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.
Housing
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 | 1,022.386 | (14.800) | 1,007.586 |
| Funding Changes | 9.000 | (15.000) | (6.000) |
| Technical Adjustments | (43.479) | 0.000 | (43.479) |
| Net Whitehall Transfers | 8.000 | 0.000 | 8.000 |
| Net Transfers within Scottish Block | (21.978) | 0.000 | (21.978) |
| Total changes proposed | (48.457) | (15.000) | (63.457) |
| Proposed Budget following Spring Budget Revision | 973.929 | (29.800) | 944.129 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Housing and Building Standards | 685.008 | (27.300) | 657.708 |
| Energy Efficiency and Decarbonisation | 295.587 | (2.500) | 293.087 |
| Cladding Remediation | 36.813 | 0.000 | 36.813 |
| Total Expenditure Limit | 1,017.408 | (29.800) | 987.608 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Housing and Building Standards | (43.479) | 0.000 | (43.479) |
| Total UK Funded AME | (43.479) | 0.000 | (43.479) |
| 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 | 973.929 | (29.800) | 944.129 |
Total Limit on Income (accruing resources) 90.000
Schedule 3.1 Housing & Building Standards
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 679.080 | (12.300) | 666.780 |
| ABR changes | (31.991) | 0.000 | (31.991) |
| ABR Budget | 647.089 | (12.300) | 634.789 |
| Proposed Changes | (5.560) | (15.000) | (20.560) |
| SBR Proposed Budget | 641.529 | (27.300) | 614.229 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| AME budget requirement as included in the SE 2025-26. | (43.479) | 0.000 | (43.479) |
| Funding to Housing for Affordable Housing supply programme. | 36.000 | 0.000 | 36.000 |
| Savings as agreed to support Path to Balance as a result of additional FT receipts. | 0.000 | (15.000) | (15.000) |
| Funding to Housing for Affordable Housing supply programme. | 8.000 | 0.000 | 8.000 |
| Transfer to F&LG for Rapid Rehousing Transition Plan | (3.000) | 0.000 | (3.000) |
| Funding to Scottish Courts and Tribunal Service for Housing & Property Chamber - Private Rented Sector | (1.398) | 0.000 | (1.398) |
| Transfer to F&LG for Perth & Kinross Council response to Perth city centre fire | (1.000) | 0.000 | (1.000) |
| Transfer to Local Government for Rapid Rehousing Transition Plan | (1.000) | 0.000 | (1.000) |
| Miscellaneous minor transfers | 0.317 | 0.000 | 0.317 |
| Proposed Changes | (5.560) | (15.000) | (20.560) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 641.529 | (27.300) | 614.229 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 641.529 | (27.300) | 614.229 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| More Homes | 642.239 | (27.300) | 614.939 |
| Fuel Poverty and Housing Quality | 1.947 | 0.000 | 1.947 |
| Housing Support | 36.414 | 0.000 | 36.414 |
| Building Standards | 4.408 | 0.000 | 4.408 |
| House AME | (43.479) | 0.000 | (43.479) |
| Net Expenditure | 641.529 | (27.300) | 614.229 |
Schedule 3.2 Energy Efficiency and Decarbonisation
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 351.617 | (2.500) | 349.117 |
| ABR changes | (28.532) | 0.000 | (28.532) |
| ABR Budget | 323.085 | (2.500) | 320.585 |
| Proposed Changes | (27.498) | 0.000 | (27.498) |
| SBR Proposed Budget | 295.587 | (2.500) | 293.087 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Release of Heat in Buildings funding to support priorities | (27.000) | 0.000 | (27.000) |
| Miscellaneous minor transfers | (0.498) | 0.000 | (0.498) |
| Proposed Changes | (27.498) | 0.000 | (27.498) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 295.587 | (2.500) | 293.087 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 295.587 | (2.500) | 293.087 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Energy Efficiency and Decarbonisation | 295.587 | (2.500) | 293.087 |
| Net Expenditure | 295.587 | (2.500) | 293.087 |
Schedule 3.3 Cladding Remediation
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 52.166 | 0.000 | 52.166 |
| ABR changes | 0.046 | 0.000 | 0.046 |
| ABR Budget | 52.212 | 0.000 | 52.212 |
| Proposed Changes | (15.399) | 0.000 | (15.399) |
| SBR Proposed Budget | 36.813 | 0.000 | 36.813 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer to Local Government Finance for commissioning Single Building Assessments (SBAs) | (15.399) | 0.000 | (15.399) |
| Proposed Changes | (15.399) | 0.000 | (15.399) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 36.813 | 0.000 | 36.813 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 36.813 | 0.000 | 36.813 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Cladding Remediation | 36.813 | 0.000 | 36.813 |
| Net Expenditure | 36.813 | 0.000 | 36.813 |