Publication - Corporate report
Spring Budget Revision 2025-26 - supporting document
Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2026. Provides details of Level 2 and 3 budgets.
Climate Action and Energy
Schedule 2.1 Total Changes for the Spring Budget Revision
| Total Changes for the Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Budget following the Autumn Budget Revision | 356.164 | 212.776 | 568.940 |
| Funding Changes | (157.510) | 0.000 | (157.510) |
| Technical Adjustments | 56.720 | 0.000 | 56.720 |
| Net Whitehall Transfers | 12.686 | 0.000 | 12.686 |
| Net Transfers within Scottish Block | (15.948) | 0.000 | (15.948) |
| Total changes proposed | (104.052) | 0.000 | (104.052) |
| Proposed Budget following Spring Budget Revision | 252.112 | 212.776 | 464.888 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Offshore Wind Supply Chain | 12.411 | 0.000 | 12.411 |
| Energy Transitions | 56.364 | 0.000 | 56.364 |
| Environmental Services | 204.991 | 0.000 | 204.991 |
| Climate Change | 47.983 | 0.000 | 47.983 |
| Scottish Water | (124.637) | 212.776 | 88.139 |
| Green Economy | 0.000 | 0.000 | 0.000 |
| Total Expenditure Limit | 197.112 | 212.776 | 409.888 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Environmental Services | 55.000 | 0.000 | 55.000 |
| Total UK Funded AME | 55.000 | 0.000 | 55.000 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Budget | 252.112 | 212.776 | 464.888 |
Total Limit on Income (accruing resources) 400.000
Schedule 3.1 Offshore Wind Supply Chain
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 162.500 | 0.000 | 162.500 |
| ABR changes | (25.515) | 0.000 | (25.515) |
| ABR Budget | 136.985 | 0.000 | 136.985 |
| Proposed Changes | (124.574) | 0.000 | (124.574) |
| SBR Proposed Budget | 12.411 | 0.000 | 12.411 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Release of emerging and planned underspend to support priorities | (102.865) | 0.000 | (102.865) |
| Transfer to Highlands and Islands Enterprise to fund the Offshore Wind investment programme | (19.108) | 0.000 | (19.108) |
| Transfer to Enterprise, Trade and Investment to fund the Offshore Wind investment programme | (1.000) | 0.000 | (1.000) |
| Miscellaneous minor transfers | (1.601) | 0.000 | (1.601) |
| Proposed Changes | (124.574) | 0.000 | (124.574) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 12.411 | 0.000 | 12.411 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 12.411 | 0.000 | 12.411 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Offshore Wind | 12.411 | 0.000 | 12.411 |
| Net Expenditure | 12.411 | 0.000 | 12.411 |
Schedule 3.2 Energy Transitions
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 79.786 | 0.000 | 79.786 |
| ABR changes | 3.890 | 0.000 | 3.890 |
| ABR Budget | 83.676 | 0.000 | 83.676 |
| Proposed Changes | (27.312) | 0.000 | (27.312) |
| SBR Proposed Budget | 56.364 | 0.000 | 56.364 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Whitehall transfer of GB Energy funding from UK Government to support CARES Recovery programme | 10.350 | 0.000 | 10.350 |
| Release of emerging and planned underspend within Energy Industries to support priorities | (29.954) | 0.000 | (29.954) |
| Transfer to Scottish Enterprise to support Just Transition Low Carbon Technology projects at Grangemouth | (6.900) | 0.000 | (6.900) |
| Transfer to Scottish Enterprise to support delivery of the Green Hydrogen Fund | (1.517) | 0.000 | (1.517) |
| Transfer to Skills Development Scotland to support the Oil and Gas Transition Training Fund | (1.350) | 0.000 | (1.350) |
| Miscellaneous minor transfers | 2.059 | 0.000 | 2.059 |
| Proposed Changes | (27.312) | 0.000 | (27.312) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 56.364 | 0.000 | 56.364 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 56.364 | 0.000 | 56.364 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Energy | 34.364 | 0.000 | 34.364 |
| CARES Recovery | 22.000 | 0.000 | 22.000 |
| Net Expenditure | 56.364 | 0.000 | 56.364 |
Schedule 3.3 Environmental Services
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 197.548 | 0.000 | 197.548 |
| ABR changes | 9.331 | 0.000 | 9.331 |
| ABR Budget | 206.879 | 0.000 | 206.879 |
| Proposed Changes | 53.112 | 0.000 | 53.112 |
| SBR Proposed Budget | 259.991 | 0.000 | 259.991 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Additional AME budget cover for provisions | 55.000 | 0.000 | 55.000 |
| Release of emerging and planned underspend to support priorities | (15.792) | 0.000 | (15.792) |
| Transfer from Rural Affairs, Land Reform and Islands to NatureScot to support peatland restoration work | 10.059 | 0.000 | 10.059 |
| Technical Adjustment - IFRS 16 Leases cash | 1.627 | 0.000 | 1.627 |
| Transfer from Governance and Reform to fund SEPA Invest to Save project | 1.256 | 0.000 | 1.256 |
| Miscellaneous minor transfers | 0.962 | 0.000 | 0.962 |
| Proposed Changes | 53.112 | 0.000 | 53.112 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 259.991 | 0.000 | 259.991 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 259.991 | 0.000 | 259.991 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Environmental Quality | 9.075 | 0.000 | 9.075 |
| Nature Restoration | 5.073 | 0.000 | 5.073 |
| NatureScot | 97.301 | 0.000 | 97.301 |
| Scottish Environment Protection Agency | 54.882 | 0.000 | 54.882 |
| Zero Waste | 8.085 | 0.000 | 8.085 |
| Zero Waste Scotland | 30.575 | 0.000 | 30.575 |
| Environmental Services AME | 55.000 | 0.000 | 55.000 |
| Net Expenditure | 259.991 | 0.000 | 259.991 |
Schedule 3.4 Climate Change
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 72.919 | 0.000 | 72.919 |
| ABR changes | (21.486) | 0.000 | (21.486) |
| ABR Budget | 51.433 | 0.000 | 51.433 |
| Proposed Changes | (3.450) | 0.000 | (3.450) |
| SBR Proposed Budget | 47.983 | 0.000 | 47.983 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Release of emerging and planned underspend to support priorities | (3.500) | 0.000 | (3.500) |
| Miscellaneous minor transfers | 0.050 | 0.000 | 0.050 |
| Proposed Changes | (3.450) | 0.000 | (3.450) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 47.983 | 0.000 | 47.983 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 47.983 | 0.000 | 47.983 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Climate Action and Policy | 13.750 | 0.000 | 13.750 |
| Just Transition Fund | 34.233 | 0.000 | 34.233 |
| Net Expenditure | 47.983 | 0.000 | 47.983 |
Schedule 3.5 Scottish Water
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | (117.586) | 212.776 | 95.190 |
| ABR changes | (5.223) | 0.000 | (5.223) |
| ABR Budget | (122.809) | 212.776 | 89.967 |
| Proposed Changes | (1.828) | 0.000 | (1.828) |
| SBR Proposed Budget | (124.637) | 212.776 | 88.139 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Additional loan interest received due to sustained higher interest rates | (4.399) | 0.000 | (4.399) |
| Release of emerging and planned underspend to support priorities | (1.000) | 0.000 | (1.000) |
| Transfer from Agricultural Support & Related Services to deliver Lochportain water supply connections project | 3.571 | 0.000 | 3.571 |
| Proposed Changes | (1.828) | 0.000 | (1.828) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | (124.637) | 212.776 | 88.139 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| (124.637) | 212.776 | 88.139 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Drinking Water Quality Regulator | 0.500 | 0.000 | 0.500 |
| Hydro Nation | 2.449 | 0.000 | 2.449 |
| Interest on Voted Loans | (137.999) | 0.000 | (137.999) |
| Private Water | 10.413 | 0.000 | 10.413 |
| Voted Loans | 0.000 | 212.776 | 212.776 |
| Net Expenditure | (124.637) | 212.776 | 88.139 |
Scottish Water Business Stream Holdings is the subsidiary that undertakes the governance and financing of Scottish Water Business Stream.
Schedule 3.6 Green Economy
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 0.000 | 0.000 | 0.000 |
| ABR changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 0.000 | 0.000 | 0.000 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 0.000 | 0.000 | 0.000 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Miscellaneous minor transfers | 0.000 | 0.000 | 0.000 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 0.000 | 0.000 | 0.000 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.000 | 0.000 | 0.000 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Green Economy | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 0.000 | 0.000 | 0.000 |