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.


National Records of Scotland

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 34.512 4.000 38.512
Funding Changes 0.000 0.000 0.000
Technical Adjustments (0.100) 0.000 (0.100)
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block 0.000 0.000 0.000
Total changes proposed (0.100) 0.000 (0.100)
Proposed Budget following Spring Budget Revision 34.412 4.000 38.412
Expenditure Limit Operating
£m
Capital
£m
Total
£m
National Records of Scotland 34.412 4.000 38.412
Total Expenditure Limit 34.412 4.000 38.412
UK Funded AME Operating
£m
Capital
£m
Total
£m
National Records of Scotland 0.000 0.000 0.000
Total UK Funded AME 0.000 0.000 0.000
Other Expenditure Operating
£m
Capital
£m
Total
£m
National Records of Scotland 0.000 0.000 0.000
Total Other Expenditure 0.000 0.000 0.000
Total Budget Operating
£m
Capital
£m
Total
£m
Total Budget 34.412 4.000 38.412

Total Limit on Income (accruing resources) 9.800

Schedule 3.1 Revenue Scotland

Details of Proposed Budget

Proposed Changes Operating
£m
Capital
£m
Total
£m
Original Budget 30.400 4.000 34.400
ABR changes 4.112 0.000 4.112
ABR Budget 34.512 4.000 38.512
Proposed Changes (0.100) 0.000 (0.100)
SBR Proposed Budget 34.412 4.000 38.412
Summary of proposed changes Operating
£m
Capital
£m
Total
£m
Miscellaneous minor transfers (0.100) 0.000 (0.100)
Proposed Changes (0.100) 0.000 (0.100)
Proposed Budget following Spring Budget Revision Operating
£m
Capital
£m
Total
£m
Gross Expenditure 40.212 4.000 44.212
Less: Retained Income (5.800) 0.000 (5.800)
Less: Capital Receipts Applied 0.000 0.000 0.000
34.412 4.000 38.412
Budget Analysis Operating
£m
Capital
£m
Total
£m
Administration Costs 38.112 0.000 38.112
Depreciation charge 2.100 0.000 2.100
Capital Expenditure 0.000 4.000 4.000
Less Income (5.800) 0.000 (5.800)
Net Expenditure 34.412 4.000 38.412

Contact

Email: Finance.Co-ordination@gov.scot

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