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.
Social Justice
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 | 7,494.987 | 46.500 | 7,541.487 |
| Funding Changes | (223.952) | (2.250) | (226.202) |
| Technical Adjustments | 6.000 | 0.000 | 6.000 |
| Net Whitehall Transfers | 0.423 | 0.000 | 0.423 |
| Net Transfers within Scottish Block | (11.140) | 0.000 | (11.140) |
| Total changes proposed | (228.669) | (2.250) | (230.919) |
| Proposed Budget following Spring Budget Revision | 7,266.318 | 44.250 | 7,310.568 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Third Sector Infrastructure and Development | 14.051 | 0.000 | 14.051 |
| Tackling Child Poverty and Social Justice | 53.362 | 0.250 | 53.612 |
| Equalities, Inclusion and Human Rights | 57.714 | 0.000 | 57.714 |
| Social Security | 447.950 | 44.000 | 491.950 |
| Social Security Assistance | 6,564.348 | 0.000 | 6,564.348 |
| Ukrainian Resettlement | 17.018 | 0.000 | 17.018 |
| SJ Central Gov Grants to LA | 92.245 | 0.000 | 92.245 |
| Discretionary Housing Payments | 13.630 | 0.000 | 13.630 |
| Total Expenditure Limit | 7,260.318 | 44.250 | 7,304.568 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Social Security (AME) | 6.000 | 0.000 | 6.000 |
| Total UK Funded AME | 6.000 | 0.000 | 6.000 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Budget | 7,266.318 | 44.250 | 7,310.568 |
Total Limit on Income (accruing resources) 90.000
Schedule 3.1 Third Sector Infrastructure and Development
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 14.132 | 0.000 | 14.132 |
| ABR changes | (0.081) | 0.000 | (0.081) |
| ABR Budget | 14.051 | 0.000 | 14.051 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 14.051 | 0.000 | 14.051 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Miscellaneous Minor Transfers | 0.000 | 0.000 | 0.000 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 14.051 | 0.000 | 14.051 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 14.051 | 0.000 | 14.051 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Third Sector | 14.051 | 0.000 | 14.051 |
| Net Expenditure | 14.051 | 0.000 | 14.051 |
Schedule 3.2 Tackling Child Poverty and Social Justice
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 56.489 | 2.500 | 58.989 |
| ABR changes | 0.808 | 0.000 | 0.808 |
| ABR Budget | 57.297 | 2.500 | 59.797 |
| Proposed Changes | (3.935) | (2.250) | (6.185) |
| SBR Proposed Budget | 53.362 | 0.250 | 53.612 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Contributions to Social Justice Portfolio savings | 0.000 | (2.250) | (2.250) |
| Transfer to Health to support Family Fund's Take a Break | (1.135) | 0.000 | (1.135) |
| Transfer by Place Based Social Justice (PBSJ) to Local Government Finance Unit | (1.100) | 0.000 | (1.100) |
| Transfer to Local Government to support deliver of Discretionary Housing Payments (DHPs) across all 32 authority areas | (1.000) | 0.000 | (1.000) |
| Miscellaneous Minor Transfers | (0.700) | 0.000 | (0.700) |
| Proposed Changes | (3.935) | (2.250) | (6.185) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 53.362 | 0.250 | 53.612 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 53.362 | 0.250 | 53.612 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Communities Analysis | 7.738 | 0.250 | 7.988 |
| Social Justice | 45.624 | 0.000 | 45.624 |
| Net Expenditure | 53.362 | 0.250 | 53.612 |
Schedule 3.3 Equalities, Inclusion and Human Rights
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 58.921 | 0.000 | 58.921 |
| ABR changes | (1.071) | 0.000 | (1.071) |
| ABR Budget | 57.850 | 0.000 | 57.850 |
| Proposed Changes | (0.136) | 0.000 | (0.136) |
| SBR Proposed Budget | 57.714 | 0.000 | 57.714 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Health contribution to the British Sign Language 'Contact Scotland' Contract | 1.000 | 0.000 | 1.000 |
| Miscellaneous minor transfers | (1.136) | 0.000 | (1.136) |
| Proposed Changes | (0.136) | 0.000 | (0.136) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 57.714 | 0.000 | 57.714 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 57.714 | 0.000 | 57.714 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Equalities, Inclusion and Human Rights
Net Expenditure |
57.714 | 0.000 | 57.714 |
| Net Expenditure | 57.714 | 0.000 | 57.714 |
Schedule 3.4 Social Security
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 460.288 | 44.000 | 504.288 |
| ABR changes | (7.269) | 0.000 | (7.269) |
| ABR Budget | 453.019 | 44.000 | 497.019 |
| Proposed Changes | 0.931 | 0.000 | 0.931 |
| SBR Proposed Budget | 453.950 | 44.000 | 497.950 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| AME budget requirement as included in the SE 2025-26. | 15.000 | 0.000 | 15.000 |
| AME budget requirement as included in the SE 2025-26. | -9.000 | 0.000 | -9.000 |
| Transfer to SCTS IRO Scottish Social Security Tribunals Chamber | -4.200 | 0.000 | -4.200 |
| Miscellaneous Minor Transfers | (0.869) | 0.000 | (0.869) |
| Proposed Changes | 0.931 | 0.000 | 0.931 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 453.950 | 44.000 | 497.950 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 453.950 | 44.000 | 497.950 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Scottish Welfare Fund Administration | 0.000 | 0.000 | 0.000 |
| Social Security Advice Policy and Programme Costs | 128.449 | 39.900 | 168.349 |
| Social Security (AME) | 6.000 | 0.000 | 6.000 |
| Social Security Scotland | 319.501 | 4.100 | 323.601 |
| Net Expenditure | 453.950 | 44.000 | 497.950 |
Schedule 3.5 Social Security Assistance
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 6,762.100 | 0.000 | 6,762.100 |
| ABR changes | 26.200 | 0.000 | 26.200 |
| ABR Budget | 6,788.300 | 0.000 | 6,788.300 |
| Proposed Changes | (223.952) | 0.000 | (223.952) |
| SBR Proposed Budget | 6,564.348 | 0.000 | 6,564.348 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Funding reduction for net change in benefit expenditure forecasts | (223.952) | 0.000 | (223.952) |
| Proposed Changes | (223.952) | 0.000 | (223.952) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 6,564.348 | 0.000 | 6,564.348 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 6,564.348 | 0.000 | 6,564.348 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Scottish Welfare Fund | 0.000 | 0.000 | 0.000 |
| Carers Allowance Supplement | 60.162 | 0.000 | 60.162 |
| Adult Disability Payment | 3,396.356 | 0.000 | 3,396.356 |
| Child Disability Payment | 584.999 | 0.000 | 584.999 |
| Industrial Injuries Disablement Scheme | 81.132 | 0.000 | 81.132 |
| Severe Disablement Allowance | 4.503 | 0.000 | 4.503 |
| Best Start Grant | 18.945 | 0.000 | 18.945 |
| Best Start Foods | 16.820 | 0.000 | 16.820 |
| Funeral Support Payment | 12.698 | 0.000 | 12.698 |
| Job Start Payment | 0.237 | 0.000 | 0.237 |
| Young Carer Grant | 1.600 | 0.000 | 1.600 |
| Scottish Child Payment | 457.081 | 0.000 | 457.081 |
| Winter Heating Payment | 28.300 | 0.000 | 28.300 |
| Social Security Assistance Migration Balance | 0.000 | 0.000 | 0.000 |
| Social Security Assistance AME | 0.000 | 0.000 | 0.000 |
| Carer Support Payment | 437.426 | 0.000 | 437.426 |
| Pension Age Disability Payment | 850.620 | 0.000 | 850.620 |
| Scottish Adult Disability Living Allowance | 405.267 | 0.000 | 405.267 |
| Child Winter Heating Payment | 11.677 | 0.000 | 11.677 |
| Pension Age Winter Heating Payment | 196.525 | 0.000 | 196.525 |
| Two Child Limit Payment | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 6,564.348 | 0.000 | 6,564.348 |
Schedule 3.6 Ukrainian Resettlement
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 18.155 | 0.000 | 18.155 |
| ABR changes | (1.560) | 0.000 | (1.560) |
| ABR Budget | 16.595 | 0.000 | 16.595 |
| Proposed Changes | 0.423 | 0.000 | 0.423 |
| SBR Proposed Budget | 17.018 | 0.000 | 17.018 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Whitehall transfer for Ukrainian Resettlement Thank You payments | 0.423 | 0.000 | 0.423 |
| Proposed Changes | 0.423 | 0.000 | 0.423 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 17.018 | 0.000 | 17.018 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 17.018 | 0.000 | 17.018 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Ukrainian Resettlement | 17.018 | 0.000 | 17.018 |
| Net Expenditure | 17.018 | 0.000 | 17.018 |
Schedule 3.7 SJ Central Government Grants to Local Authorities
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 92.245 | 0.000 | 92.245 |
| ABR changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 92.245 | 0.000 | 92.245 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 92.245 | 0.000 | 92.245 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Miscellaneous Minor Transfers | 0.000 | 0.000 | 0.000 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 92.245 | 0.000 | 92.245 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 92.245 | 0.000 | 92.245 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Ukrainian Resettlement | 92.245 | 0.000 | 92.245 |
| Net Expenditure | 92.245 | 0.000 | 92.245 |
Schedule 3.8 Discretionary Housing Payments
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 99.250 | 0.000 | 99.250 |
| ABR changes | (83.620) | 0.000 | (83.620) |
| ABR Budget | 15.630 | 0.000 | 15.630 |
| Proposed Changes | (2.000) | 0.000 | (2.000) |
| SBR Proposed Budget | 13.630 | 0.000 | 13.630 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Funding to Local Government for Discretionary Housing Payments | -2.000 | 0.000 | -2.000 |
| Proposed Changes | (2.000) | 0.000 | (2.000) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 13.630 | 0.000 | 13.630 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 13.630 | 0.000 | 13.630 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Discretionary Housing Payments | 13.630 | 0.000 | 13.630 |
| Net Expenditure | 13.630 | 0.000 | 13.630 |