Publication - Transparency data
Guide to the SBR 2025-26 - Finance Update for the Finance and Public Administration Committee
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision (SBR) 2025 to 2026.
Annex A - Fiscal Resource Funding Envelope Breakdown
| Fiscal Resource (£m) | ABR position | Changes at SBR | SBR position | Changes since SBR | Latest position |
|---|---|---|---|---|---|
| Barnett | 41,621.5 | (284.0) | 41,337.6 | 0.2 | 41,337.8 |
| Total UK Settlement (A) | 41,621.5 | (284.0) | 41,337.6 | 0.2 | 41,337.8 |
| Social Security Block Grant Adjustment (B) | 5,716.0 | 86.7 | 5,802.8 | 0.0 | 5,802.8 |
| Block Grant Adjustment for Taxes and Non-Tax Income | (20,385.7) | (29.1) | (20,414.8) | 0.0 | (20,414.8) |
| Scottish Income Tax | 20,477.0 | 0.0 | 20,477.0 | 0.0 | 20,477.0 |
| Land and Buildings Transaction Tax | 978.6 | (7.6) | 971.0 | 0.0 | 971.0 |
| Scottish Landfill Tax | 40.4 | 23.6 | 64.0 | 0.0 | 64.0 |
| Non-Tax Income | 25.0 | 0.0 | 25.0 | 0.0 | 25.0 |
| Net Budget Adjustment for Taxes and Non-Tax Income (C) | 1,135.3 | (13.1) | 1,122.2 | 0.0 | 1,122.2 |
| Reconciliations | 499.9 | 0.0 | 499.9 | 0.0 | 499.9 |
| Resource Borrowing | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Resource Borrowing Costs | (141.8) | 0.0 | (141.8) | 0.0 | (141.8) |
| Capital Borrowing Costs | (159.6) | 0.0 | (159.6) | 0.0 | (159.6) |
| Scotwind | 23.0 | 0.0 | 23.0 | 0.0 | 23.0 |
| Scotland Reserve | 500.7 | 10.0 | 510.7 | 0.0 | 510.7 |
| Migrant Surcharge | 210.0 | (12.6) | 197.4 | 26.0 | 223.4 |
| KLTR | 5.0 | 0.0 | 5.0 | 0.0 | 5.0 |
| Other | 4.0 | 0.0 | 4.0 | 0.0 | 4.0 |
| Budget Cover Transfers | 17.4 | 15.6 | 33.0 | (25.7) | 7.2 |
| Other Income and Funding Adjustments (D) | 958.6 | 13.0 | 971.6 | 0.3 | 971.9 |
| Total Fiscal Resource Funding (A+B+C+D) | 49,431.4 | (197.3) | 49,234.1 | 0.3 | 49,234.4 |
| Total Fiscal Resource Budget allocated | 49,431.9 | (197.8) | 49,234.1 | 0.0 | 49,234.1 |
| Unallocated Funding | (0.5) | 0.5 | 0.0 | 0.0 | 0.0 |