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.
Education, Culture and Gaelic
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 |
4,285.966 |
1,030.218 |
5,316.184 |
|
Funding Changes |
84.569 |
0.000 |
84.569 |
|
Technical Adjustments |
(26.000) |
14.086 |
(11.914) |
|
Net Whitehall Transfers |
0.000 |
0.000 |
0.000 |
|
Net Transfers within Scottish Block |
(52.024) |
(0.500) |
(52.524) |
|
Total changes proposed |
6.545 |
13.586 |
20.131 |
|
Proposed Budget following Autumn Budget Revision |
4,292.511 |
1,043.804 |
5,336.315 |
|
Expenditure Limit |
Operating £m |
Capital £m |
Total £m |
|
Historic Environment and Architecture |
69.255 |
0.000 |
69.255 |
|
Arts and Culture |
254.520 |
0.000 |
254.520 |
|
Learning |
538.762 |
0.000 |
538.762 |
|
Education Reform |
118.277 |
0.000 |
118.277 |
|
Education Scotland |
21.980 |
0.000 |
21.980 |
|
Children and Families |
224.908 |
4.500 |
229.408 |
|
Gaelic |
31.931 |
0.000 |
31.931 |
|
Higher Education and Student Support |
417.461 |
4.209 |
421.670 |
|
Scottish Funding Council |
2,010.237 |
0.000 |
2,010.237 |
|
Lifelong Learning and Skills |
247.721 |
0.000 |
247.721 |
|
Education, Culture and Gaelic Central Government Grants to Local Authorities |
124.550 |
0.000 |
124.550 |
|
Total Expenditure Limit |
4,059.602 |
8.709 |
4,068.311 |
|
UK Funded AME |
Operating £m |
Capital £m |
Total £m |
|
Education Scotland |
2.664 |
0.095 |
2.759 |
|
Children and Families |
7.350 |
0.000 |
7.350 |
|
Higher Education and Student Support |
222.897 |
1,035.000 |
1,257.897 |
|
Total UK Funded AME |
232.911 |
1,035.095 |
1,268.006 |
|
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 |
4,292.511 |
1,043.804 |
5,336.315 |
|
Total Limit on Income (accruing resources) |
350.000 |
||
Education, Culture and Gaelic
Schedule 3.1 Historic Environment and Architecture
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
68.760 |
0.000 |
68.760 |
|
Proposed Changes |
0.495 |
0.000 |
0.495 |
|
ABR Proposed Budget |
69.255 |
0.000 |
69.255 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous minor transfers |
0.495 |
0.000 |
0.495 |
|
Proposed Changes |
0.495 |
0.000 |
0.495 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
69.255 |
0.000 |
69.255 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
69.255 |
0.000 |
69.255 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Architecture and Design Scotland |
1.965 |
0.000 |
1.965 |
|
Historic Environment Scotland GIA |
67.290 |
0.000 |
67.290 |
|
Net Expenditure |
69.255 |
0.000 |
69.255 |
Education, Culture and Gaelic
Schedule 3.2 Arts and Culture
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
254.321 |
0.000 |
254.321 |
|
Proposed Changes |
0.199 |
0.000 |
0.199 |
|
ABR Proposed Budget |
254.520 |
0.000 |
254.520 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous minor transfers |
0.199 |
0.000 |
0.199 |
|
Proposed Changes |
0.199 |
0.000 |
0.199 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
254.520 |
0.000 |
254.520 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
254.520 |
0.000 |
254.520 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Creative Scotland |
109.468 |
0.000 |
109.468 |
|
National Cultural Collections |
101.732 |
0.000 |
101.732 |
|
National Performing Companies |
24.607 |
0.000 |
24.607 |
|
Culture AME |
0.000 |
0.000 |
0.000 |
|
Other Arts and Activity |
18.713 |
0.000 |
18.713 |
|
Net Expenditure |
254.520 |
0.000 |
254.520 |
Education, Culture and Gaelic
Schedule 3.3 Learning
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
530.591 |
0.000 |
530.591 |
|
Proposed Changes |
8.171 |
0.000 |
8.171 |
|
ABR Proposed Budget |
538.762 |
0.000 |
538.762 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Technologies for Learning in relation to National online learning services |
1.834 |
0.000 |
1.834 |
|
Transfer to Skills Development Scotland (SDS) to support the Teaching Bursary in Scotland scheme. (STEM) |
(1.000) |
0.000 |
(1.000) |
|
Transfer to Scottish Funding Council (SFC) in relation to Initial Teacher Education (ITE) |
(4.100) |
0.000 |
(4.100) |
|
Additional funding allocated to support the Learning Estate Investment Programme (LEIP) |
3.500 |
0.000 |
3.500 |
|
Additional funding allocated to support Reduced Class Contact Time (RCCT) |
7.500 |
0.000 |
7.500 |
|
Transfer to Education Scotland to fund Scottish Attainment Challenge advisor posts |
(1.000) |
0.000 |
(1.000) |
|
Miscellaneous minor transfers |
1.437 |
0.000 |
1.437 |
|
Proposed Changes |
8.171 |
0.000 |
8.171 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
538.762 |
0.000 |
538.762 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
538.762 |
0.000 |
538.762 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Education Analytical Services |
6.782 |
0.000 |
6.782 |
|
Improvement, Attainment and Wellbeing |
188.937 |
0.000 |
188.937 |
|
Workforce, Infrastructure and Digital |
343.043 |
0.000 |
343.043 |
|
Net Expenditure |
538.762 |
0.000 |
538.762 |
Education, Culture and Gaelic
Schedule 3.4 Education Reform
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
85.763 |
0.000 |
85.763 |
|
Proposed Changes |
32.514 |
0.000 |
32.514 |
|
ABR Proposed Budget |
118.277 |
0.000 |
118.277 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Additional funding to support the operational costs of Qualification Scotland |
35.150 |
0.000 |
35.150 |
|
Transfer to Technologies for Learning in relation to National online learning services |
(1.834) |
0.000 |
(1.834) |
|
Miscellaneous minor transfers |
(0.802) |
0.000 |
(0.802) |
|
Proposed Changes |
32.514 |
0.000 |
32.514 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
118.277 |
0.000 |
118.277 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
118.277 |
0.000 |
118.277 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
His Majesty's Inspectorate of Education |
14.853 |
0.000 |
14.853 |
|
Curriculum |
31.124 |
0.000 |
31.124 |
|
Education Reform |
72.300 |
0.000 |
72.300 |
|
Net Expenditure |
118.277 |
0.000 |
118.277 |
Education, Culture and Gaelic
Schedule 3.5 Education Scotland
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
19.968 |
0.095 |
20.063 |
|
Proposed Changes |
4.676 |
0.000 |
4.676 |
|
ABR Proposed Budget |
24.644 |
0.095 |
24.739 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Additional funding allocated to Education Scotland to support operational costs |
2.000 |
0.000 |
2.000 |
|
Transfer from Learning to fund Scottish Attainment Challenge advisor posts |
1.000 |
0.000 |
1.000 |
|
Miscellaneous minor transfers |
1.676 |
0.000 |
1.676 |
|
Proposed Changes |
4.676 |
0.000 |
4.676 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
25.593 |
0.095 |
25.688 |
|
Less: Retained Income |
(0.949) |
0.000 |
(0.949) |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
24.644 |
0.095 |
24.739 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Education Scotland |
21.980 |
0.000 |
21.980 |
|
Education Scotland - AME |
2.664 |
0.095 |
2.759 |
|
Net Expenditure |
24.644 |
0.095 |
24.739 |
Education, Culture and Gaelic
Schedule 3.6 Children and Families
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
348.259 |
5.914 |
354.173 |
|
Proposed Changes |
(116.001) |
(1.414) |
(117.415) |
|
ABR Proposed Budget |
232.258 |
4.500 |
236.758 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer to Local Government to in relation to the delivery of Early Learning and Childcare |
(36.700) |
0.000 |
(36.700) |
|
Transfer to Local Government to fund Free School Meals during school Holidays |
(21.750) |
0.000 |
(21.750) |
|
Transfer from Social Justice to the Tackling Child Poverty Delivery plan |
3.000 |
0.000 |
3.000 |
|
Transfer to Local Government in relation to the Whole Family Wellbeing Fund (WFWF) |
(38.101) |
0.000 |
(38.101) |
|
Transfer to Local Government in relation to Kinship and Foster Care allowances |
(6.256) |
0.000 |
(6.256) |
|
Additional funding allocated to support the operational costs of the Scottish Children's Reporter Administration (SCRA) |
9.510 |
0.000 |
9.510 |
|
Additional funding allocated to support the operational costs of Children's Hearings Scotland |
5.030 |
0.000 |
5.030 |
|
Transfer to Local Government to support the implementation of the Children (Care and Justice) (Scotland) Act 2024 |
(3.500) |
0.000 |
(3.500) |
|
Transfer to Local Government to support the pay uplift for children’s social care workers |
(41.000) |
0.000 |
(41.000) |
|
Additional funding allocated to support the operational costs of the Scottish Social Services Council (SSSC) |
1.000 |
0.000 |
1.000 |
|
Transfer from Health to support the work of the National Social Work Agency (NSWA) |
3.700 |
0.000 |
3.700 |
|
Additional funding allocated to support the operational costs of Disclosure Scotland |
6.590 |
0.000 |
6.590 |
|
Transfer from Justice to support the Bairns' Hoose |
3.350 |
0.000 |
3.350 |
|
Additional funding allocated to support Secure Care accommodation costs |
1.000 |
0.000 |
1.000 |
|
Miscellaneous minor transfers |
(1.874) |
(1.414) |
(3.288) |
|
Proposed Changes |
(116.001) |
(1.414) |
(117.415) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
248.258 |
4.500 |
252.758 |
|
Less: Retained Income |
(16.000) |
0.000 |
(16.000) |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
232.258 |
4.500 |
236.758 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Children's Rights, Protection and Justice |
83.678 |
0.000 |
83.678 |
|
Creating Positive Futures |
29.546 |
0.000 |
29.546 |
|
Disclosure Scotland |
14.988 |
4.500 |
19.488 |
|
Disclosure Scotland - AME |
7.350 |
0.000 |
7.350 |
|
Workforce Development |
26.539 |
0.000 |
26.539 |
|
Early Learning and Childcare |
45.781 |
0.000 |
45.781 |
|
Care Experience - Whole Family Wellbeing |
24.376 |
0.000 |
24.376 |
|
Net Expenditure |
232.258 |
4.500 |
236.758 |
Education, Culture and Gaelic
Schedule 3.7 Gaelic
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
32.350 |
0.000 |
32.350 |
|
Proposed Changes |
(0.419) |
0.000 |
(0.419) |
|
ABR Proposed Budget |
31.931 |
0.000 |
31.931 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Miscellaneous minor transfers |
(0.419) |
0.000 |
(0.419) |
|
Proposed Changes |
(0.419) |
0.000 |
(0.419) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
31.931 |
0.000 |
31.931 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
31.931 |
0.000 |
31.931 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Gaelic |
31.931 |
0.000 |
31.931 |
|
Net Expenditure |
31.931 |
0.000 |
31.931 |
Education, Culture and Gaelic
Schedule 3.8 Higher Education and Student Support
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
557.773 |
1,024.209 |
1,581.982 |
|
Proposed Changes |
82.585 |
15.000 |
97.585 |
|
ABR Proposed Budget |
640.358 |
1,039.209 |
1,679.567 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Additional funding to Student Awards Agency Scotland in relation to staff costs |
3.500 |
0.000 |
3.500 |
|
Transfer of funding for Further Education Student Support payments |
78.720 |
0.000 |
78.720 |
|
Transfer from SFC to fund additional student places for Widening Access and Part-Time Fee Grant (PTFG) Schemes |
22.800 |
0.000 |
22.800 |
|
Additional funding in relation to Student Support and Tuition Fees payments |
3.000 |
0.000 |
3.000 |
|
Revised estimate of student loans capital and capitalised interest requirement (AME) |
(26.000) |
15.000 |
(11.000) |
|
Miscellaneous minor transfers |
0.565 |
0.000 |
0.565 |
|
Proposed Changes |
82.585 |
15.000 |
97.585 |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
640.358 |
1,039.209 |
1,679.567 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
640.358 |
1,039.209 |
1,679.567 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Higher Education Student Support and Tuition Fee Payments |
313.609 |
0.000 |
313.609 |
|
Further Education Student support |
78.720 |
0.000 |
78.720 |
|
Student Loans Company Administration Costs |
5.400 |
0.000 |
5.400 |
|
Student Loan Interest Subsidy to Bank |
1.700 |
0.000 |
1.700 |
|
Cost of Providing Student Loans (RAB Charge) (Non-Cash) AME |
375.000 |
0.000 |
375.000 |
|
Student Awards Agency for Scotland Operating Costs |
15.341 |
0.000 |
15.341 |
|
Students Awards Agency for Scotland - AME |
3.597 |
0.000 |
3.597 |
|
SAAS Capital |
2.691 |
4.209 |
6.900 |
|
Net Student Loans Advanced |
0.000 |
1,035.000 |
1,035.000 |
|
Capitalised Interest |
(400.000) |
0.000 |
(400.000) |
|
Student Loan Fair Value Adjustment |
246.000 |
0.000 |
246.000 |
|
Student Loan Sale Subsidy Impairment Adjustment |
(1.700) |
0.000 |
(1.700) |
|
Net Expenditure |
640.358 |
1,039.209 |
1,679.567 |
Education, Culture and Gaelic
Schedule 3.9 Scottish Funding Council
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
2,010.640 |
0.000 |
2,010.640 |
|
Proposed Changes |
(0.403) |
0.000 |
(0.403) |
|
ABR Proposed Budget |
2,010.237 |
0.000 |
2,010.237 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Additional funding allocated to support the Scottish Funding Council (SFC) |
3.221 |
0.000 |
3.221 |
|
Transfer to support Reform Transition team costs |
2.684 |
0.000 |
2.684 |
|
Transfer from Social Justice to support the Tackling Child Poverty delivery plan |
22.000 |
0.000 |
22.000 |
|
Transfer of funding from SFC to Further Education Student Support in relation to tuition fees |
(78.720) |
0.000 |
(78.720) |
|
Transfer of funding from SFC to Higher Education Student Support in relation to tuition fees |
(22.800) |
0.000 |
(22.800) |
|
Transfer from Learning in relation to Initial Teacher Education (ITE) |
4.100 |
0.000 |
4.100 |
|
Transfer to support the repair and renovation of Fàs building at Sabhal Mòr Ostaig, Skye |
2.568 |
0.000 |
2.568 |
|
Transfer from Entrepreneurship to fund Research Commercialisation - Proof of Concept |
2.923 |
0.000 |
2.923 |
|
Transfer from Health to fund Bachelor of Dental Surgery courses |
1.682 |
0.000 |
1.682 |
|
Transfer from Health in relation to Nurse and Midwifery Education |
54.160 |
0.000 |
54.160 |
|
Transfer from Health in relation to Paramedicine education |
4.872 |
0.000 |
4.872 |
|
Miscellaneous minor transfers |
2.907 |
0.000 |
2.907 |
|
Proposed Changes |
(0.403) |
0.000 |
(0.403) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
2,010.237 |
0.000 |
2,010.237 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
2,010.237 |
0.000 |
2,010.237 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Scottish Funding Council Administration |
14.230 |
0.000 |
14.230 |
|
College Operational Expenditure |
664.898 |
0.000 |
664.898 |
|
College NPD Expenditure |
32.580 |
0.000 |
32.580 |
|
HE Resource |
864.237 |
0.000 |
864.237 |
|
College Capital Expenditure |
47.241 |
0.000 |
47.241 |
|
HE Capital |
387.051 |
0.000 |
387.051 |
|
Net Expenditure |
2,010.237 |
0.000 |
2,010.237 |
Education, Culture and Gaelic
Schedule 3.10 Lifelong Learning and Skills
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
252.991 |
0.000 |
252.991 |
|
Proposed Changes |
(5.270) |
0.000 |
(5.270) |
|
ABR Proposed Budget |
247.721 |
0.000 |
247.721 |
|
Summary of proposed changes |
Operating £m |
Capital £m |
Total £m |
|
Transfer from Learning to support the Teaching Bursary in Scotland scheme. (STEM) |
1.000 |
0.000 |
1.000 |
|
Transfer to SFC to support Reform Transition team costs |
(2.684) |
0.000 |
(2.684) |
|
Miscellaneous minor transfers |
(3.586) |
0.000 |
(3.586) |
|
Proposed Changes |
(5.270) |
0.000 |
(5.270) |
|
Proposed Budget following Autumn Budget Revision |
Operating £m |
Capital £m |
Total £m |
|
Gross Expenditure |
247.721 |
0.000 |
247.721 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
247.721 |
0.000 |
247.721 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Lifelong Learning |
14.773 |
0.000 |
14.773 |
|
Skills |
33.414 |
0.000 |
33.414 |
|
Skills Development Scotland |
199.534 |
0.000 |
199.534 |
|
Net Expenditure |
247.721 |
0.000 |
247.721 |
Education, Culture and Gaelic
Schedule 3.11 Education, Culture and Gaelic Central Government Grants to Local Authorities
Details of Proposed Budget
|
Proposed Changes |
Operating £m |
Capital £m |
Total £m |
|---|---|---|---|
|
Original Budget |
124.550 |
0.000 |
124.550 |
|
Proposed Changes |
0.000 |
0.000 |
0.000 |
|
ABR Proposed Budget |
124.550 |
0.000 |
124.550 |
|
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 |
124.550 |
0.000 |
124.550 |
|
Less: Retained Income |
0.000 |
0.000 |
0.000 |
|
Less: Capital Receipts Applied |
0.000 |
0.000 |
0.000 |
|
Total |
124.550 |
0.000 |
124.550 |
|
Budget Analysis |
Operating £m |
Capital £m |
Total £m |
|
Gaelic Grant |
4.550 |
0.000 |
4.550 |
|
Local Government Attainment Grant |
120.000 |
0.000 |
120.000 |
|
Net Expenditure |
124.550 |
0.000 |
124.550 |