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.
Education and Skills
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 | 2,974.216 | 992.214 | 3,966.430 |
| Funding Changes | 12.520 | (1.250) | 11.270 |
| Technical Adjustments | 2,991.462 | 10.013 | 3,001.475 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | (156.080) | 0.000 | (156.080) |
| Total changes proposed | 2,847.902 | 8.763 | 2,856.665 |
| Proposed Budget following Spring Budget Revision | 5,822.118 | 1,000.977 | 6,823.095 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Learning | 200.127 | 0.000 | 200.127 |
| Education Reform | 90.843 | 0.000 | 90.843 |
| Education Scotland | 49.038 | 0.050 | 49.088 |
| Children and Families | 217.044 | 8.100 | 225.144 |
| Higher Education Student Support | 2,888.428 | 6.900 | 2,895.328 |
| Scottish Funding Council | 2,015.851 | 0.000 | 2,015.851 |
| Lifelong Learning and Skills | 255.232 | 0.000 | 255.232 |
| E&S Central Government Grants to Local Authorities | 130.700 | 0.000 | 130.700 |
| Total Expenditure Limit | 5,847.263 | 15.050 | 5,862.313 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Children and Families | 0.000 | 0.914 | 0.914 |
| Education Scotland | 0.095 | 0.013 | 0.108 |
| Higher Education Student Support | (25.241) | 985.000 | 959.759 |
| Total UK Funded AME | (25.146) | 985.927 | 960.781 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Other Expenditure | 90.011 | 0.000 | 90.011 |
| Total Budget | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Budget | 5,822.117 | 1,000.977 | 6,823.094 |
Total Limit on Income (accruing resources) 350.000
Schedule 3.1 Learning
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 781.530 | 0.000 | 781.530 |
| ABR changes | (355.455) | 0.000 | (355.455) |
| ABR Budget | 426.075 | 0.000 | 426.075 |
| Proposed Changes | (225.948) | 0.000 | (225.948) |
| SBR Proposed Budget | 200.127 | 0.000 | 200.127 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer to Local Government to support teachers and learning support staff costs | (186.500) | 0.000 | (186.500) |
| Release of emerging underspends to support other Portfolio pressures | (21.320) | 0.000 | (21.320) |
| Transfer to Scottish Funding Council (SFC) in relation to Initial Teacher Education (ITE) | (3.180) | 0.000 | (3.180) |
| Transfer to Education Scotland to fund the Glow national learning platform | (6.790) | 0.000 | (6.790) |
| Transfer to Local Government to support the Teacher Induction Scheme | (2.851) | 0.000 | (2.851) |
| Transfer to SAAS to support additional student places for Initial Teacher Education (ITE) | (3.088) | 0.000 | (3.088) |
| Miscellaneous minor transfers | (2.219) | 0.000 | (2.219) |
| Proposed Changes | (225.948) | 0.000 | (225.948) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 200.127 | 0.000 | 200.127 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 200.127 | 0.000 | 200.127 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Education Analytical Services | 6.521 | 0.000 | 6.521 |
| Workforce and Infrastructure | 113.058 | 0.000 | 113.058 |
| Improvement Attainment and Wellbeing | 80.548 | 0.000 | 80.548 |
| Net Expenditure | 200.127 | 0.000 | 200.127 |
Schedule 3.2 Education Reform
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 79.506 | 0.000 | 79.506 |
| ABR changes | 16.898 | 0.000 | 16.898 |
| ABR Budget | 96.404 | 0.000 | 96.404 |
| Proposed Changes | (5.561) | 0.000 | (5.561) |
| SBR Proposed Budget | 90.843 | 0.000 | 90.843 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Release of emerging underspend from the School Reform to support other E&S Portfolio priorities - Cabinet paper savings | (1.500) | 0.000 | (1.500) |
| Transfer to Education Scotland to support the Curriculum Improvement Cycle work | (2.847) | 0.000 | (2.847) |
| Transfer to Education Scotland to fund enhanced school inspections | (2.000) | 0.000 | (2.000) |
| Transfer to support the new His Majesty's Inspectorate of Education (HMIE) | 2.813 | 0.000 | 2.813 |
| Miscellaneous minor transfers | (2.027) | 0.000 | (2.027) |
| Proposed Changes | (5.561) | 0.000 | (5.561) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 90.843 | 0.000 | 90.843 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 90.843 | 0.000 | 90.843 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Education Analytical Services | 77.379 | 0.000 | 77.379 |
| Workforce and Infrastructure | 10.651 | 0.000 | 10.651 |
| Improvement Attainment and Wellbeing | 2.813 | 0.000 | 2.813 |
| Net Expenditure | 90.843 | 0.000 | 90.843 |
Schedule 3.3 Education Scotland
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 31.037 | 0.000 | 31.037 |
| ABR changes | 5.236 | 0.000 | 5.236 |
| ABR Budget | 36.273 | 0.000 | 36.273 |
| Proposed Changes | 12.860 | 0.063 | 12.923 |
| SBR Proposed Budget | 49.133 | 0.063 | 49.196 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer from Technologies for Learning to fund the Glow national learning platform | 6.790 | 0.000 | 6.790 |
| Transfer from Education Reform to support the Curriculum Improvement Cycle work | 2.847 | 0.000 | 2.847 |
| Transfer to Education Reform to fund enhanced school inspections | 2.000 | 0.000 | 2.000 |
| Transfer to support the new His Majesty's Inspectorate of Education (HMIE) | (2.813) | 0.000 | (2.813) |
| Miscellaneous minor transfers | 4.036 | 0.063 | 4.099 |
| Proposed Changes | 12.860 | 0.063 | 12.923 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 50.082 | 0.063 | 50.145 |
| Less: Retained Income | (0.949) | 0.000 | (0.949) |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 49.133 | 0.063 | 49.196 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Education Analytical Services | 49.987 | 0.050 | 50.037 |
| Workforce and Infrastructure | (0.949) | 0.000 | (0.949) |
| Improvement Attainment and Wellbeing | 0.095 | 0.013 | 0.108 |
| Net Expenditure | 49.133 | 0.063 | 49.196 |
Schedule 3.4 Children and Families
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 348.041 | 10.314 | 358.355 |
| ABR changes | (133.596) | 0.000 | (133.596) |
| ABR Budget | 214.445 | 10.314 | 224.759 |
| Proposed Changes | 2.599 | (1.300) | 1.299 |
| SBR Proposed Budget | 217.044 | 9.014 | 226.058 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer to Health and Social Care in relation to Early Learning and Childcare (ELC) Improvement programme | (1.118) | 0.000 | (1.118) |
| Transfer to Health and Social Care in relation to reducing drug deaths | (3.158) | 0.000 | (3.158) |
| Transfer from Local Government to support Scottish Social Services Council (SSSC) | 2.593 | 0.000 | 2.593 |
| Transfer from Early Years to support the Bairns' Hoose | 2.500 | 0.000 | 2.500 |
| Transfer from Health to support the Bairn's Hoose | 1.000 | 0.000 | 1.000 |
| Additional funding for Secure Care | 2.926 | 0.000 | 2.926 |
| Miscellaneous minor transfers | (2.144) | (1.300) | (3.444) |
| Proposed Changes | 2.599 | (1.300) | 1.299 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 233.044 | 9.014 | 242.058 |
| Less: Retained Income | (16.000) | 0.000 | (16.000) |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 217.044 | 9.014 | 226.058 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Children's Rights, Protection and Justice | 94.002 | 0.000 | 94.002 |
| Creating Positive Futures | 29.246 | 0.000 | 29.246 |
| Disclosure Scotland Expenditure | 37.840 | 8.100 | 45.940 |
| Disclosure Scotland Retained Income | (16.000) | 0.000 | (16.000) |
| Disclosure Scotland - AME | 0.000 | 0.914 | 0.914 |
| Early Learning and Childcare | 26.620 | 0.000 | 26.620 |
| Office of the Chief Social Work Adviser | 29.811 | 0.000 | 29.811 |
| Care Experience - Whole Family Wellbeing | 15.525 | 0.000 | 15.525 |
| Net Expenditure | 217.044 | 9.014 | 226.058 |
Schedule 3.5 Lifelong Learning and Skills
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 252.804 | 0.000 | 252.804 |
| ABR changes | 2.881 | 0.000 | 2.881 |
| ABR Budget | 255.685 | 0.000 | 255.685 |
| Proposed Changes | (0.453) | 0.000 | (0.453) |
| SBR Proposed Budget | 255.232 | 0.000 | 255.232 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer from Climate Change and Energy to support the Transition Training Fund (TTF) | 1.350 | 0.000 | 1.350 |
| Miscellaneous minor transfers | (1.803) | 0.000 | (1.803) |
| Proposed Changes | (0.453) | 0.000 | (0.453) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 255.232 | 0.000 | 255.232 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 255.232 | 0.000 | 255.232 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Lifelong Learning | 14.487 | 0.000 | 14.487 |
| Skills | 36.914 | 0.000 | 36.914 |
| Skills Development Scotland | 203.831 | 0.000 | 203.831 |
| Net Expenditure | 255.232 | 0.000 | 255.232 |
Schedule 3.6 Scottish Funding Council (SFC)
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 1,893.998 | 0.000 | 1,893.998 |
| ABR changes | 57.598 | 0.000 | 57.598 |
| ABR Budget | 1,951.596 | 0.000 | 1,951.596 |
| Proposed Changes | 64.255 | 0.000 | 64.255 |
| SBR Proposed Budget | 2,015.851 | 0.000 | 2,015.851 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer from Learning in relation to Initial Teacher Education (ITE) | 3.180 | 0.000 | 3.180 |
| Transfer from Health in relation to Nurse and Midwifery Education | 7.692 | 0.000 | 7.692 |
| Funding from Health to cover the costs of additional medical student places | 20.009 | 0.000 | 20.009 |
| Additional funding from Learning underspends to support SFC | 11.320 | 0.000 | 11.320 |
| Release of emerging capital underspends from colleges to support other E&S Portfolio priorities - Cabinet paper savings | (13.668) | 0.000 | (13.668) |
| Additional funding to support emerging College resource pressures | 11.200 | 0.000 | 11.200 |
| Additional funding to support University resource pressures | 4.148 | 0.000 | 4.148 |
| Funding to support University Financial Transactions pressures | 15.000 | 0.000 | 15.000 |
| Miscellaneous minor transfers | 5.374 | 0.000 | 5.374 |
| Proposed Changes | 64.255 | 0.000 | 64.255 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 2,015.851 | 0.000 | 2,015.851 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 2,015.851 | 0.000 | 2,015.851 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Scottish Funding Council Administration | 13.088 | 0.000 | 13.088 |
| College Operational Expenditure | 709.599 | 0.000 | 709.599 |
| Higher Education Resource | 875.792 | 0.000 | 875.792 |
| College Capital Expenditure | 36.302 | 0.000 | 36.302 |
| Higher Education Capital & Financial Transactions | 381.070 | 0.000 | 381.070 |
| Net Expenditure | 2,015.851 | 0.000 | 2,015.851 |
Schedule 3.7 Higher Education Student Support
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | (147.210) | 941.900 | 794.690 |
| ABR changes | 10.248 | 40.000 | 50.248 |
| ABR Budget | (136.962) | 981.900 | 844.938 |
| Proposed Changes | 3,000.149 | 10.000 | 3,010.149 |
| SBR Proposed Budget | 2,863.187 | 991.900 | 3,855.087 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Revised estimate of student loans budget cover requirement | 2,991.362 | 10.000 | 3,001.362 |
| Transfer from Teacher Training to support additional student places for Initial Teacher Education (ITE) | 3.088 | 0.000 | 3.088 |
| Transfer from Health to support additional medical school student places | 2.739 | 0.000 | 2.739 |
| Additional funding for Higher Education Student Support | 2.926 | 0.000 | 2.926 |
| Miscellaneous minor transfers | 0.034 | 0.000 | 0.034 |
| Proposed Changes | 3,000.149 | 10.000 | 3,010.149 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 2,863.187 | 991.900 | 3,855.087 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 2,863.187 | 991.900 | 3,855.087 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Student Support & Tuition Fee Payments | 318.828 | 0.000 | 318.828 |
| Student Loans Company Administration Costs | 5.400 | 0.000 | 5.400 |
| Student Loan Interest Subsidy to Bank | 3.300 | 0.000 | 3.300 |
| Cost of Providing Student Loans (RAB Charge) (Non-Cash) | 2,542.685 | 0.000 | 2,542.685 |
| Student Awards Agency for Scotland Operating Costs | 18.215 | 0.000 | 18.215 |
| SAAS Capital | 0.000 | 6.900 | 6.900 |
| Net Student Loans Advanced | 0.000 | 985.000 | 985.000 |
| Capitalised Interest | (220.000) | 0.000 | (220.000) |
| Student Loan Fair Value Adjustment | 197.259 | 0.000 | 197.259 |
| Student Loan Sale Subsidy Impairment Adjustment | (2.500) | 0.000 | (2.500) |
| Net Expenditure | 2,863.187 | 991.900 | 3,855.087 |
Schedule 3.8 E&S Central Government Grants to Local Authorities
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 120.000 | 0.000 | 120.000 |
| ABR changes | 10.700 | 0.000 | 10.700 |
| ABR Budget | 130.700 | 0.000 | 130.700 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 130.700 | 0.000 | 130.700 |
| 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 | 130.700 | 0.000 | 130.700 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 130.700 | 0.000 | 130.700 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Local Government Attainment Grant | 130.700 | 0.000 | 130.700 |
| Net Expenditure | 130.700 | 0.000 | 130.700 |