Publication - Transparency data
Autumn Budget Revision 2025 to 2026 guide: finance update
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Autumn Budget Revision (ABR) 2025 to 2026.
Annex A: Fiscal Resource Funding Envelope Breakdown
| Fiscal Resource (£m) | Scottish Budget Bill | Confirmed changes (ABR) | Funding position at ABR |
|---|---|---|---|
| Barnett | 41,132.7 | 488.8 | 41,621.5 |
| Ringfenced Funding (HMT) | 0.0 | 0.0 | 0.0 |
| Total UK Settlement (A) | 41,132.7 | 488.8 | 41,621.5 |
| Social Security Block Grant Adjustment (B) | 5,596.0 | 120.0 | 5,716.0 |
| Block Grant Adjustment for Taxes and Non-Tax Income | (20,385.7) | 0.0 | (23,385.7) |
| Scottish Income Tax | 20,477.0 | 0.0 | 20,477.0 |
| Land and Buildings Transaction Tax | 1,018.5 | (39.9) | 978.6 |
| Scottish Landfill Tax | 40.4 | 0.0 | 40.4 |
| Non-Tax Income | 25.0 | 0.0 | 25.0 |
| Net Budget Adjustment for Taxes and Non-Tax Income (C) | 1,175.2 | 0.0 | 1,135.3 |
| Reconciliations | 499.9 | 0.0 | 499.9 |
| Resource Borrowing | 0.0 | 0.0 | 0.0 |
| Resource Borrowing Costs | (141.8) | 0.0 | (141.8) |
| Capital Borrowing Costs | (170.6) | 11.0 | (159.6) |
| Scotwind | 23.0 | 0.0 | 23.0 |
| Scotland Reserve | 0.0 | 500.7 | 500.7 |
| Migrant Surcharge | 210.0 | 0.0 | 210.0 |
| KLTR | 5.0 | 0.0 | 5.0 |
| Other | 4.0 | 0.0 | 4.0 |
| Budget Cover Transfers | 8.3 | 9.5 | 17.8 |
| Other Income and Funding Adjustments (D) | 437.8 | 521.2 | 959.0 |
| Total Fiscal Resource Funding (A+B+C+D) | 48,341.7 | 1,090.2 | 49,431.9 |
| Total Fiscal Resource Budget allocated | 48,336.0 | 1,095.9 | 49,431.9 |
| Unallocated/(Overallocated) Funding | 5.8 | (5.8) | 0.0 |