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.
Deputy First Minister, Finance and Local Government
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 |
14,935.273 |
27.800 |
14,963.074 |
|
Funding Changes |
26.029 |
0.000 |
26.029 |
|
Technical Adjustments |
0.000 |
0.000 |
0.000 |
|
Net Whitehall Transfers |
(0.009) |
0.000 |
(0.009) |
|
Net Transfers within Scottish Block |
665.772 |
0.000 |
665.772 |
|
Total changes proposed |
691.792 |
0.000 |
691.792 |
|
Proposed Budget following Autumn Budget Revision |
15,627.066 |
27.800 |
15,654.866 |
|
Expenditure Limit |
Operating £m |
Capital £m |
Total £m |
|
Government Business and Constitutional Relations |
51.894 |
0.000 |
51.894 |
|
Organisational Readiness |
39.395 |
0.000 |
39.395 |
|
Local Government |
11,646.407 |
0.000 |
11,646.407 |
|
Scottish Public Pensions Agency |
35.326 |
2.800 |
38.126 |
|
Planning |
10.103 |
0.000 |
10.103 |
|
Other Finance |
36.740 |
0.000 |
36.740 |
|
DFM, Finance and LG Central Government Grants to LAs |
34.500 |
0.000 |
34.500 |
|
Corporate Running Costs |
221.023 |
0.000 |
221.023 |
|
Financial Transactions Repayments |
0.000 |
25.000 |
25.000 |
|
Redress, Relations and Response |
73.780 |
0.000 |
73.780 |
|
Total Expenditure Limit |
12,149.168 |
27.800 |
12,176.968 |
|
UK Funded AME |
Operating £m |
Capital £m |
Total £m |
|
Local Government |
3,474.000 |
0.000 |
3,474.000 |
|
Scottish Public Pensions Agency |
2.500 |
0.000 |
2.500 |
|
Redress, Relations and Response |
0.677 |
0.000 |
0.677 |
|
Organisational Readiness |
0.721 |
0.000 |
0.721 |
|
Total UK Funded AME |
3,477.898 |
0.000 |
3,477.898 |
|
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 |
15,627.066 |
27.800 |
15,654.866 |
|
Total Limit on Income (accruing resources) |
400.000 |
||
Deputy First Minister, Finance and Local Government
Schedule 3.1 Government Business and Constitutional Relations
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
50.585 |
0.000 |
50.585 |
|
Proposed Changes |
1.309 |
0.000 |
1.309 |
|
ABR Proposed Budget |
51.894 |
0.000 |
51.894 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Realigning DG Corporate budgets for POC/CRC splits |
1.300 |
0.000 |
1.300 |
|
Miscellaneous minor transfers |
0.009 |
0.000 |
0.009 |
|
Proposed Changes |
1.309 |
0.000 |
1.309 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
51.894 |
0.000 |
51.894 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
51.894 |
0.000 |
51.894 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Local Government Elections |
7.250 |
0.000 |
7.250 |
|
Boundaries Scotland |
0.415 |
0.000 |
0.415 |
|
Scottish Parliamentary Elections |
37.000 |
0.000 |
37.000 |
|
Government Business and Constitutional Relations Policy and Coordination |
7.229 |
0.000 |
7.229 |
|
Net Expenditure |
51.894 |
0.000 |
51.894 |
Deputy First Minister, Finance and Local Government
Schedule 3.2 Organisational Readiness
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
39.963 |
0.000 |
39.963 |
|
Proposed Changes |
0.153 |
0.000 |
0.153 |
|
ABR Proposed Budget |
40.116 |
0.000 |
40.116 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous minor transfers |
0.153 |
0.000 |
0.153 |
|
Proposed Changes |
0.153 |
0.000 |
0.153 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
40.116 |
0.000 |
40.116 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
40.116 |
0.000 |
40.116 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Strategy and Delivery |
8.483 |
0.000 |
8.483 |
|
Office of the Chief Researcher |
0.950 |
0.000 |
0.950 |
|
Resilience |
3.938 |
0.000 |
3.938 |
|
Response and Readiness |
26.745 |
0.000 |
26.745 |
|
Net Expenditure |
40.116 |
0.000 |
40.116 |
Deputy First Minister, Finance and Local Government
Schedule 3.3 Local Government
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
14,432.545 |
0.000 |
14,432.545 |
|
Proposed Changes |
687.862 |
0.000 |
687.862 |
|
ABR Proposed Budget |
15,120.407 |
0.000 |
15,120.407 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer from Health and Care for Real Living Wage |
160.000 |
0.000 |
160.000 |
|
Transfer from Social Justice and Housing for Discretionary Housing Payments |
91.660 |
0.000 |
91.660 |
|
Transfer from Health and Care for Carers Act |
60.500 |
0.000 |
60.500 |
|
Transfer from Economy, Tourism and Transport for Active Travel (Cycling, Walking, Safer Routes) |
40.000 |
0.000 |
40.000 |
|
Transfer from Education for Children's Social Care Pay Uplift |
41.000 |
0.000 |
41.000 |
|
Transfer from Social Security to supply support to local authorities to provide the Scottish Welfare Fund |
40.873 |
0.000 |
40.873 |
|
Transfer from Education to support Whole Family Wellbeing Funding |
38.101 |
0.000 |
38.101 |
|
Transfer from Economy for Investment Zone funding |
38.039 |
0.000 |
38.039 |
|
Transfer from Education for Early Learning Child Pay Commitment |
36.700 |
0.000 |
36.700 |
|
Transfer from Health and Care for Social Work Investment (Adult Service Capacity) |
22.000 |
0.000 |
22.000 |
|
Transfer from Education for Free School Meal Holiday Support |
21.750 |
0.000 |
21.750 |
|
Transfer from Economy, Tourism and Transport for Bus Infrastructure Improvements |
20.000 |
0.000 |
20.000 |
|
Funding for Climate Emergency Grant |
20.000 |
0.000 |
20.000 |
|
Funding to Local Government General Revenue Grant for Glasgow Fire |
10.000 |
0.000 |
10.000 |
|
Transfer from Housing for Rapid Rehousing Transition Plan |
8.000 |
0.000 |
8.000 |
|
Transfer from Health and Care for Free Personal and Nursing Care |
7.000 |
0.000 |
7.000 |
|
Transfer from Education for Kinship Foster Care Allowances |
6.256 |
0.000 |
6.256 |
|
Transfer from Environmental Services for Nature Restoration Fund NRF |
6.250 |
0.000 |
6.250 |
|
Transfer from Health and Care for Self-Directed Support Transformational Funding |
3.696 |
0.000 |
3.696 |
|
Transfer from Housing to support families in the private rented sector with the Local Housing Allowance rates freeze |
3.867 |
0.000 |
3.867 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer from Education for Children Care and Justice Act (CCJ Act) |
3.500 |
0.000 |
3.500 |
|
Transfer from Equalities, Inclusion and Human Rights to fund Resettlement teams |
3.400 |
0.000 |
3.400 |
|
Transfer from Economy for No One Left Behind Child Poverty Coordinator Costs |
2.500 |
0.000 |
2.500 |
|
Funding from Social Justice and Housing to help local authorities deliver Discretionary Housing Payments |
2.200 |
0.000 |
2.200 |
|
Transfer to Housing for Building Standards Fees |
(2.100) |
0.000 |
(2.100) |
|
Transfer from Tackling Child Poverty and Social Justice for Adopt and Adapt funding |
1.100 |
0.000 |
1.100 |
|
Transfer from Climate Action and Rural Affairs to support Islands Cost Crisis Emergency Fund |
1.000 |
0.000 |
1.000 |
|
Transfer to Food Standards Scotland for SAFER Programme |
(1.000) |
0.000 |
(1.000) |
|
Transfer from Justice for Appropriate Adult Services |
1.000 |
0.000 |
1.000 |
|
Miscellaneous minor transfers |
0.570 |
0.000 |
0.570 |
|
Proposed Changes |
687.862 |
0.000 |
687.862 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
15,120.407 |
0.000 |
15,120.407 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
15,120.407 |
0.000 |
15,120.407 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
General Revenue Grant |
11,041.738 |
0.000 |
11,041.738 |
|
Non Domestic Rates |
3,474.000 |
0.000 |
3,474.000 |
|
General Capital Grant |
600.194 |
0.000 |
600.194 |
|
Local Government Advice and Policy |
4.475 |
0.000 |
4.475 |
|
Net Expenditure |
15,120.407 |
0.000 |
15,120.407 |
Deputy First Minister, Finance and Local Government
Schedule 3.4 Scottish Public Pensions Agency
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
37.826 |
2.800 |
40.626 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
ABR Proposed Budget |
37.826 |
2.800 |
40.626 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
37.826 |
2.800 |
40.626 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
37.826 |
2.800 |
40.626 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Scottish Public Pensions Agency Administration |
37.826 |
2.800 |
40.626 |
|
Net Expenditure |
37.826 |
2.800 |
40.626 |
Deputy First Minister, Finance and Local Government
Schedule 3.5 Planning
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
10.200 |
0.000 |
10.200 |
|
Proposed Changes |
(0.097) |
0.000 |
(0.097) |
|
ABR Proposed Budget |
10.103 |
0.000 |
10.103 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous Minor Transfers |
(0.097) |
0.000 |
(0.097) |
|
Proposed Changes |
(0.097) |
0.000 |
(0.097) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
10.103 |
0.000 |
10.103 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
10.103 |
0.000 |
10.103 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Planning |
9.503 |
0.000 |
9.503 |
|
Planning and Environmental Appeals |
0.600 |
0.000 |
0.600 |
|
Net Expenditure |
10.103 |
0.000 |
10.103 |
Deputy First Minister, Finance and Local Government
Schedule 3.6 Other Finance
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
25.726 |
0.000 |
25.726 |
|
Proposed Changes |
11.014 |
0.000 |
11.014 |
|
ABR Proposed Budget |
36.740 |
0.000 |
36.740 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to DFMF&LG for various Health Marketing Campaigns. |
5.940 |
0.000 |
5.940 |
|
Transfer to DFMF&LG for various Marketing Campaigns. |
3.434 |
0.000 |
3.434 |
|
Transfer from Corporate Running Costs for Notional Audit Cost |
1.509 |
0.000 |
1.509 |
|
Miscellaneous minor transfers |
0.131 |
0.000 |
0.131 |
|
Proposed Changes |
11.014 |
0.000 |
11.014 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
36.740 |
0.000 |
36.740 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
36.740 |
0.000 |
36.740 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Exchequer and Finance |
13.100 |
0.000 |
13.100 |
|
Public Information and Engagement |
15.489 |
0.000 |
15.489 |
|
Scotland Act Implementation |
6.051 |
0.000 |
6.051 |
|
Scottish Bonds Programme |
2.100 |
0.000 |
2.100 |
|
Net Expenditure |
36.740 |
0.000 |
36.740 |
Deputy First Minister, Finance and Local Government
Schedule 3.7 DFM, Finance and LG Central Government Grants to LAs
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
54.500 |
0.000 |
54.500 |
|
Proposed Changes |
(20.000) |
0.000 |
(20.000) |
|
ABR Proposed Budget |
34.500 |
0.000 |
34.500 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Local Government for Climate Emergency Specific Grant |
(20.000) |
0.000 |
(20.000) |
|
Proposed Changes |
(20.000) |
0.000 |
(20.000) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
34.500 |
0.000 |
34.500 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
34.500 |
0.000 |
34.500 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Vacant and Derelict Land Grant |
7.600 |
0.000 |
7.600 |
|
Climate Emergency |
0.000 |
0.000 |
0.000 |
|
Inter-Island Connectivity |
26.900 |
0.000 |
26.900 |
|
Net Expenditure |
34.500 |
0.000 |
34.500 |
Deputy First Minister, Finance and Local Government
Schedule 3.8 Corporate Running Costs
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
210.972 |
0.000 |
210.972 |
|
Proposed Changes |
10.050 |
0.000 |
10.050 |
|
ABR Proposed Budget |
221.023 |
0.000 |
221.023 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Additional budget funding to offset CRC pressures |
14.520 |
0.000 |
14.520 |
|
Maternity and long term sick pay budget transfers to various Directorates. |
(3.463) |
0.000 |
(3.463) |
|
Transfer of Notional Audit Cost budget to Other Finance |
(1.509) |
0.000 |
(1.509) |
|
Miscellaneous minor transfers. |
0.502 |
0.000 |
0.502 |
|
Proposed Changes |
10.050 |
0.000 |
10.050 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
221.023 |
0.000 |
221.023 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
221.023 |
0.000 |
221.023 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Corporate Running Costs |
221.023 |
0.000 |
221.023 |
|
Net Expenditure |
221.023 |
0.000 |
221.023 |
Deputy First Minister, Finance and Local Government
Schedule 3.9 Financial Transactions Repayments
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
0.000 |
25.000 |
25.000 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
ABR Proposed Budget |
0.000 |
25.000 |
25.000 |
|
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 |
0.000 |
25.000 |
25.000 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
0.000 |
25.000 |
25.000 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Financial Transactions Repayments |
0.000 |
25.000 |
25.000 |
|
Net Expenditure |
0.000 |
25.000 |
25.000 |
Deputy First Minister, Finance and Local Government
Schedule 3.10 Redress, Relations and Response
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
72.957 |
0.000 |
72.957 |
|
Proposed Changes |
1.500 |
0.000 |
1.500 |
|
ABR Proposed Budget |
74.457 |
0.000 |
74.457 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Additional funding to support the Scottish Child Abuse Inquiry (SCAI) |
1.500 |
0.000 |
1.500 |
|
Proposed Changes |
1.500 |
0.000 |
1.500 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
74.457 |
0.000 |
74.457 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
74.457 |
0.000 |
74.457 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Redress, Relations and Response |
73.780 |
0.000 |
73.780 |
|
Redress, Relations and Response - AME |
0.677 |
0.000 |
0.677 |
|
Net Expenditure |
74.457 |
0.000 |
74.457 |