Publication - Corporate report

Scottish Budget 2025 to 2026

Published: 4 December 2024
From: Cabinet Secretary for Finance and Local Government, +4 more … Chief Financial Officer, Director of Tax, Director-General Scottish Exchequer, Minister for Public Finance
Directorate: Exchequer Strategy Directorate, +3 more … Financial Management Directorate, Public Spending Directorate, Tax Directorate
Topic: Economy, Money and tax, Scottish Budget
ISBN: 9781836910985

The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2025 to 2026, as presented to the Scottish Parliament.

Supporting documents

Annex B - Summary of Portfolio Spending Plans

Table B.01: Total Proposed Budget for 2025-26
2025-26 Scottish Budget	Resource £m	Ring-fenced £m	Capital £m	Financial Transactions £m	Total £m	UK Funded AME £m	Total £m
Health and Social Care	20,200	417	1,005	–	21,623	108	21,731
Finance and Local Government	10,053	13	771	25	10,862	6,031	16,893
Social Justice	7,472	71	702	–	8,244	–	8,244
Education and Skills	3,194	(335)	513	(12)	3,360	874	4,234
Justice	3,494	192	511	–	4,197	–	4,197
Transport	1,545	345	2,128	(10)	4,009	1	4,009
Deputy First Minister, Economy and Gaelic	613	26	528	167	1,334	–	1,334
Rural Affairs, Land Reform and Islands	916	23	209	–	1,148	–	1,148
Net Zero and Energy	132	10	761	(3)	900	–	900
Constitution, External Affairs & Culture	321	20	35	–	376	–	376
Crown Office and Procurator Fiscal Service	225	10	12	–	248	1	249
Scottish Government	48,165	792	7,175	167	56,299	7,016	63,315
Scottish Parliament and Audit Scotland	149	15	1	–	166	2	168
Total Scotland	48,315	807	7,176	167	56,465	7,018	63,483

Table B.02: Total Managed Expenditure
				Real terms @ 2024–25 prices
	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m	2023–24 Budget £m	2024–25 Budget £m	2025–26 Budget £m
Health and Social Care	19,004	19,711	21,731	19,455	19,711	21,224
Finance and Local Government	17,228	17,889	16,893	17,637	17,889	16,499
Social Justice	6,567	7,239	8,244	6,722	7,239	8,052
Justice	3,638	3,834	4,197	3,724	3,834	4,100
Transport	3,324	3,841	4,009	3,403	3,841	3,916
Education and Skills	4,128	4,445	4,234	4,226	4,445	4,135
Deputy First Minister, Economy and Gaelic	1,914	1,429	1,334	1,960	1,429	1,303
Rural Affairs, Land Reform and Islands	1,066	1,104	1,148	1,092	1,104	1,121
Net Zero and Energy	615	678	900	629	678	879
Constitution, External Affairs & Culture	324	333	376	332	333	367
Crown Office and Procurator Fiscal Service	201	225	249	206	225	243
Scottish Parliament and Audit Scotland	148	157	168	151	157	164
Total	58,156	60,886	63,483	59,537	60,886	62,004

Table B.03: Fiscal Resource
				Real terms @ 2024–25 prices
	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m
Health and Social Care	17,520	18,393	20,200	17,936	18,393	19,730
Finance and Local Government	10,039	10,597	10,053	10,277	10,597	9,818
Social Justice	5,829	6,619	7,472	5,968	6,619	7,298
Justice	3,196	3,342	3,494	3,272	3,342	3,413
Transport	1,346	1,483	1,545	1,378	1,483	1,509
Education and Skills	2,572	2,718	3,194	2,633	2,718	3,120
Deputy First Minister, Economy and Gaelic	561	587	613	574	587	598
Rural Affairs, Land Reform and Islands	852	914	916	873	914	894
Net Zero and Energy	90	118	132	92	118	129
Constitution, External Affairs & Culture	266	288	321	272	288	314
Crown Office and Procurator Fiscal Service	186	205	225	190	205	220
Scottish Parliament and Audit Scotland	125	137	149	128	137	146
Total	42,582	45,401	48,315	43,593	45,401	47,189

Table B.04: Non-Cash (Ring-fenced)
				Real terms @ 2024–25 prices
	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m
Health and Social Care	416	394	417	426	394	407
Finance and Local Government	22	23	13	23	23	13
Social Justice	48	85	71	50	85	69
Justice	178	183	192	182	183	187
Transport	301	362	345	308	362	337
Education and Skills	367	402	(335)	376	402	(327)
Deputy First Minister, Economy and Gaelic	32	29	26	33	29	26
Rural Affairs, Land Reform and Islands	16	28	23	16	28	22
Net Zero and Energy	7	9	10	7	9	9
Constitution, External Affairs & Culture	18	19	20	18	19	19
Crown Office and Procurator Fiscal Service	9	10	10	9	10	10
Scottish Parliament and Audit Scotland	15	16	15	15	16	15
Total	1,430	1,559	807	1,464	1,559	789

Table B.05: Capital (inc Financial Transactions)
				Real terms @ 2024–25 prices
	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m
Health and Social Care	938	820	1,005	960	820	982
Finance and Local Government	905	685	796	927	685	778
Social Justice	649	535	702	665	535	685
Justice	175	306	511	179	306	499
Transport	1,680	1,996	2,118	1,720	1,996	2,069
Education and Skills	470	522	500	481	522	489
Deputy First Minister, Economy and Gaelic	802	813	696	821	813	679
Rural Affairs, Land Reform and Islands	177	163	209	181	163	204
Net Zero and Energy	499	551	758	511	551	740
Constitution, External Affairs & Culture	26	25	35	26	25	34
Crown Office and Procurator Fiscal Service	10	10	12	10	10	12
Scottish Parliament and Audit Scotland	8	2	1	8	2	1
Total	6,340	6,428	7,343	6,491	6,428	7,172

Table B.06: UK Funded Annually Managed Expenditure
				Real terms @ 2024–25 prices
	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m	2023–24 Outturn £m	2024–25 ABR Budget £m	2025–26 Budget £m
Health and Social Care	130	104	108	133	104	105
Finance and Local Government	6,261	6,584	6,031	6,409	6,584	5,890
Social Justice	40	–	–	41	–	–
Justice	88	3	–	90	3	–
Transport	-3	1	1	(3)	1	1
Education and Skills	719	804	874	736	804	854
Deputy First Minister, Economy and Gaelic	520	–	–	532	–	–
Rural Affairs, Land Reform and Islands	21	–	–	21	–	–
Net Zero and Energy	19	–	–	19	–	–
Constitution, External Affairs & Culture	15	–	–	15	–	–
Crown Office and Procurator Fiscal Service	(4)	–	1	(4)	–	1
Scottish Parliament and Audit Scotland	(1)	2	2	(1)	2	2
Total	7,804	7,499	7,018	7,990	7,499	6,854

Contact

Email: fiscalprogrammemailbox@gov.scot

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