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.


Registers 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 4.907 0.700 5.607
Funding Changes (0.725) 0.725 0.000
Technical Adjustments 0.790 0.026 0.816
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block 0.000 0.000 0.000
Total changes proposed 0.065 0.751 0.816
Proposed Budget following Spring Budget Revision 4.972 1.451 6.423
Expenditure Limit Operating
£m
Capital
£m
Total
£m
Registers of Scotland 4.182 1.425 5.607
Total Expenditure Limit 4.182 1.425 5.607
UK Funded AME Operating
£m
Capital
£m
Total
£m
Registers of Scotland 0.790 0.026 0.816
Total UK Funded AME 0.790 0.026 0.816
Other Expenditure Operating
£m
Capital
£m
Total
£m
Registers 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 4.972 1.451 6.423

Total Limit on Income (accruing resources) 105.000

Schedule 3.1 Registers of Scotland

Details of Proposed Budget

Proposed Changes Operating
£m
Capital
£m
Total
£m
Original Budget 4.307 0.700 5.007
ABR changes 0.600 0.000 0.600
ABR Budget 4.907 0.700 5.607
Proposed Changes 0.065 0.751 0.816
SBR Proposed Budget 4.972 1.451 6.423
Summary of proposed changes Operating
£m
Capital
£m
Total
£m
Miscellaneous minor transfers 0.065 0.751 0.816
Proposed Changes 0.065 0.751 0.816
Proposed Budget following Spring Budget Revision Operating
£m
Capital
£m
Total
£m
Gross Expenditure 89.746 1.451 91.197
Less: Retained Income (84.774) 0.000 (84.774)
Less: Capital Receipts Applied 0.000 0.000 0.000
4.972 1.451 6.423
Budget Analysis Operating
£m
Capital
£m
Total
£m
Registers of Scotland 4.972 1.451 6.423
Net Expenditure 4.972 1.451 6.423

Contact

Email: Finance.Co-ordination@gov.scot

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