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.
Finance and Local Government
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 | 15,033.829 | 41.463 | 15,075.292 |
| Funding Changes | 239.673 | 0.000 | 239.673 |
| Technical Adjustments | 50.400 | 0.087 | 50.487 |
| Net Whitehall Transfers | 1.677 | 0.000 | 1.677 |
| Net Transfers within Scottish Block | 266.965 | 0.000 | 266.965 |
| Total changes proposed | 558.715 | 0.087 | 558.802 |
| Proposed Budget following Spring Budget Revision | 15,592.544 | 41.550 | 15,634.094 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Local Government | 11,818.898 | 0.000 | 11,818.898 |
| Other Finance | 64.171 | 12.063 | 76.234 |
| Scottish Public Pensions Agency | 33.944 | 2.800 | 36.744 |
| Governance & Reform | 6.373 | 0.000 | 6.373 |
| Consumer Policy & Advice | 0.531 | 0.000 | 0.531 |
| Accountant in Bankruptcy | 1.923 | 1.100 | 3.023 |
| Planning | 9.900 | 0.000 | 9.900 |
| FLG Central Government Grants to Local Authorities | 7.605 | 0.000 | 7.605 |
| Financial Transactions Repayments | 0.000 | 25.000 | 25.000 |
| Contingency for year-end adjustments | 252.000 | 0.000 | 252.000 |
| Corporate Running Costs | 233.128 | 0.000 | 233.128 |
| Total Expenditure Limit | 12,428.473 | 40.963 | 12,469.436 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Corporate running costs | 0.071 | 0.587 | 0.658 |
| Contingency for year-end adjustments | 50.000 | 0.000 | 50.000 |
| Non-domestic rates | 3,114.000 | 0.000 | 3,114.000 |
| Total UK Funded AME | 3,164.071 | 0.587 | 3,164.658 |
| 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 | 15,592.544 | 41.550 | 15,634.094 |
Total Limit on Income (accruing resources) 400.000
Schedule 3.1 Local Government
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 13,132.183 | 0.000 | 13,132.183 |
| ABR changes | 1,520.916 | 0.000 | 1,520.916 |
| ABR Budget | 14,653.099 | 0.000 | 14,653.099 |
| Proposed Changes | 279.799 | 0.000 | 279.799 |
| SBR Proposed Budget | 14,932.898 | 0.000 | 14,932.898 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer from Education and Skills (Learning) to maintain/restore teacher numbers | 186.500 | 0.000 | 186.500 |
| Capital funding being reprioritised to support the Local Government pay deal | (40.000) | 0.000 | (40.000) |
| Capital funding being reprioritised to support the Local Government pay deal | 40.000 | 0.000 | 40.000 |
| Transfer from Net Zero where block grant funding to Local authorities is now expensed as of 25-26. | 36.400 | 0.000 | 36.400 |
| Transfer from Net Zero to fund Cycling Walking Safer Routes | 23.927 | 0.000 | 23.927 |
| Transfer to Local Government Finance for commissioning Single Building Assessments (SBAs) | 15.399 | 0.000 | 15.399 |
| Transfer from Housing for Rapid Rehousing Transition Plan | 3.000 | 0.000 | 3.000 |
| Additional funding from Education and Skills (Learning) associated with the Teacher Induction Scheme (included in Local Government Settlement) | 2.851 | 0.000 | 2.851 |
| Transfer to Scottish Social Services Council as part of Local Government Pay Deal | (2.593) | 0.000 | (2.593) |
| Transfer to Local Government for Discretionary Housing Payments | 2.000 | 0.000 | 2.000 |
| Transfer to Governance and Reform Invest to Save - Local Government - Clacks and Falkirk combined: Regional Collaboration bid | 2.000 | 0.000 | 2.000 |
| Transfer from DfT iro Regional Connectivity Dundee to Heathrow | 1.664 | 0.000 | 1.664 |
| Transfer to Governance and Reform Invest to Save - Local Government - Aberdeen City Council: HSCP Digital Innovation Programme - Right Care, Right Time,Right Place | 1.239 | 0.000 | 1.239 |
| Transfer by Place Based Social Justice (PBSJ) to Local Government Finance Unit | 1.100 | 0.000 | 1.100 |
| Transfer to Local Government to support deliver of Discretionary Housing Payments (DHPs) across all 32 authority areas | 1.000 | 0.000 | 1.000 |
| Transfer to Local Government for Rapid Rehousing Transition Plan | 1.000 | 0.000 | 1.000 |
| Transfer to LG for Perth & Kinross Council response to Perth city centre fire | 1.000 | 0.000 | 1.000 |
| Transfer to Governance and Reform Invest to Save - Local Government - Clackmannanshire: Transformation Space (Family Wellbeing Partnership) | 1.000 | 0.000 | 1.000 |
| Miscellaneous minor transfers | 2.312 | 0.000 | 2.312 |
| Proposed Changes | 279.799 | 0.000 | 279.799 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 14,932.898 | 0.000 | 14,932.898 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 14,932.898 | 0.000 | 14,932.898 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Non-Domestic Rates (NDR) | 3,114.000 | 0.000 | 3,114.000 |
| General Revenue Grant | 11,152.708 | 0.000 | 11,152.708 |
| Support for Capital | 662.399 | 0.000 | 662.399 |
| Funding held for agreement of Council Tax Freeze | 0.000 | 0.000 | 0.000 |
| Local Authority Advice and Policy | 3.791 | 0.000 | 3.791 |
| Net Expenditure | 14,932.898 | 0.000 | 14,932.898 |
Schedule 3.2 Other Finance
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 46.552 | 12.063 | 58.615 |
| ABR changes | 12.236 | 0.000 | 12.236 |
| ABR Budget | 58.788 | 12.063 | 70.851 |
| Proposed Changes | 5.383 | 0.000 | 5.383 |
| SBR Proposed Budget | 64.171 | 12.063 | 76.234 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfers from various Portfolios to Public Information and Engagement to fund marketing campaigns. | 4.523 | 0.000 | 4.523 |
| Transfers from Health Portfolio to Scottish Futures Trust to support NHS workstream. | 1.835 | 0.000 | 1.835 |
| Transfer of the Staff Costs budget from FLG to DFME&G portfolio due to realignment of the SG’s structure. | (1.567) | 0.000 | (1.567) |
| Miscellaneous minor transfers. | 0.592 | 0.000 | 0.592 |
| Proposed Changes | 5.383 | 0.000 | 5.383 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 64.171 | 12.063 | 76.234 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 64.171 | 12.063 | 76.234 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Procurement Shared Services | 25.569 | 0.000 | 25.569 |
| Scottish Government Capital Projects | 0.000 | 12.063 | 12.063 |
| Exchequer and Finance | 11.853 | 0.000 | 11.853 |
| Public Information and Engagement | 13.740 | 0.000 | 13.740 |
| Scotland Act Implementation | 3.750 | 0.000 | 3.750 |
| FOI Implementation | 0.049 | 0.000 | 0.049 |
| Scottish Futures Trust | 9.210 | 0.000 | 9.210 |
| Net Expenditure | 64.171 | 12.063 | 76.234 |
Schedule 3.3 Scottish Public Pensions Agency
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 33.120 | 2.800 | 35.920 |
| ABR changes | 0.118 | 0.000 | 0.118 |
| ABR Budget | 33.238 | 2.800 | 36.038 |
| Proposed Changes | 0.706 | 0.000 | 0.706 |
| SBR Proposed Budget | 33.944 | 2.800 | 36.744 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Miscellaneous minor transfers. | 0.706 | 0.000 | 0.706 |
| Proposed Changes | 0.706 | 0.000 | 0.706 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 33.944 | 2.800 | 36.744 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 33.944 | 2.800 | 36.744 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Agency Administration | 33.944 | 2.800 | 36.744 |
| Net Expenditure | 33.944 | 2.800 | 36.744 |
Schedule 3.4 Governance and Reform
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 35.387 | 0.000 | 35.387 |
| ABR changes | 0.202 | 0.000 | 0.202 |
| ABR Budget | 35.589 | 0.000 | 35.589 |
| Proposed Changes | (29.216) | 0.000 | (29.216) |
| SBR Proposed Budget | 6.373 | 0.000 | 6.373 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| To record all cabinet paper savings transfers | (12.388) | 0.000 | (12.388) |
| Transfer to Health iro Invest to Save Bid | (4.000) | 0.000 | (4.000) |
| Transfer From G&R to LG iro Invest to Save Fund | (5.768) | 0.000 | (5.768) |
| Invest to Save bid | (1.956) | 0.000 | (1.956) |
| Transfer to FSS iro SAFER Programme (Food Law Enforcement) | (1.160) | 0.000 | (1.160) |
| Transfer to Justice iro Invest to Save Bid | (1.150) | 0.000 | (1.150) |
| Transfer to CA&E iro Invest to Save Bid | (1.256) | ||
| Miscellaneous minor transfers | (1.538) | 0.000 | (1.538) |
| Proposed Changes | (29.216) | 0.000 | (27.960) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 6.373 | 0.000 | 6.373 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 6.373 | 0.000 | 6.373 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Public Service Reform and Community Empowerment | 6.373 | 0.000 | 6.373 |
| Net Expenditure | 6.373 | 0.000 | 6.373 |
Schedule 3.5 Consumer Policy & Advice
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 1.426 | 0.000 | 1.426 |
| ABR changes | (0.895) | 0.000 | (0.895) |
| ABR Budget | 0.531 | 0.000 | 0.531 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 0.531 | 0.000 | 0.531 |
| 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 | 0.531 | 0.000 | 0.531 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.531 | 0.000 | 0.531 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Consumer Policy and Advice | 0.531 | 0.000 | 0.531 |
| Net Expenditure | 0.531 | 0.000 | 0.531 |
Schedule 3.6 Accountant in Bankruptcy
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 1.851 | 1.100 | 2.951 |
| ABR changes | 0.072 | 0.000 | 0.072 |
| ABR Budget | 1.923 | 1.100 | 3.023 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 1.923 | 1.100 | 3.023 |
| 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 | 10.528 | 1.100 | 11.628 |
| Less: Retained Income | (8.605) | 0.000 | (8.605) |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 1.923 | 1.100 | 3.023 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Accountant in Bankruptcy | 1.923 | 1.100 | 3.023 |
| Net Expenditure | 1.923 | 1.100 | 3.023 |
Schedule 3.7 Planning
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 9.595 | 0.000 | 9.595 |
| ABR changes | 0.395 | 0.000 | 0.395 |
| ABR Budget | 9.990 | 0.000 | 9.990 |
| Proposed Changes | (0.090) | 0.000 | (0.090) |
| SBR Proposed Budget | 9.900 | 0.000 | 9.900 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Miscellaneous minor transfers | (0.090) | 0.000 | (0.090) |
| Proposed Changes | (0.090) | 0.000 | (0.090) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 9.900 | 0.000 | 9.900 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 9.900 | 0.000 | 9.900 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Planning | 9.335 | 0.000 | 9.335 |
| Planning & Environmental Appeals | 0.565 | 0.000 | 0.565 |
| Net Expenditure | 9.900 | 0.000 | 9.900 |
Schedule 3.8 Finance and Local Government Central Government Grants to Local Authorities
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 67.605 | 0.000 | 67.605 |
| ABR changes | (60.000) | 0.000 | (60.000) |
| ABR Budget | 7.605 | 0.000 | 7.605 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 7.605 | 0.000 | 7.605 |
| 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 | 7.605 | 0.000 | 7.605 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 7.605 | 0.000 | 7.605 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Vacant Derelict Land Grant | 7.605 | 0.000 | 7.605 |
| Climate Emergency | 0.000 | 0.000 | 0.000 |
| Inter-Island Connectivity | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 7.605 | 0.000 | 7.605 |
Schedule 3.9 Corporate Running Costs
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 207.412 | 0.500 | 207.912 |
| ABR changes | 25.654 | 0.000 | 25.654 |
| ABR Budget | 233.066 | 0.500 | 233.566 |
| Proposed Changes | 0.133 | 0.087 | 0.220 |
| SBR Proposed Budget | 233.199 | 0.587 | 233.786 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer of the Staff Costs budget from FLG to DFME&G portfolio due to realignment of the SG’s structure. | 1.956 | 0.000 | 1.956 |
| Transfer of the Staff Costs budget from FLG to DFME&G portfolio due to realignment of the SG’s structure. | (1.800) | 0.000 | (1.800) |
| Miscellaneous minor transfers | (0.023) | 0.087 | 0.064 |
| Proposed Changes | 0.133 | 0.087 | 0.220 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 233.199 | 0.587 | 233.786 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 233.199 | 0.587 | 233.786 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Corporate Running Costs | 233.199 | 0.587 | 233.786 |
| Net Expenditure | 233.199 | 0.587 | 233.786 |
Schedule 3.10 Financial Transactions Repayments
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 0.000 | 25.000 | 25.000 |
| ABR changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 0.000 | 25.000 | 25.000 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 0.000 | 25.000 | 25.000 |
| 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 | 25.000 | 25.000 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.000 | 25.000 | 25.000 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Financial Transactions Repayments | 0.000 | 25.000 | 25.000 |
| Net Expenditure | 0.000 | 25.000 | 25.000 |