 |
|
ScotWind |
0.0 |
0.0 |
0.0 |
|
City Deals |
120.4 |
0.0 |
120.4 |
|
Other |
0.0 |
48.8 |
48.8 |
|
Total Capital Funding |
7,323.4 |
100.3 |
7,423.7 |
|
Total Capital Budget allocated |
7,323.7 |
(24.4) |
7,299.3 |
|
Unallocated Funding |
(0.3) |
124.7 |
124.4 |
|
FT (£m) |
Scottish Budget Bill |
Changes at ABR |
Funding position at ABR |
|---|---|---|---|
|
Barnett Funding |
244.6 |
0.0 |
244.6 |
|
Scotland Reserve |
0.0 |
4.2 |
4.2 |
|
Other |
0.0 |
0.0 |
0.0 |
|
Total FT Funding |
244.6 |
4.2 |
248.8 |
|
Total FT Budget allocated |
244.7 |
0.0 |
244.7 |
|
Unallocated/(overallocated) Funding |
(0.1) |
4.2 |
4.1 |
|
Table 1.8 Capital Spending and Net Investment |
Direct Capital |
Financial transactions |
NDPB Capital |
Capital Grants to Local Authorities |
Capital Grants to Private Sector |
|---|---|---|---|---|---|
|
Portfolios |
£m |
£m |
£m |
£m |
£m |
|
Health and Care |
1,032.5 |
0.0 |
0.0 |
0.0 |
24.0 |
|
Deputy First Minister, Finance and Local Gov |
2.8 |
25.0 |
0.0 |
623.3 |
49.9 |
|
Social Justice and Housing |
43.0 |
83.0 |
0.0 |
94.3 |
732.2 |
|
Education, Culture and Gaelic |
8.7 |
0.0 |
475.7 |
4.4 |
403.8 |
|
Justice |
459.1 |
0.0 |
134.8 |
0.0 |
0.0 |
|
Economy, Tourism and Transport |
591.0 |
(44.3) |
884.7 |
320.7 |
665.5 |
|
Climate Action and Rural Affairs |
222.7 |
(0.3) |
16.8 |
50.3 |
83.0 |
|
Public Service Reform |
25.2 |
0.0 |
0.0 |
0.0 |
0.0 |
|
First Minister |
2.0 |
1.5 |
0.0 |
297.0 |
83.1 |
|
Crown Office and Procurator Fiscal Service |
11.0 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Total Scottish Government (Consolidated) |
2,398.0 |
65.3 |
1,512.1 |
1,390.1 |
2,041.5 |
|
Scottish Housing Regulator |
0.0 |
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 |
18.7 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Scottish Fiscal Commission |
0.1 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Revenue Scotland |
2.5 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Registers of Scotland |
3.0 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Environmental Standards Scotland |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Food Standards Scotland |
0.2 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Consumer Scotland |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
|
Total Scottish Administration |
2,426.5 |
65.3 |
1,512.1 |
1,390.1 |
2,041.5 |