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Publication - Corporate report

Spring Budget Revision 2025-26 - supporting document

Published
22 January 2026
From
Chief Finance Officer, +1 more … Minister for Public Finance
Directorate
Financial Management Directorate
Topic
Economy, Scottish Budget
ISBN
9781806437153

Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2026. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Summary Tables

Table 1.1 Changes sought in Spring Budget Revision (TME)
Scottish Government Portfolios

Resources other than Accruing Resources as shown in the ABR
£m

Change Proposed
£m

Revised Budget
£m
Health and Social Care 21,758.8 292.7 22,051.5
Finance and Local Government 15,075.3 558.8 15,634.1
Social Justice 7,541.5 (230.9) 7,310.6
Education and Skills 3,966.4 2,856.7 6,823.1
Justice and Home Affairs 4,051.0 25.8 4,076.8
Transport 3,930.3 (130.0) 3,800.3
Rural Affairs, Land Reform and Islands 1,132.0 (6.7) 1,125.2
Climate Action and Energy 568.9 (104.1) 464.9
Deputy First Minister, Economy and Gaelic 1,387.2 55.0 1,442.2
Constitution, External Affairs & Culture 323.9 (2.3) 321.6
Housing 1,007.6 (63.5) 944.1
Crown Office and Procurator Fiscal Service 250.8 13.9 264.7
Total Scottish Government (Consolidated) 60,993.7 3,265.3 64,259.1
Scottish Housing Regulator 5.6 (0.1) 5.5
National Records of Scotland 38.5 (0.1) 38.4
Office of the Scottish Charity Regulator 3.8 0.0 3.8
Scottish Courts and Tribunals Service 207.7 12.1 219.8
Scottish Fiscal Commission 2.8 0.0 2.8
Revenue Scotland 12.0 (0.7) 11.3
Registers of Scotland 5.6 0.8 6.4
Environmental Standards Scotland 3.2 (0.1) 3.1
Food Standards Scotland 23.3 3.6 26.9
Consumer Scotland 4.4 0.0 4.5
Scottish Teachers’ and NHS Pension Schemes 3,058.2 115.7 3,173.8
Total Scottish Administration 64,358.7 3,396.6 67,755.3
Direct Funded Bodies
Scottish Parliament Corporate Body 153.1 (0.9) 152.2
Audit Scotland 15.0 (0.8) 14.2
Total Scottish Budget 64,526.8 3,394.9 67,921.7
Table 1.2 – Summary of Changes by Type Scottish Government Portfolios
Resources other than Accruing Resources as shown in the ABR
£m		 Funding Changes
£m

Technical Changes
£m

Net Whitehall transfers
£m

Net Transfers within Scottish Block
£m

Revised Budget
£m
Health and Social Care 21,758.8 123.0 125.7 85.3 (41.3) 22,051.5
Finance and Local Government 15,075.3 239.7 50.5 1.7 267.0 15,634.1
Social Justice 7,541.5 (226.2) 6.0 0.4 (11.1) 7,310.6
Education and Skills 3,966.4 11.3 3,001.5 0.0 (156.1) 6,823.1
Justice and Home Affairs 4,051.0 (319.6) 340.0 0.0 5.3 4,076.8
Transport 3,930.3 (56.7) (13.7) 0.4 (60.1) 3,800.3
Rural Affairs, Land Reform and Islands 1,132.0 10.6 (2.5) 0.0 (14.8) 1,125.2
Climate Action and Energy 568.9 (157.5) 56.7 12.7 (15.9) 464.9
Deputy First Minister, Economy and Gaelic 1,387.2 (79.2) 127.4 (30.7) 37.4 1,442.2
Constitution, External Affairs & Culture 323.9 0.0 0.0 0.0 (2.3) 321.6
Housing 1,007.6 (6.0) (43.5) 8.0 (22.0) 944.1
Crown Office and Procurator Fiscal Service 250.8 0.0 13.3 0.0 0.7 264.7
Scottish Government 60,993.7 (460.6) 3,661.3 77.8 (13.2) 64,259.1
Scottish Housing Regulator 5.6 (0.1) 0.0 0.0 0.0 5.5
National Records of Scotland 38.5 0.0 (0.1) 0.0 0.0 38.4
Office of the Scottish Charity Regulator 3.8 0.0 0.0 0.0 0.0 3.8
Scottish Courts and Tribunals Service 207.7 0.2 1.1 1.7 9.1 219.8
Scottish Fiscal Commission 2.8 0.0 0.0 0.0 0.0 2.8
Revenue Scotland 12.0 (0.9) 0.0 0.0 0.3 11.3
Registers of Scotland 5.6 0.0 0.8 0.0 0.0 6.4
Environmental Standards Scotland 3.2 (0.1) 0.0 0.0 0.0 3.1
Food Standards Scotland 23.3 0.0 0.0 0.0 3.5 26.9
Consumer Scotland 4.4 0.0 0.0 0.0 0.0 4.5
Scottish Teachers’ and NHS Pension Schemes 3,058.2 0.0 115.7 0.0 0.0 3,173.8
Scottish Administration 64,358.7 (461.4) 3,778.8 79.5 (0.3) 67,755.3
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 153.1 0.0 (1.2) 0.0 0.3 152.2
Audit Scotland 15.0 (0.8) 0.0 0.0 0.0 14.2
Total Scottish Budget 64,526.8 (462.2) 3,777.6 79.5 0.0 67,921.7

The Consolidated Accounts of the Scottish Government for 2025-26 report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts
Scottish Government – Portfolios
Expenditure Limit
£m		 Within
UKFunded AME
£m		 Within
Expenditure
£m		 Other
Budget
£m		 Total
Health and Social Care 21,775.7 151.8 124.0 22,051.5
Finance and Local Government 12,469.4 3,164.7 0.0 15,634.1
Social Justice 7,304.6 6.0 0.0 7,310.6
Education and Skills 5,862.3 960.8 0.0 6,823.1
Justice and Home Affairs 3,657.0 329.8 90.0 4,076.8
Transport 3,722.9 -2.4 79.8 3,800.3
Rural Affairs, Land Reform and Islands 1,124.0 1.3 0.0 1,125.2
Climate Action and Energy 409.9 55.0 0.0 464.9
Deputy First Minister, Economy and Gaelic 1,317.2 125.0 0.0 1,442.2
Constitution, External Affairs & Culture 321.6 0.0 0.0 321.6
Housing 987.6 (43.5) 0.0 944.1
Crown Office and Procurator Fiscal Service 250.1 14.6 0.0 264.7
Consolidated Accounts 59,202.3 4,763.0 293.8 64,259.1

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets – Other Bodies Not Included in the Consolidated Accounts
Other Bodies
Expenditure Limit
£m		 Within
UKFunded AME
£m		 Within
Expenditure
£m		 Other
Budget
£m		 Total
Scottish Housing Regulator 5.5 0.0 0.0 5.5
National Records of Scotland 38.4 0.0 0.0 38.4
Office of the Scottish Charity Regulator 3.8 0.0 0.0 3.8
Scottish Courts and Tribunals Service 218.7 1.1 0.0 219.8
Scottish Fiscal Commission 2.8 0.0 0.0 2.8
Revenue Scotland 11.3 0.0 0.0 11.3
Registers of Scotland 5.6 0.8 0.0 6.4
Environmental Standards Scotland 3.1 0.0 0.0 3.1
Food Standards Scotland 26.5 0.4 0.0 26.9
Consumer Scotland 4.5 0.0 0.0 4.5
Scottish Teachers’ and NHS Pension Schemes 0.0 3,173.8 0.0 3,173.8
Scottish Parliamentary Corporate Body 151.4 0.8 0.0 152.2
Audit Scotland 14.2 0.0 0.0 14.2
Total Other bodies 485.8 3,176.9 0.0 3,662.7
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Area

Autumn Budget Revision Cash Authorisation
£m

Change Proposed
£m

Revised Cash authorisation following Spring Budget Revision
£m
Scottish Administration 60,482.3 1,521.2 62,003.5
Scottish Parliamentary Corporate Body 136.2 0.3 136.5
Audit Scotland 14.1 (0.8) 13.3
Total Cash Authorisation 60,632.6 1,520.7 62,153.3
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation

Revised Budget
£m

Adjustments for Non-Cash Items -Depreciation
£m

Adjustments for Non-Cash Items-Other
£m

Cash Authorisation
£m
Scottish Government – Core 63,994.3 (889.2) (1,222.3) 61,882.8
Crown Office and Procurator Fiscal Service 264.7 (10.2) (13.7) 240.9
Scottish Housing Regulator 5.5 (0.1) 0.0 5.4
National Records of Scotland 38.4 (2.1) (0.1) 36.2
Office of the Scottish Charity Regulator 3.8 (0.1) 0.0 3.6
Scottish Courts & Tribunals Service 219.8 (34.1) 0.0 185.6
Scottish Fiscal Commission 2.8 0.0 0.0 2.8
Revenue Scotland 11.3 (0.8) 0.0 10.6
Registers of Scotland 6.4 (4.3) (0.8) 1.3
Environmental Standards Scotland 3.1 (0.1) 0.0 3.0
Food Standards Scotland 26.9 (0.7) (0.4) 25.8
Consumer Scotland 4.5 0.0 0.0 4.5
Scottish Teachers’ and NHS Pensions 3,173.8 0.0 (3,572.7) (398.9)
Scottish Administration 67,755.3 (941.7) (4,810.0) 62,003.5
Scottish Parliamentary Corporate Body 152.2 (14.8) (0.9) 136.5
Audit Scotland 14.2 (0.9) 0.0 13.3
Total Cash Authorisation 67,921.7 (957.5) (4,810.9) 62,153.3
Table 1.7a: Funding Reconciliation – Discretionary Funding
Scottish Government Discretionary Funding 2025-26 ABR position Confirmed changes (SBR) Position following SBR
Fiscal Resource 49,431.5 (197.3) 49,234.1
Non-Domestic Rates 3,114.0 0.0 3,114.0
Capital 7,230.0 (235.2) 6,994.8
Financial Transactions 192.0 0.0 192.0
Total Discretionary Fiscal Budget 59,967.5 (432.6) 59,534.9
Table 1.7b: Funding Reconciliation – Non-Discretionary Funding
Scottish Government Non-Discretionary Funding 2025-26 ABR position Confirmed changes (SBR) Position following SBR
Non-Cash Resource Budget 443.6 2,797.5 3,241.1
UK Fund Annually Management Expenditure and Other Technical Changes 4,068.3 1,051.4 5,119.7
Total Non-Discretionary Budget 4,511.9 3,848.9 8,360.8
Table 1.7c: Funding movements - Resource
Fiscal Resource (£m) ABR funding position Confirmed changes (SBR) Funding position at SBR
Barnett 41,621.5 (284.0) 41,337.6
Total UK Settlement (A) 41,621.5 (284.0) 41,337.6
Social Security Block Grant Adjustment (B) 5,716.0 86.7 5,802.8
Block Grant Adjustment for Taxes and Non-Tax Income (20,385.7) (29.1) (20,414.8)
Scottish Income Tax 20,477.0 0.0 20,477.0
Land and Buildings Transaction Tax 978.6 (7.6) 971.0
Scottish Landfill Tax 40.4 23.6 64.0
Non-Tax Income 25.0 0.0 25.0
Net Budget Adjustment for Taxes and Non-Tax Income (C) 1,135.3 (13.1) 1,122.2
Reconciliations 499.9 0.0 499.9
Resource Borrowing 0.0 0.0 0.0
Resource Borrowing Costs (141.8) 0.0 (141.8)
Capital Borrowing Costs (159.6) 0.0 (159.6)
Scotwind 23.0 0.0 23.0
Scotland Reserve 500.7 10.0 510.7
Migrant Surcharge 210.0 (12.6) 197.4
KLTR 5.0 0.0 5.0
Other 4.0 0.0 4.0
Budget Cover Transfers 17.4 15.6 33.0
Other Income and Funding Adjustments (D) 958.6 13.0 971.6
Total Fiscal Resource Funding (A+B+C+D) 49,431.4 (197.3) 49,234.1
Total Fiscal Resource Budget allocated 49,431.9 (197.8) 49,234.1
Unallocated/(overallocated) Funding (0.5) 0.5 -
Table 1.7d: Funding movements - Capital
Capital (£m) ABR funding position Confirmed changes (SBR) Funding position at SBR
Barnett Funding 6,255.3 0.7 6,256.0
Capital Borrowing 471.7 (42.0) 429.7
Scotland Reserve 31.0 4.0 35
ScotWind 341.0 (188.0) 153.0
City Deals 122.0 (47.8) 74.2
Other 9.0 37.8 46.8
Total Capital Funding 7,230.0 (235.3) 6,994.8
Total Capital Budget allocated 7,229.7 (258.3) 6,971.2
Unallocated/(overallocated) Funding 0.3 23.1 23.5
Table 1.7e: Funding movements - FTs
FT (£m) ABR funding position Changes at SBR Funding position at SBR
Barnett Funding 167.4 0.0 167.4
Scotland Reserve 25.0 0.0 25.0
Other (0.4) 0.0 (0.4)
Total FT Funding 192.0 0.0 192.0
Total FT Budget allocated 192.4 2.2 194.6
Unallocated/(overallocated) Funding (0.4) (2.2) (2.5)
Table 1.8 Capital Spending and Net Investment
Accounts Definition Direct Capital
£m
Financial Transactions
£m
NDPB Capital
£m
Capital Grants to Local Authorities
£m
Capital Grants to Private Sector
£m
Health and Social Care 592.9 0.0 0.1 0.0 71.3
Finance and Local Government 16.0 25.0 0.0 670.0 0.0
Social Justice 44.3 0.0 0.0 96.8 0.0
Education and Skills 640.1 0.0 434.1 8.6 3.9
Justice and Home Affairs 352.5 0.0 118.4 0.0 0.0
Transport 538.6 (10.0) 466.4 52.1 252.3
Rural Affairs, Land Reform and Islands 22.5 (0.3) 21.7 34.8 54.7
Climate Action and Energy 170.0 0.0 48.5 3.7 56.5
Deputy First Minister, Economy and Gaelic 60.8 (8.1) 415.7 190.3 200.1
Constitution, External Affairs & Culture 0.0 0.0 21.0 0.0 9.8
Housing (12.3) (17.5) 0.0 260.6 672.0
Crown Office and Procurator Fiscal Service 12.4 0.0 0.0 0.0 0.0
Total Scottish Government (Consolidated) 2,437.8 (10.9) 1,525.9 1,316.9 1,320.7
Scottish Housing Regulator 0.0 0.0 0.0 0.0 0.0
National Records of Scotland 4.0 0.0 0.0 0.0 0.0
Office of the Scottish Charity Regulator 0.0 0.0 0.0 0.0 0.0
Scottish Courts and Tribunals Service 19.6 0.0 0.0 0.0 0.0
Scottish Fiscal Commission 0.0 0.0 0.0 0.0 0.0
Revenue Scotland 0.9 0.0 0.0 0.0 0.0
Registers of Scotland 1.4 0.0 0.0 0.0 0.0
Environmental Standards Scotland 0.0 0.0 0.0 0.0 0.0
Food Standards Scotland 0.0 0.0 0.0 0.0 0.0
Consumer Scotland 0.0 0.0 0.0 0.0 0.0
Total Scottish Administration 2,463.7 (10.9) 1,525.9 1,316.9 1,320.7

Contact

Email: Finance.Co-ordination@gov.scot

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