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.
Social Justice and Housing
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 |
8,939.155 |
126.400 |
9,065.555 |
|
Funding Changes |
0.000 |
0.000 |
0.000 |
|
Net Whitehall Transfers |
0.006 |
0.000 |
0.006 |
|
Net Transfers within Scottish Block |
(197.432) |
0.000 |
(197.432) |
|
Total changes proposed |
(197.427) |
0.000 |
(197.427) |
|
Proposed Budget following Autumn Budget Revision |
8,741.728 |
126.400 |
8,868.128 |
|
Expenditure Limit |
Operating £m |
Capital £m |
Total £m |
|
Discretionary Housing Payments |
19.690 |
0.000 |
19.690 |
|
Third Sector Infrastructure and Development |
14.268 |
0.000 |
14.268 |
|
Tackling Child Poverty and Social Justice |
115.123 |
3.000 |
118.123 |
|
Equality, Inclusion and Human Rights |
67.538 |
0.000 |
67.538 |
|
Social Security |
381.563 |
40.000 |
421.563 |
|
Social Security Assistance |
7,195.300 |
0.000 |
7,195.300 |
|
Social Justice and Housing Central Government Grants to LAs |
92.245 |
0.000 |
92.245 |
|
Cladding Remediation |
60.598 |
0.000 |
60.598 |
|
Housing and Building Standards |
714.126 |
83.400 |
797.526 |
|
Total Expenditure Limit |
8,660.452 |
126.400 |
8,786.852 |
|
UK Funded AME |
Operating £m |
Capital £m |
Total £m |
|
Social Security |
81.200 |
0.000 |
81.200 |
|
Housing and Building Standards |
0.076 |
0.000 |
0.076 |
|
Total UK Funded AME |
81.276 |
0.000 |
81.276 |
|
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 |
8,741.728 |
126.400 |
8,868.128 |
|
Total Limit on Income (accruing resources) |
90.000 |
||
Social Justice and Housing
Schedule 3.1 Discretionary Housing Payments
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
108.550 |
0.000 |
108.550 |
|
Proposed Changes |
(88.860) |
0.000 |
(88.860) |
|
ABR Proposed Budget |
19.690 |
0.000 |
19.690 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Funding to Local Government for Discretionary Housing Payments |
(86.660) |
0.000 |
(86.660) |
|
Funding to help local authorities deliver Discretionary Housing Payments |
(2.200) |
0.000 |
(2.200) |
|
Proposed Changes |
(88.860) |
0.000 |
(88.860) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
19.690 |
0.000 |
19.690 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
19.690 |
0.000 |
19.690 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Discretionary Housing Payments |
19.690 |
0.000 |
19.690 |
|
Net Expenditure |
19.690 |
0.000 |
19.690 |
Social Justice and Housing
Schedule 3.2 Third Sector Infrastructure and Development
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
14.238 |
0.000 |
14.238 |
|
Proposed Changes |
0.030 |
0.000 |
0.030 |
|
ABR Proposed Budget |
14.268 |
0.000 |
14.268 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous Minor Transfers |
0.030 |
0.000 |
0.030 |
|
Proposed Changes |
0.030 |
0.000 |
0.030 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
14.268 |
0.000 |
14.268 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
14.268 |
0.000 |
14.268 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Third Sector |
14.268 |
0.000 |
14.268 |
|
Net Expenditure |
14.268 |
0.000 |
14.268 |
Social Justice and Housing
Schedule 3.3 Tackling Child Poverty and Social Justice
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
160.420 |
3.000 |
163.420 |
|
Proposed Changes |
(45.296) |
0.000 |
(45.296) |
|
ABR Proposed Budget |
115.123 |
3.000 |
118.123 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer Scottish Funding Council to support Raising Income through Skills and Education (RISE), Training Access Fund (TAF) and Flexible Workforce Development Fund (FWDF) |
(22.000) |
0.000 |
(22.000) |
|
Transfer to Economy, Tourism and Transport for Transport to Employment |
(5.700) |
0.000 |
(5.700) |
|
Transfer to Local Government for Discretionary Housing Payments |
(5.000) |
0.000 |
(5.000) |
|
Transfer to Health and Care for Fair Work pathways into the NHS. |
(4.006) |
0.000 |
(4.006) |
|
Transfer to Children and Families for Expansion of Affordable Childcare |
(3.000) |
0.000 |
(3.000) |
|
Transfer to Local Government Finance Unit for Adopt and Adapt funding |
(1.100) |
0.000 |
(1.100) |
|
Transfer to Health and Care to support Family Nurse Partnerships |
(1.100) |
0.000 |
(1.100) |
|
Transfer to Health and Care for Whole Family Support |
(1.044) |
0.000 |
(1.044) |
|
Transfer to Digital to support Data Exchange programme |
(1.000) |
0.000 |
(1.000) |
|
Miscellaneous Minor Transfers |
(1.346) |
0.000 |
(1.346) |
|
Proposed Changes |
(45.296) |
0.000 |
(45.296) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
115.123 |
3.000 |
118.123 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
115.123 |
3.000 |
118.123 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Social Justice |
108.560 |
0.000 |
108.560 |
|
Communities Analysis |
6.563 |
3.000 |
9.563 |
|
Net Expenditure |
115.123 |
3.000 |
118.123 |
Social Justice and Housing
Schedule 3.4 Equality, Inclusion and Human Rights
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
69.170 |
0.000 |
69.170 |
|
Proposed Changes |
(1.632) |
0.000 |
(1.632) |
|
ABR Proposed Budget |
67.538 |
0.000 |
67.538 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Local Government to fund Resettlement teams |
(3.400) |
0.000 |
(3.400) |
|
Transfer from Housing for Housing Support for displaced Ukrainians |
2.000 |
0.000 |
2.000 |
|
Miscellaneous Minor Transfers |
(0.232) |
0.000 |
(0.232) |
|
Proposed Changes |
(1.632) |
0.000 |
(1.632) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
67.538 |
0.000 |
67.538 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
67.538 |
0.000 |
67.538 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Equality, Inclusion and Human Rights |
67.538 |
0.000 |
67.538 |
|
Net Expenditure |
67.538 |
0.000 |
67.538 |
Social Justice and Housing
Schedule 3.5 Social Security
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
472.768 |
40.000 |
512.768 |
|
Proposed Changes |
(10.005) |
0.000 |
(10.005) |
|
ABR Proposed Budget |
462.763 |
40.000 |
502.763 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Local Government Finance to supply support to local authorities to provide the Scottish Welfare Fund |
(5.373) |
0.000 |
(5.373) |
|
Transfer to SCTS for Scottish Social Security Tribunals Chamber |
(4.812) |
0.000 |
(4.812) |
|
Miscellaneous Minor Transfers |
0.180 |
0.000 |
0.180 |
|
Proposed Changes |
(10.005) |
0.000 |
(10.005) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
462.763 |
40.000 |
502.763 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
462.763 |
40.000 |
502.763 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Scottish Welfare Fund - Administration |
0.000 |
0.000 |
0.000 |
|
Social Security Advice, Policy and Programme |
27.120 |
0.000 |
27.120 |
|
Social Security Scotland |
435.643 |
40.000 |
475.643 |
|
Net Expenditure |
462.763 |
40.000 |
502.763 |
Social Justice and Housing
Schedule 3.6 Social Security Assistance
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
7,230.800 |
0.000 |
7,230.800 |
|
Proposed Changes |
(35.500) |
0.000 |
(35.500) |
|
ABR Proposed Budget |
7,195.300 |
0.000 |
7,195.300 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Local Government to supply support to local authorities to provide the Scottish Welfare Fund |
(35.500) |
0.000 |
(35.500) |
|
Proposed Changes |
(35.500) |
0.000 |
(35.500) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
7,195.300 |
0.000 |
7,195.300 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
7,195.300 |
0.000 |
7,195.300 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Scottish Welfare Fund |
0.000 |
0.000 |
0.000 |
|
Adult Disability Payment |
3,845.500 |
0.000 |
3,845.500 |
|
Child Disability Payment |
628.900 |
0.000 |
628.900 |
|
Industrial Injuries Disablement Scheme |
81.000 |
0.000 |
81.000 |
|
Severe Disablement Allowance |
4.000 |
0.000 |
4.000 |
|
Best Start Grant |
20.500 |
0.000 |
20.500 |
|
Best Start Foods |
18.700 |
0.000 |
18.700 |
|
Funeral Support Payment |
13.700 |
0.000 |
13.700 |
|
Job Start Payment |
0.200 |
0.000 |
0.200 |
|
Young Carer Grant |
2.200 |
0.000 |
2.200 |
|
Scottish Child Payment |
484.800 |
0.000 |
484.800 |
|
Winter Heating Payment |
30.200 |
0.000 |
30.200 |
|
Social Security Assistance AME |
0.000 |
0.000 |
0.000 |
|
Carer Support |
555.300 |
0.000 |
555.300 |
|
Pension Age Disability Payment |
926.700 |
0.000 |
926.700 |
|
Scottish Adult Disability Living Allowance |
375.400 |
0.000 |
375.400 |
|
Child Winter Heating Payment |
12.800 |
0.000 |
12.800 |
|
Pension Age Winter Heating Payment |
195.400 |
0.000 |
195.400 |
|
Net Expenditure |
7,195.300 |
0.000 |
7,195.300 |
Social Justice and Housing
Schedule 3.7 Social Justice and Housing Central Government Grants to LAs
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 |
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 |
92.245 |
0.000 |
92.245 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
92.245 |
0.000 |
92.245 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Transfer of Management of Development Funding (TMDF) |
92.245 |
0.000 |
92.245 |
|
Net Expenditure |
92.245 |
0.000 |
92.245 |
Social Justice and Housing
Schedule 3.8 Cladding Remediation
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
60.587 |
0.000 |
60.587 |
|
Proposed Changes |
0.011 |
0.000 |
0.011 |
|
ABR Proposed Budget |
60.598 |
0.000 |
60.598 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous Minor Transfers |
0.011 |
0.000 |
0.011 |
|
Proposed Changes |
0.011 |
0.000 |
0.011 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
60.598 |
0.000 |
60.598 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
60.598 |
0.000 |
60.598 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Cladding Remediation |
60.598 |
0.000 |
60.598 |
|
Net Expenditure |
60.598 |
0.000 |
60.598 |
Social Justice and Housing
Schedule 3.9 Housing and Building Standards
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
730.377 |
83.400 |
813.777 |
|
Proposed Changes |
(16.175) |
0.000 |
(16.175) |
|
ABR Proposed Budget |
714.202 |
83.400 |
797.602 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Local Government for Rapid Rehousing Transition Plan |
(8.000) |
0.000 |
(8.000) |
|
Transfer to Local Government to support families in the private rented sector with the Local Housing Allowance rates freeze |
(3.867) |
0.000 |
(3.867) |
|
Funding to Scottish Courts and Tribunal Service for administrating Private Rented Sector cases in the First Tier Tribunal Housing and Property Chamber (HPC) |
(3.000) |
0.000 |
(3.000) |
|
Transfer from Local Government for Building Standards Fees |
2.100 |
0.000 |
2.100 |
|
Transfer to Equalities Inclusion & Human Rights for Housing Support for displaced Ukrainians |
(2.000) |
0.000 |
(2.000) |
|
Miscellaneous minor transfers |
(1.408) |
0.000 |
(1.408) |
|
Proposed Changes |
(16.175) |
0.000 |
(16.175) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
714.202 |
83.400 |
797.602 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
714.202 |
83.400 |
797.602 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
More Homes |
676.869 |
83.400 |
760.269 |
|
Housing Support, Fuel Poverty & Housing Quality |
33.366 |
0.000 |
33.366 |
|
Building Standards |
3.967 |
0.000 |
3.967 |
|
Housing AME |
0.000 |
0.000 |
0.000 |
|
Net Expenditure |
714.202 |
83.400 |
797.602 |