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.
Health and Social Care
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 | 20,667.704 | 1,091.100 | 21,758.804 |
| Funding Changes | 123.000 | 0.000 | 123.000 |
| Technical Adjustments | 95.851 | 29.830 | 125.682 |
| Net Whitehall Transfers | 85.277 | 0.000 | 85.277 |
| Net Transfers within Scottish Block | 484.775 | (526.052) | (41.277) |
| Total changes proposed | 747.556 | (454.875) | 292.681 |
| Proposed Budget following Spring Budget Revision | 21,456.607 | 594.878 | 22,051.485 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Health and Social Care | 21,219.688 | 556.048 | 21,775.736 |
| Total Expenditure Limit | 21,219.688 | 556.048 | 21,775.736 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Health | 149.771 | 1.992 | 151.763 |
| Total UK Funded AME | 149.771 | 1.992 | 151.763 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Other Expenditure | 87.148 | 36.838 | 123.986 |
| Total Budget | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Budget | 21,456.607 | 594.878 | 22,051.485 |
Total Limit on Income (accruing resources) 4,000.000
Schedule 3.1 Health and Social Care
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 20,715.424 | 1,014.100 | 21,729.524 |
| ABR changes | (47.720) | 77.000 | 29.280 |
| ABR Budget | 20,667.704 | 1,091.100 | 21,758.804 |
| Proposed Changes | 788.903 | (496.222) | 292.681 |
| SBR Proposed Budget | 21,456.607 | 594.878 | 22,051.485 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Re-categorising Research and Development as Indirect Capital | 519.230 | (519.230) | 0.000 |
| Additional funding for Health and Social Care | 100.000 | 0.000 | 100.000 |
| Additional funding for Health and Social Care (Indirect Capital element) | 23.000 | 0.000 | 23.000 |
| Whitehall transfer (AME element) - Scottish Infected Blood Support Scheme interim payments funding from Department of Health and Social Care | 71.301 | 0.000 | 71.301 |
| Transfer to Scottish Funding Council to fund additional medical student places | (22.748) | 0.000 | (22.748) |
| Whitehall transfer - Voluntary Scheme for Branded Medicines Pricing and Access funding from Department of Health and Social Care (Indirect Capital element) | 9.940 | 0.000 | 9.940 |
| Whitehall transfer - Voluntary Scheme for Branded Medicines Pricing and Access funding from Department of Health and Social Care | 7.940 | 0.000 | 7.940 |
| Transfer to Scottish Funding Council to fund the teaching grant for nursing and midwifery students | (7.692) | 0.000 | (7.692) |
| Transfer from Education portfolio for the Whole Family Wellbeing Funding program | 3.158 | 0.000 | 3.158 |
| Transfer to Education portfolio to support the Bairns’ Hoose project | (2.500) | (1.000) | (3.500) |
| Additional funding for Food Standards Scotland | (2.384) | 0.000 | (2.384) |
| Transfer to Economy portfolio for the Investing in Communities Fund | (2.380) | 0.000 | (2.380) |
| Transfer to Finance and Local Government portfolio for the Scottish Futures Trust infrastructure programme | (1.835) | 0.000 | (1.835) |
| Whitehall transfer - funding for Research Data Scotland | 1.766 | 0.000 | 1.766 |
| Transfer to Justice portfolio for the Scottish Ambulance Service's share of the Emergency Services Mobile Communication Programme | (1.519) | (5.822) | (7.341) |
| Transfer to Justice portfolio to support Family Fund’s Take a Break scheme for families with a disabled child | 1.135 | 0.000 | 1.135 |
| Transfer to Scottish Funding Council to fund the teaching grant for paramedicine students | (1.004) | 0.000 | (1.004) |
| Transfer to Social Justice portfolio in relation to the British Sign Language ‘Contact Scotland’ contract | (1.000) | 0.000 | (1.000) |
| Reduction in NHS impairment requirements | (70.376) | 0.000 | (70.376) |
| Additional NHS depreciation requirement | 49.841 | 0.000 | 49.841 |
| ODEL adjustments for PFI leases and donated assets | 75.148 | 27.838 | 102.986 |
| Additional budget cover for NHS provisions (UK AME) | 26.870 | 0.000 | 26.870 |
| Additional budget cover for NHS donated asset depreciation (UK AME) | 5.960 | 0.000 | 5.960 |
| NHS Pension Liability (UK AME) | 5.287 | 0.000 | 5.287 |
| Technical Adjustment – IFRS 16 Leases | 3.072 | 1.992 | 5.064 |
| Miscellaneous minor transfers | (1.307) | 0.000 | (1.307) |
| Proposed Changes | 788.903 | (496.222) | 292.681 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 24,969.607 | 614.878 | 25,584.486 |
| Less: Retained Income | (3,513.000) | 0.000 | (3,513.000) |
| Capital Receipts Applied | 0.000 | (20.000) | (20.000) |
| 21,456.607 | 594.878 | 22,051.486 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| NHS Territorial Boards | 14,929.533 | 0.000 | 14,929.533 |
| NHS National Boards | 1,923.240 | 0.000 | 1,923.240 |
| General Medical Services | 1,320.944 | 0.000 | 1,320.944 |
| Health Capital Investment | 552.170 | 576.048 | 1,128.218 |
| Miscellaneous Other Services and Resource income | 446.679 | 0.000 | 446.679 |
| General Dental Services | 523.305 | 0.000 | 523.305 |
| Pharmaceutical Services | 340.995 | 0.000 | 340.995 |
| Education and Training | 214.146 | 0.000 | 214.146 |
| Social Care Support | 188.730 | 0.000 | 188.730 |
| Health Improvement and Protection | 239.252 | 0.000 | 239.252 |
| Community Eyecare | 141.438 | 0.000 | 141.438 |
| Mental Health Services | 138.134 | 0.000 | 138.134 |
| Digital Health and Care | 115.891 | 0.000 | 115.891 |
| Reform and Improvement Measures | 0.000 | 0.000 | 0.000 |
| Alcohol and Drugs Policy | 85.635 | 0.000 | 85.635 |
| Quality and Improvement | 60.216 | 0.000 | 60.216 |
| SportScotland | 35.129 | 0.000 | 35.129 |
| Early Years | 30.719 | 0.000 | 30.719 |
| Health Capital Income | 0.000 | (20.000) | (20.000) |
| Active Healthy Lives | 4.836 | 0.000 | 4.836 |
| Health PPP/PFI NPD (Other) | 87.148 | 36.838 | 123.986 |
| NHS Impairments (AME) | 37.279 | 0.000 | 37.279 |
| NHS Provisions (AME) | 26.870 | 0.000 | 26.870 |
| NHS Depreciation Donated Assets (AME) | 5.960 | 0.000 | 5.960 |
| NHS Pension Liability (AME) | 5.287 | 0.000 | 5.287 |
| NHS IFRS 16 (AME) | 3.072 | 1.992 | 5.064 |
| Net Expenditure | 21,456.607 | 594.878 | 22,051.486 |