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.
Food Standards 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 | 23.316 | 0.000 | 23.316 |
| Funding Changes | 0.000 | 0.000 | 0.000 |
| Technical Adjustments | 0.000 | 0.014 | 0.014 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | 3.544 | 0.000 | 3.544 |
| Total changes proposed | 3.544 | 0.014 | 3.558 |
| Proposed Budget following Spring Budget Revision | 26.860 | 0.014 | 26.874 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Food Standards Scotland | 26.510 | 0.000 | 26.510 |
| Total Expenditure Limit | 26.510 | 0.000 | 26.510 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Food Standards Scotland | 0.350 | 0.014 | 0.364 |
| Total UK Funded AME | 0.350 | 0.014 | 0.364 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Food Standards 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 | 26.860 | 0.014 | 26.874 |
Total Limit on Income (accruing resources) 0.000
Schedule 3.1 Food Standards Scotland
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 23.055 | 0.000 | 23.055 |
| ABR changes | 0.261 | 0.000 | 0.261 |
| ABR Budget | 23.316 | 0.000 | 23.316 |
| Proposed Changes | 3.544 | 0.014 | 3.558 |
| SBR Proposed Budget | 26.860 | 0.014 | 26.874 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Additional funding from the Health and Social Care portfolio to support Food Standards Scotland's operational activities. | 2.384 | 0.000 | 2.384 |
| Transfer from Finance & Local Government portfolio for the SAFER programme on reforming and modernising the delivery of food law. | 1.160 | 0.000 | 1.160 |
| Technical Adjustment - IFRS 16 Leases | 0.000 | 0.014 | 0.014 |
| Proposed Changes | 3.544 | 0.014 | 3.558 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 4.454 | 0.000 | 4.454 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 4.454 | 0.000 | 4.454 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Administration Costs | 4.454 | 0.000 | 4.454 |
| Net Expenditure | 4.454 | 0.000 | 4.454 |
| Fees and Charges | (4.800) | 0.000 | (4.800) |
| Non-cash (depreciation) | 0.735 | 0.000 | 0.735 |
| Pension Liability (AME) | 0.350 | 0.000 | 0.350 |
| IFRS 16 Leases (AME) | 0.000 | 0.014 | 0.014 |
| Net Expenditure | 26.860 | 0.014 | 26.874 |
| Administration | 20.139 | 0.000 | 20.139 |