Guide to the SBR 2025-26 - Finance Update for the Finance and Public Administration Committee

A. Guide to the Spring Budget Revision

1. The budget process for 2025-26 commenced with the publication of the Scottish Budget and annual Budget Bill which provided details of the Scottish Government’s spending plans. These plans (as amended at Stages 2 and 3 of the Budget Bill) were approved by the Scottish Parliament on 25 February 2025 and received Royal Assent on 28 March 2025.

2. Once the Budget Act has been approved by the Scottish Parliament, there are usually two opportunities to amend the budget as the year progresses - the Autumn Budget Revision and a Spring Budget Revision. The Spring Budget Revision provides the final opportunity to amend the budget figures.

3. The Spring Budget Revision was finalised on 22nd January ahead of the draft SSI being laid in Parliament on 22 January 2026. This guide was provided to the Finance and Public Administration Committee on the 10th February ahead of the scheduled scrutiny session on 17 February 2026.

A.1 Summary of the Spring Budget Revision

4. The Spring Budget Revision is routine parliamentary business that proposes amendments to better align the Government’s budget with its planned spending profile.

5. The changes proposed in the Spring Budget Revision result in an increase in the approved budget of £3,394.9 million from £64,526.8 million to £67,921.7 million.

6. The changes to the Budget are broken down into four main areas:

• A.2 - Funding changes to reflect deployment of available resources to portfolios (total net decrease to the budget of £462.2 million);
• A.4 - Technical adjustments (net increase to the budget of £3,777.6 million);
• A.3 - Whitehall transfers and HM Treasury allocations to the Scottish Government (£79.5 million); and
• A.5 - The transfer of resources between Scottish Government portfolios.

7. The main changes included under each heading are categorised in table 1.2 in the Budget Revision document and summarised below.

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 Social Care	21,758.8	123.0	125.7	85.3	(41.3)	22,051.5
Finance and Local Government	15,075.3	239.7	50.5	1.7	267.0	15,634.1
Social Justice	7,541.5	(226.2)	6.0	0.4	(11.1)	7,310.6
Education and Skills	3,966.4	11.3	3,001.5	0.0	(156.1)	6,823.1
Justice and Home Affairs	4,051.0	(319.6)	340.0	0.0	5.3	4,076.8
Transport	3,930.3	(56.7)	(13.7)	0.4	(60.1)	3,800.3
Rural Affairs, Land Reform and Islands	1,132.0	10.6	(2.5)	0.0	(14.8)	1,125.2
Climate Action and Energy	568.9	(157.5)	56.7	12.7	(15.9)	464.9
Deputy First Minister, Economy and Gaelic	1,387.2	(79.2)	127.4	(30.7)	37.4	1,442.2
Constitution, External Affairs & Culture	323.9	0.0	0.0	0.0	(2.3)	321.6
Housing	1,007.6	(6.0)	(43.5)	8.0	(22.0)	944.1
Crown Office and Procurator Fiscal Service	250.8	0.0	13.3	0.0	0.7	264.7
Scottish Government	60,993.7	(460.6)	3,661.3	77.8	(13.2)	64,259.1
Scottish Housing Regulator	5.6	(0.1)	0.0	0.0	0.0	5.5
National Records of Scotland	38.5	0.0	(0.1)	0.0	0.0	38.4
Office of the Scottish Charity Regulator	3.8	0.0	0.0	0.0	0.0	3.8
Scottish Courts and Tribunals Service	207.7	0.2	1.1	1.7	9.1	219.8
Scottish Fiscal Commission	2.8	0.0	0.0	0.0	0.0	2.8
Revenue Scotland	12.0	(0.9)	0.0	0.0	0.3	11.3
Registers of Scotland	5.6	0.0	0.8	0.0	0.0	6.4
Environmental Standards Scotland	3.2	(0.1)	0.0	0.0	0.0	3.1
Food Standards Scotland	23.3	0.0	0.0	0.0	3.5	26.9
Consumer Scotland	4.4	0.0	0.0	0.0	0.0	4.5
Scottish Teachers’ and NHS Pension Schemes	3,058.2	0.0	115.7	0.0	0.0	3,173.8
Scottish Administration	64,358.7	(461.4)	3,778.8	79.5	(0.3)	67,755.3
Scottish Parliamentary Corporate Body	153.1	0.0	(1.2)	0.0	0.3	152.2
Audit Scotland	15.0	(0.8)	0.0	0.0	0.0	14.2
Total Scottish Budget	64,526.8	(462.2)	3,777.6	79.5	0.0	67,921.7

A.2 Funding Changes

8. Funding changes provide additional budget spending power to portfolios and programmes, and also some reductions where funding has been returned to the centre for redeployment elsewhere.

Table 1.2 provides the funding changes on a net basis by portfolio, however the gross impact is shown below.

Scottish Government Portfolios	Funding Additions	Funding Reductions	Net Funding Changes
Health and Social Care	123.0	0.0	123.0
Finance and Local Government	252.1	(12.4)	239.7
Social Justice	74.0	(300.2)	(226.2)
Education and Skills	36.4	(25.2)	11.3
Justice and Home Affairs	30.4	(350.0)	(319.6)
Transport	15.3	(72.0)	(56.7)
Rural Affairs, Land Reform and Islands	16.0	(5.4)	10.6
Climate Action and Energy	0.0	(157.5)	(157.5)
Deputy First Minister, Economy and Gaelic	34.8	(113.9)	(79.2)
Constitution, External Affairs and Culture	0.0	0.0	0.0
Housing	36.0	(42.0)	(6.0)
Crown Office and Procurator Fiscal Service	0.0	0.0	0.0
Scottish Government	618.0	(1,078.6)	(460.6)
Scottish Housing Regulator	0.0	(0.1)	(0.1)
National Records of Scotland	0.0	0.0	0.0
Office of the Scottish Charity Regulator	0.0	0.0	0.0
Scottish Courts and Tribunals Service	0.2	0.0	0.2
Scottish Fiscal Commission	0.0	0.0	0.0
Revenue Scotland	0.0	(0.9)	(0.9)
Registers of Scotland	0.0	0.0	0.0
Environmental Standards Scotland	0.0	(0.1)	(0.1)
Food Standards Scotland	0.0	0.0	0.0
Consumer Scotland	0.0	0.0	0.0
Scottish Teachers’ and NHS Pension Schemes	0.0	0.0	0.0
Total Scottish Administration	618.3	(1,079.7)	(461.4)
Scottish Parliament Corporate Body	0.0	0.0	0.0
Audit Scotland	0.0	(0.8)	(0.8)
Total Scottish Budget	618.3	(1,080.5)	(462.2)

A.2.1 Gross Funding Changes

9. The largest element of funding deployed in the budget revision is being provided to the Health and Social Care portfolio. This totals £123 million, of which £100 million is resource funding. Of this, £75 million has been provided to support health services, driven by additional demand and inflationary pressures. The residual £25 million relates to timing of Clinical Negligence and Other Risks Indemnity Scheme (CNORIS) payments, with funding carried forward from 2024-25 into 2025-26.

10. In addition, £23 million of Capital budget is being provided to support research and development costs.

11. The Finance and Local Government portfolio has funding additions totalling £252.1 million in the budget revision. This incorporates £0.1 million of funding provided to the Scottish Futures Trust for eNICs increase while £252 million will be held centrally within the portfolio. This compromises of;

• £200 million held as contingency for year-end audit adjustments as well as allowing for any changes in demand led schemes and devolved tax receipts as the financial year concludes. This contingency is required on an annual basis.
• Within the 2026-27 Scottish Budget there is currently a £150 million Scotland Reserve carry forward assumption supporting the overall resource funding envelope. £52 million of this included within the contingency figure. Further underspends, as the financial year concludes will be utilised to support this assumption.

12. As the Scottish Government cannot overspend its budget, it must maintain a level of contingency to accommodate year-end audit adjustments, as well as other forecast movements and volatility. The approach this year is consistent with last year.

13. It is important to recognise the scale of demand-led schemes and the associated volatility when considering the level of contingency held. A variance of just two per cent in Social Security benefit expenditure could result in a £120 million movement. As final costs are not confirmed until after the financial year-end, when no mitigation levers remain, it is prudent to retain this contingency given the volatility experienced in previous years.

14. The Social Justice portfolio has seen funding increases totalling £74 million to support increases in benefit forecast expenditure (decreases in benefits of £298 million are set out in the reductions to portfolio section of the guide). The budgets have been revised to align with independent forecasts from the Scottish Fiscal Commission, published in January 2026. The table below shows the individual benefits where forecast costs are expected to increase.

Benefit

Pension Age Winter Heating Payment

Budget Change

45.5

Benefit

Pension Age Disability Payment

Budget Change

17.0

Benefit

Scottish Adult Disability Living Allowance

Budget Change

11.4

Benefit

Severe Disablement Allowance

Budget Change

0.1

Benefit

Total forecast increases

Budget Change

74.0

15. The forecast for the Pension Age Winter Heating Payment has increased following latest forecasts, primarily due to the grossing up of the benefit. At the time of the ABR we had used an estimate of £120 million for the total cost of the enhanced benefit. This assumed that payments would only be made to those who earned less than £35k. Following discussions with UK Government it has instead been agreed the payments process will mirror the rest of the UK with payments made on a gross basis to all with a clawback of amounts overpaid through individuals tax codes or Self-Assessment tax returns. The Scottish Government’s block grant adjustment for Winter Fuel Payment will also be provided on a gross basis, effectively offsetting this increase.

16. The forecast for Pension Age Disability Payment has increased due to higher-than-expected caseload growth, reflecting updated data on disability prevalence among older people. Longer-term health impacts associated with the COVID-19 pandemic are also contributing to sustained demand.

17. As part of the work producing Scotland’s Economic and Fiscal Forecasts in January, the Scottish Fiscal Commission have undertaken a detailed review of the key drivers of changes in forecast social security benefit expenditure in 2025-26 and beyond. Where relevant the explanations have been included within the Guide.

18. Detail on the reasons for reductions in funding for those areas of Social Security Assistance where forecasts have decreased are outlined at paragraph 32.

19. The Education and Skills portfolio receive £36.4 million in additional funding. This includes £15 million in financial transactions for the Scottish Funding Council. This funding is required to fund institutional sustainability, providing support for the sector. £11.4 million in resource budget has been provided to cover college maintenance pressures after the work was reclassified from capital to resource. A further £10 million has been provided to address wider portfolio pressures.

20. The Justice and Home Affairs portfolio has funding increases of £30.4 million. The largest component of this relates to £24.7 million provided to cover the costs of the visit of both the President and Vice President of the United States. These costs have been borne fully by the Scottish Government.

21. A further £5.5 million of resource budget is provided to the Scottish Police Authority to meet the costs of the pay inflation agreement, with £0.2 million of previously unallocated eNICs consequentials also provided within the budget revision.

22. The Transport portfolio has been allocated £15.3 million. This includes £10 million for latest forecast costs for Concessionary Fares predominantly driven by higher than expected demand and cost assumptions for the delivery of the Older and Disabled Persons and Under 22’s scheme in the first 9 months of the year. £5.3 million of capital budget is being provided for Caledonian Maritime Assets Ltd (CMAL) to offset lower than anticipated capital receipts.

23. The Rural Affairs, Land Reform and Islands portfolio sees funding increases of £16 million. This is funding for the Marine Directorate for onward distribution to Local Government from the allocation of Crown Estate net revenues relating to income generated within 12 nautical miles of the coast. An agreement is in place to allocate those revenues to coastal local authorities.

24. The Deputy First Minister, Economy and Gaelic portfolio has funding increases of £34.8 million. Additional funding of £8.9 million has been provided to support the operational costs of the Scottish Child Abuse Inquiry. This transfer supports the commitment to fully fund an independent inquiry into historical abuse in care.

25. Additional funding of £9.1 million has been provided to Redress Scotland to meet higher Statutory Scheme payments. This reflects a rise in independently assessed determinations in quarter four of the financial year, increasing the volume of payments required. Extra capacity is needed to reduce the waiting time and risk for survivors awaiting a determination.

26. Highland and Islands Enterprise have received £4.4 million for the Island Resilience Fund which will support businesses impacted by Calmac ferry disruption.

27. £4.1 million has been provided to Ferguson Marine. The proposed change is to cover subsidy grant support to Alexander Dennis’ company furlough scheme. This is a transfer to Strategic Commercial Asset Division’s overall resource budget, not specifically to Ferguson Marine.

28. The portfolio has also received £2.5 million of funding to support the six point export plan, a key commitment of the Programme for Government.

29. Scottish Enterprise is receiving £2.2 million of additional financial transactions funding to support lending.

30. The Government Business and Constitutional Relations receives £2.4 million of additional funding. Of this, £1.3 million will support delivery of the new eCounting system for local government elections which the Scottish Government procures and manages in partnership with local authorities. A further £1.1 million covers the costs of accessing the UK online absent‑voting application for the Scottish Parliament election in May 2026.

31. £36 million of capital funding has been provided for the Affordable Housing Supply Programme within the Housing portfolio. This funding will be used to help deliver the Housing Emergency action plan, doubling investment in acquisitions.

A.2.2 Reductions to Portfolios

32. The Justice and Home Affairs portfolio has funding reductions of £350 million. Following an agreement with HM Treasury, funding for Police and Fire Pensions has now been reclassified from DEL to AME. This results in a £350 million per annum reduction to the resource block grant from 2025-26 onwards. The transfer of the costs of these pensions scheme to AME brings the treatment in line with UK Consolidated Budgeting Guidance and other unfunded pension schemes. There is a corresponding technical adjustment in AME to reflect the change in classification, meaning the change has no net impact on discretionary spending.

33. As outlined in paragraph 14, the Social Justice portfolio has funding reductions of £300.2 million which almost entirely relate to reductions in forecasted social security benefit expenditure (£298 million). This is largely due to reduced forecast costs for disability and carer payments.

Benefit

Adult Disability Payment

Budget Change

(208.2)

Benefit

Child Disability Payment

Budget Change

(32.7)

Benefit

Carer Support Payment

Budget Change

(21.3)

Benefit

Scottish Child Payment

Budget Change

(13.9)

Benefit

Two Child Limit Payment

Budget Change

(11.3)

Benefit

Best Start Foods

Budget Change

(2.5)

Benefit

Best Start Grant

Budget Change

(2.5)

Benefit

Industrial Injuries Disablement Scheme

Budget Change

(2.3)

Benefit

Carers Allowance Supplement

Budget Change

(1.8)

Benefit

Funeral Support Payment

Budget Change

(1.2)

Benefit

Child Winter Heating Payment

Budget Change

(0.2)

Benefit

Job Start Payment

Budget Change

(0.1)

Benefit

Total forecast decreases

Budget Change

(298.0)

34. The largest movement is in Adult Disability Payment (ADP). The forecast has been reduced because fewer applications have been authorised than previously assumed, and more people are exiting the payment than earlier projections suggested. While application volumes have remained relatively stable, the authorisation rate has been lower than forecast, and higher exit rates have reduced expected caseload growth. As a result, projected spending on ADP is lower than in the previous forecast.

35. Spending on Child Disability Payment (CDP) has been revised down following an updated forecast of the number of young people leaving the benefit. Fewer 17 and 18‑year‑olds are now expected to remain on CDP than was originally anticipated.

36. Spending on Carer Support Payment has also been revised down. Fewer people are receiving disability payments and a lower percentage of those people having a carer to receiving Carer Support.

37. The previously agreed budget of £11.3 million for the Two Child Limit Payment has been removed, following the announcement from the UK Government that it would remove the two-child limit from April 2026.

38. The remaining £2.2 million reduction within the portfolio is due to slippage in IT infrastructure spend associated with the replacement case management system for Rent Service Scotland.

39. The Climate Action and Energy portfolio has total funding reductions of £157.5 million, which is driven mainly by slippage in capital projects spend. Offshore Wind has reduced by £102.9 million, reflecting slower than anticipated market progression. This specifically relates to geopolitical instability having contributed to higher costs of capital, ongoing uncertainty across the offshore wind sector, and global supply-chain constraints. Together, these factors are affecting the pace of offshore wind deployment, with some developers delaying investment decisions and revisiting project timelines.

40. Elsewhere within the portfolio, the Energy Transitions capital budget has been reduced by £25.2 million with an accompanying resource budget reduction of £4.7 million. This includes underspends in the Grangemouth Just Transition Fund of £16.5 million and £7.3 million for Hydrogen Capital Programme. There are further budget reductions within Environmental Services (£15.8 million) including £11.3 million of capital for Environmental Quality and Resilience, £3.5 million of resource within Climate Change and Scottish Water for additional interest income due to sustained higher interest rates (£4.4 million) and parts of the Hydro Nation programme (£1 million).

41. The Deputy First Minister, Economy and Gaelic portfolio has total funding reductions of £113.9 million. This is largely a result of estimated recovery of £100 million of additional income from the European Structural Funds programmes, which remains subject to change until final EU checks are completed.

42. Highlands and Islands Enterprise have returned £6.1 million in funding due to delays in capital projects including the Haventus project at Arderseir, with Digital Connectivity also returning £5 million in capital funding, again linked to delays in projects. The Covid-19 inquiry is returning £2.7 million of resource budget as a result of in-year budget reprofiling.

43. The Transport portfolio sees funding reductions of £72 million, mainly relating to emerging underspends in capital projects. Ferry Services has been reduced by £38.4 million. This is driven by reprofiling of vessel procurement and harbour works, drydock repairs and a reduction to resilience payments required. Sustainable Travel, Low Carbon and Other Transport projects have decreased by £33.1 million with reprofiled spend into future years and Rail Services reduced by £0.5 million.

44. Housing has funding reductions of £42 million. £27 million of this relates to a reduction in demand for Heat in Buildings capital expenditure. The remaining £15 million is a result of additional financial transactions income receipts.

45. The Education and Skills portfolio has funding reductions totalling £25.2 million. £13.7 million of capital has been surrendered by the Scottish Funding Council as a result of the reclassification of college maintenance from capital to resource, with additional resource provided as per paragraph 19. The portfolio has provided an additional £11.5 million of capital savings, £10 million from Learning and £1.5 million from Education Reform.

46. The Finance and Local Government portfolio is seeing a £12.4 million funding reduction relating to funding provided for Public Sector Reform. The underspend relates to the Invest to Save fund, with a number of projects being less delivery ready than initially anticipated.

47. Rural Affairs, Land Reform and Islands have funding reductions of £5.4 million. £3.1 million of this relates to capital slippage on the Royal Botanic Gardens Energy Centre. Elsewhere within the portfolio, various minor savings have been surrendered totalling £2.3 million.

A.3 Whitehall Transfers

48. There are a number of specific Whitehall transfers and allocations from HM Treasury recognised at the Spring Budget Revision. The net positive impact on the Scottish Budget overall is £79.5 million.

49. Funding of £85.3 million is being provided to the Health and Social Care portfolio. This includes £71.3 million of AME budget cover for the Scottish Infected Blood Support Scheme interim payments which are funded from the UK Department of Health and Social Care, £10.9 million for Branded Medicines Pricing and Access funding and £1.8 million of funding for Research Data Scotland alongside some other smaller balances.

50. There is a reduction of £30.7 million in the Deputy First Minister, Economy and Gaelic portfolio. This is driven by £47.8 million in City Deals funding being returned to HM Treasury. This will be reprofiled into future years with no loss of funding for the overall City Deal programme. The portfolio has also received £14.4 million from the UK Ministry of Housing, Communities and Local Government in respect of Investment Zones and £6.3 million from the Department for Science, Innovation and Technology for Project Gigabit whilst returning £3.6 million in respect of Green Freeports.

51. £12.7 million is provided to the Climate Action and Energy portfolio in respect of GB Energy funding to support CARES Recovery programme (£10.3 million) Grangemouth Skills Intervention (£1.4 million) and Oil and Gas Regional Skills partnership (£0.9 million). £8 million has been provided to the Housing portfolio following a CMA Housebuilding payment.

52. Funding of £1.7 million is being provided to the Finance and Local Government portfolio primarily for Regional Connectivity. Scottish Courts and Tribunals Service have received £1.7 million relating to the devolution of Personal Independence Payment appeals from HM Courts and Tribunals Service.

53. Social Justice have received £0.4 million for Ukrainian Refugee Thank You Payments while Transport received £0.4 million for A75 Union Connectivity Funding.

A.4 Technical Adjustments

54. The Spring Budget Revision records net positive technical changes of £3,777.6 million.

55. The biggest changes are within the Education and Skills portfolio, which sees a £3,001.5 million increase in overall budget. By far the largest element of this relates to technical, non-cash changes in valuation of Student Loans - a £2,939 million movement in the Student Loan carrying value. This large movement follows the implementation of a new, more accurate, model for forecasting student loan repayments and changes to the discount factor applied for that valuation.

56. The drivers for the change in the estimated value of student loans are largely technical/methodological, rather than being driven by changes in economic conditions or policy . The Scottish Government, alongside other Devolved Administrations, moved to new set of student loan valuation models in December 2025 that considerably improve the accuracy of student loan repayment forecasts and thus the estimated value of student loans. The UK Government had adopted the model in 2022.

57. In addition to the model transition, there has been a considerable increase in the level of discounting used in the model since the last estimates. This is due to the alignment of the Retail Prices Index (RPI) to the Consumer Prices Index including owner occupiers’ housing costs (CPIH) in the OBR’s long-term determinants forecast and an increase to the discount rate in all years, set by HM Treasury.

58. There is a further £62.4 million of additional AME budget cover in respect of student loans capital and capitalised interest requirement. There is no impact on the Scottish Government’s discretionary spending as a result of these adjustments.

59. The Justice and Home Affairs portfolio sees a £340 million increase in their AME budget requirement, mainly driven by the £350 million switch of Police and Fire Pensions discussed in paragraph 32 above.

60. The Finance and Local Government portfolio is receiving £50.5 million for technical adjustments that provides AME budget cover for provisions.

61. There is £125.7 million of additional budget cover being provided to the Health and Social Care portfolio for technical adjustments. £103 million of non-cash budget cover is provided for changes to the scoring of Private Finance Initiatives (PFI) leases and donated assets, which has no impact on the Scottish Government’s discretionary spend. Additional depreciation budget is also provided (£49.8 million) as well as £5.1 million of AME budget relating to IFRS 16. These amounts are offset by a £32.2 million net reduction in non-cash AME requirements mainly relating to a reduction in the level of NHS impairments assumed at the time of the Scottish Budget being set.

62. There is a £115.7 million increase in the forecast costs for future NHS and Teachers pension costs. This arises from a refinement in the forecast based on scheme pension benefit payments and member employer and employee contributions. There is no impact on the Scottish Government’s discretionary spend as a consequence of this revised forecast.

63. The Deputy First Minister, Economy and Gaelic portfolio will receive £127.4 million of budget cover for other technical adjustments. This includes £80 million for the Scottish National Investment Bank to offset changes in the value of the bank’s existing investments, and £45 million for the existing provision for Redress Statutory Scheme Payments, required as a result of increases in the expected number of applicants.

64. The Climate Action and Energy portfolio has net technical adjustments of £56.7 million, of which £55 million relates to an AME provision for potential liabilities associated with the Deposit Return Scheme.

65. Transport Scotland have returned £12.6 million of working capital cash cover for the Scottish Rail Holdings, whilst Sustainable Travel, Low Carbon and Other Transport have received £1.2 million of non-cash AME budget to provide corporation tax cover for Scottish Canals.

66. Crown Office and Procurator Fiscal Service have received £13.3 million in Non-Cash AME to cover an impairment arising from estate improvement works, including the decarbonisation project, which does not increase property value.

Scottish Government Portfolios	Whitehall	Other Technical	Net Changes
Health and Social Care	85.3	125.7	211.0
Finance and Local Government	1.7	50.5	52.2
Social Justice	0.4	6.0	6.4
Education and Skills	0.0	3,001.5	3,001.5
Justice and Home Affairs	0.0	340.0	340.0
Transport	0.4	(13.7)	(13.3)
Rural Affairs, Land Reform and Islands	0.0	(2.5)	(2.5)
Climate Action and Energy	12.7	56.7	69.4
Deputy First Minister, Economy and Gaelic	(30.7)	127.4	96.7
Constitution, External Affairs & Culture	0.0	0.0	0.0
Housing	8.0	(43.5)	(35.5)
Crown Office and Procurator Fiscal	0.0	13.3	13.3
Scottish Government	77.8	3,661.3	3,739.1
Scottish Housing Regulator	0.0	0.0	0.0
National Records of Scotland	0.0	(0.1)	(0.1)
Office of the Scottish Charity Regulator	0.0	0.0	0.0
Scottish Courts and Tribunals Service	1.7	1.1	2.8
Scottish Fiscal Commission	0.0	0.0	0.0
Revenue Scotland	0.0	0.0	0.0
Registers of Scotland	0.0	0.8	0.8
Environmental Standards Scotland	0.0	0.0	0.0
Food Standards Scotland	0.0	0.0	0.0
Consumer Scotland	0.0	0.0	0.0
Scottish Teachers’ and NHS Pension Schemes	0.0	115.7	115.7
Total Scottish Administration	79.5	3,778.8	3,858.3
Scottish Parliament Corporate Body	0.0	(1.2)	(1.2)
Audit Scotland	0.0	0.0	0.0
Total Scottish Budget	79.5	3,777.6	3,857.1

A.5 Internal Transfers

67. There are a number of internal transfers within the Scottish Block as part of the Autumn Budget Revision process. Transfers between and within portfolios are ‘zero-sum’.

68. The significant budget internal transfers between portfolios include:

• Transfer from Education and Skills to Local Government within the Finance and Local Government portfolio to support Teacher numbers (£186.5 million).
• Transfers from Transport to Local Government to fund grant payments to local authorities for the provision of Cycling, Walking and Safer Routes programme and Support for Inter-Island Ferries programme (£60.3 million).
• Transfer from Health and Social Care to Education and Skills for New Medical Places Funding at Scottish Universities (£22.7 million).
• Transfer from Health and Social Care to Education and Skills to support teaching fees (£20.0 million).
• Transfer from Climate Action and Energy to Deputy First Minister, Economy and Gaelic portfolio for Offshore Wind investment programme funding for Highlands and Islands Enterprise (£19.1 million).
• Transfer from Housing to Local Government within the Finance and Local Government portfolio to support the Scottish Government’s Cladding Remediation Programme for the commissioning of Single Building Assessments (£15.4 million).
• Transfer from Health and Social Care to Education and Skills for Student teaching grants (£10.8 million).