Publication - Corporate report
Scottish Budget 2026 to 2027
The Scottish Budget sets out the Scottish Government's proposed spending and tax plans for 2026-27, as presented to the Scottish Parliament
Annex C Budget Bill Reconciliation and Cash Authorisation
| - | NDPB Budget (Cash terms) £m | Non–Cash items £m | NDPB Budget (Resource Terms) £m |
|---|---|---|---|
| Health and Social Care | 186.7 | 2.4 | 189.1 |
| Finance and Local Government | 8.5 | 0.1 | 8.6 |
| Social Justice | - | - | - |
| Education and Skills | 2,280.2 | 48.9 | 2,329.2 |
| Justice and Home Affairs | 2,257.4 | 118.6 | 2,376.0 |
| Transport | 1,008.8 | 119.3 | 1,128.1 |
| Deputy First Minister, Economy and Gaelic | 555.3 | 20.6 | 576.0 |
| Housing | - | - | - |
| Rural Affairs, Land Reform and Islands | 62.0 | 4.6 | 66.6 |
| Climate Action and Energy | 129.8 | 9.6 | 139.4 |
| Constitution, External Affairs & Culture | 261.1 | 15.5 | 276.6 |
| Crown Office and Procurator Fiscal Service | - | - | - |
| Total | 6,749.9 | 339.6 | 7,089.6 |
| - | A HMT Budget £m | B NDPB Non–cash £m | C Adjusted Budget £m | D Tech Adjust £m | E Other bodies and transfers £m | F LA grants £m | G Parliamentary Budget Approval £m |
|---|---|---|---|---|---|---|---|
| Health and Social Care | 22,476.9 | (2.4) | – | 21.0 | (24.8) | – | 22,470.7 |
| Finance and Local Government | 18,589.8 | (0.1) | – | – | (3,395.3) | (315.6) | 14,878.8 |
| Social Justice | 8,105.5 | – | – | – | (3.8) | – | 8,101.7 |
| Education and Skills | 4,885.1 | (48.9) | – | – | – | 120.0 | 4,956.2 |
| Justice and Home Affairs | 4,616.8 | (118.6) | (41.1) | (2.0) | (211.9) | 86.5 | 4,329.6 |
| Transport | 4,281.5 | (119.3) | – | (29.3) | – | 12.4 | 4,145.3 |
| Deputy First Minister, Economy and Gaelic | 1,389.7 | (20.6) | – | – | – | 4.6 | 1,373.6 |
| Housing | 1,205.5 | – | – | – | (5.5) | 92.2 | 1,292.2 |
| Rural Affairs, Land Reform and Islands | 1,122.0 | (4.6) | – | – | – | – | 1,117.4 |
| Climate Action and Energy | 446.1 | (9.6) | 42.8 | – | (3.8) | – | 475.5 |
| Constitution, External Affairs & Culture | 415.8 | (15.5) | – | – | (42.7) | – | 357.6 |
| Crown Office and Procurator Fiscal Service | 259.9 | – | – | – | – | – | 259.9 |
| National Records of Scotland | – | – | – | – | 42.7 | – | 42.7 |
| Teachers and NHS Pensions | – | – | – | – | 3,366.2 | – | 3,366.2 |
| Office of Scottish Charity Regulator | – | – | – | – | 3.8 | – | 3.8 |
| Scottish Courts and Tribunal Service | – | – | – | – | 211.9 | – | 211.9 |
| Scottish Housing Regulator | – | – | – | – | 5.5 | – | 5.5 |
| Scottish Fiscal Commission | – | – | – | – | 3.1 | – | 3.1 |
| Revenue Scotland | – | – | – | – | 14.3 | – | 14.3 |
| Registers of Scotland | – | – | – | – | 7.2 | – | 7.2 |
| Environmental Standards Scotland | – | – | – | – | 3.8 | – | 3.8 |
| Consumer Scotland | – | – | – | – | 4.6 | – | 4.6 |
| Food Standards Scotland | – | – | – | – | 24.8 | – | 24.8 |
| The Scottish Government | 67,794.6 | (339.6) | 1.7 | (10.3) | – | – | 67,446.3 |
| Scottish Parliament and Audit Scotland* | 183.2 | – | – | – | – | – | 183.2 |
| The Scottish Government | 67,977.7 | (339.6) | 1.7 | (10.3) | – | – | 67,629.5 |
| Scottish Government - Portfolios | Expenditure Within Expenditure Limit £m | Expenditure Within UK Funded AME £m | Other Expenditure £m | Total Budget £m |
|---|---|---|---|---|
| Health and Social Care | 22,342.0 | 107.7 | 21.0 | 22,470.7 |
| Finance and Local Government | 11,404.8 | 3,474.0 | – | 14,878.8 |
| Social Justice | 8,086.7 | 15.0 | – | 8,101.7 |
| Education and Skills | 4,065.0 | 891.2 | – | 4,956.2 |
| Justice and Home Affairs | 3,976.6 | 350.0 | 3.0 | 4,329.6 |
| Transport | 4,116.4 | 8.2 | (29.3) | 4,145.3 |
| Deputy First Minister, Economy and Gaelic | 1,373.6 | – | – | 1,373.6 |
| Housing | 1,292.0 | 0.2 | – | 1,292.2 |
| Rural Affairs, Land Reform and Islands | 1,117.4 | – | – | 1,117.4 |
| Climate Action and Energy | 474.9 | 0.7 | – | 475.5 |
| Constitution, External Affairs & Culture | 357.6 | – | – | 357.6 |
| Total Programme | 58,657.0 | 4,847.0 | (5.3) | 63,498.7 |
| Crown Office and Procurator Fiscal Service | 259.9 | – | – | 259.9 |
| Total Scottish Government (Consolidated) | 58,916.9 | 4,847.0 | (5.3) | 63,758.6 |
| Scottish Housing Regulator | 5.5 | – | – | 5.5 |
| National Records of Scotland | 42.7 | – | – | 42.7 |
| Office of Scottish Charity Regulator | 3.8 | – | – | 3.8 |
| Scottish Courts and Tribunal Service | 211.9 | – | – | 211.9 |
| Scottish Fiscal Commission | 3.1 | – | – | 3.1 |
| Revenue Scotland | 14.3 | – | – | 14.3 |
| Registers of Scotland | 7.2 | – | – | 7.2 |
| Environmental Standards Scotland | 3.8 | – | – | 3.8 |
| Consumer Scotland | 4.6 | – | – | 4.6 |
| Food Standards Scotland | 24.4 | 0.4 | – | 24.8 |
| Scottish Teachers' and NHS Pensions Schemes | – | 3,366.2 | – | 3,366.2 |
| The Scottish Administration | 59,238.1 | 8,213.5 | (5.3) | 67,446.3 |
| Directed Funded Bodies | - | - | - | - |
| Scottish Parliament Corporate Body | 164.9 | 2.0 | – | 166.9 |
| Audit Scotland | 16.3 | – | – | 16.3 |
| The Scottish Government | 59,419.3 | 8,215.5 | (5.3) | 67,629.5 |
| - | Budget | Adjustments | Cash Authorisation | |
|---|---|---|---|---|
| £m | Depreciation £m | Other £m | £m | |
| Scottish Administration | 67,446.3 | (1,129.8) | (2,973.8) | 63,342,7 |
| Scottish Parliament Corporate Body | 166.9 | (17.0) | – | 149.9 |
| Audit Scotland | 16.3 | (0.5) | – | 15.8 |
| Total | 67,629.5 | (1,147.3) | (2,973.8) | 63,508.3 |
Details of Proposed Budget
| Proposed Budget | 2025-26 | 2026-27 | ||
|---|---|---|---|---|
| Total £m | Operating £m | Capital £m | Total £m | |
| 153.1 | 165.9 | 1.0 | 166.9 | |
| Less Retained Income | – | – | – | – |
| Capital Receipts Applied | – | – | – | – |
| 153.1 | 165.9 | 1.0 | 166.9 | |
| Budget Analysis | ||||
| Scottish Parliament Administration Costs | 152.1 | 165.9 | – | 165.9 |
| Scottish Parliament Capital Expenditure | 1.0 | – | 1.0 | 1.0 |
| Net Expenditure | 153.1 | 165.9 | 1.0 | 166.9 |
Details of Proposed Budget
| Proposed Budget | 2025-26 | 2026-27 | ||
|---|---|---|---|---|
| Total £m | Operating £m | Capital £m | Total £m | |
| - | 39.6 | 40.9 | 0.4 | 41.3 |
| Less Retained Income | (25.0) | (25.0) | – | (25.0) |
| Capital Receipts Applied | – | – | – | – |
| - | 14.6 | 15.9 | 0.4 | 16.3 |
| Budget Analysis | - | - | - | - |
| Audit Scotland Capital | 0.4 | 0.4 | 0.4 | |
| Less: income from fees & charges (Accounts Commission) | (15.8) | (15.8) | – | (15.8) |
| Less: income from fees & charges (Parliament & the Auditor General) | (9.2) | (9.2) | – | (9.2) |
| Support to Parliament & the Auditor General: Current expenditure | 23.8 | 25.1 | – | 25.1 |
| Support to the Accounts Commission: Current expenditure | 15.8 | 15.8 | – | 15.8 |
| Net Expenditure | 15.0 | 15.9 | 0.4 | 16.3 |