Publication - Corporate report

Spring Budget Revision 2025-26 - supporting document

Published: 22 January 2026
From: Chief Finance Officer, +1 more … Minister for Public Finance
Directorate: Financial Management Directorate
Topic: Economy, Scottish Budget
ISBN: 9781806437153

Supporting document to the Budget (Scotland) Act 2025 Amendment Regulations 2026. Provides details of Level 2 and 3 budgets.

Supporting documents

Transport

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	3,408.395	521.938	3,930.333
Funding Changes	(44.988)	(11.675)	(56.663)
Technical Adjustments	(13.672)	0.000	(13.672)
Net Whitehall Transfers	0.370	0.000	0.370
Net Transfers within Scottish Block	(78.435)	18.357	(60.078)
Total changes proposed	(136.725)	6.682	(130.043)
Proposed Budget following Spring Budget Revision	3,271.670	528.620	3,800.290

Expenditure Limit	Operating £m	Capital £m	Total £m
Rail Services	1,508.367	0.000	1,508.367
Concessionary Fares and Bus Services	482.724	0.000	482.724
Sustainable Travel, Low Carbon and Other Transport	260.053	(9.000)	251.053
Trunk Road Network: Safety, Adaptation, Maintenance and Improvement	480.711	470.293	951.004
Ferry Services	378.138	67.327	445.465
Air Services	71.858	0.000	71.858
Transport Central Government Grants to Local Authorities	12.400	0.000	12.400
Total Expenditure Limit	3,194.251	528.620	3,722.871

UK Funded AME	Operating £m	Capital £m	Total £m
Trunk Road Network: Safety, Adaptation, Maintenance and Improvement	5.600	0.000	5.600
Ferry Services	(8.000)	0.000	(8.000)
Total UK Funded AME	(2.400)	0.000	(2.400)

Other Expenditure	Operating £m	Capital £m	Total £m
Trunk Road Network: Safety, Adaptation, Maintenance and Improvement	79.819	0.000	79.819
Total Other Expenditure	79.819	0.000	79.819

Total Budget	Operating £m	Capital £m	Total £m
Total Budget	3,271.670	528.620	3,800.290

Total Limit on Income (accruing resources) 600.000

Schedule 3.1 Rail Services

Details of Proposed Budget

Proposed Changes	Operating £m	Capital £m	Total £m
Original Budget	1,418.639	0.000	1,418.639
ABR changes	102.700	0.000	102.700
ABR Budget	1,521.339	0.000	1,521.339
Proposed Changes	(12.972)	0.000	(12.972)
SBR Proposed Budget	1,508.367	0.000	1,508.367

Summary of proposed changes	Operating £m	Capital £m	Total £m
Technical Adjustment - IFRS 16 Leases cash	(12.600)	0.000	(12.600)
Miscellaneous minor transfers	(0.372)	0.000	(0.372)
	(12.972)	0.000	(12.972)

Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	1,508.367	0.000	1,508.367
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	1,508.367	0.000	1,508.367

Budget Analysis	Operating £m	Capital £m	Total £m
Network Infrastructure	471.600	0.000	471.600
Rail Services	880.879	0.000	880.879
Rail Infrastructure Improvement and Rolling Stock	155.888	0.000	155.888
Net Expenditure	1,508.367	0.000	1,508.367

Schedule 3.2 Concessionary Fares & Bus Services

Details of Proposed Budget

Proposed Changes	Operating £m	Capital £m	Total £m
Original Budget	471.224	0.000	471.224
ABR changes	1.500	0.000	1.500
ABR Budget	472.724	0.000	472.724
Proposed Changes	10.000	0.000	10.000
SBR Proposed Budget	482.724	0.000	482.724

Summary of proposed changes	Operating £m	Capital £m	Total £m
Additional funding to support increased demand within Concessionary Fares schemes	10.000	0.000	10.000
	10.000	0.000	10.000

Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	482.724	0.000	482.724
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	482.724	0.000	482.724

Budget Analysis	Operating £m	Capital £m	Total £m
Concessionary Fares	427.500	0.000	427.500
Smartcard Programme	5.710	0.000	5.710
Support for Bus Services	49.514	0.000	49.514
Net Expenditure	482.724	0.000	482.724

Schedule 3.3 Sustainable Travel, Low Carbon and Other Transport

Details of Proposed Budget

Proposed Changes	Operating £m	Capital £m	Total £m
Original Budget	304.554	(9.000)	295.554
ABR changes	(10.638)	0.000	(10.638)
ABR Budget	293.916	(9.000)	284.916
Proposed Changes	(33.863)	0.000	(33.863)
SBR Proposed Budget	260.053	(9.000)	251.053

Summary of proposed changes	Operating £m	Capital £m	Total £m
Release of emerging and planned underspend to support priorities	(33.081)	0.000	(33.081)
Transfer to Trunk Road Network to fund investment in Active Travel interventions on road schemes	(2.100)	0.000	(2.100)
Additional working capital funding for Scottish Canals to pay corporation tax	1.200	0.000	1.200
Miscellaneous minor transfers	0.118	0.000	0.118
	(33.863)	0.000	(33.863)

Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	260.053	(9.000)	251.053
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	260.053	(9.000)	251.053

Budget Analysis	Operating £m	Capital £m	Total £m
Agency Administration Costs	28.009	1.000	29.009
Edinburgh Tram Enquiry	0.000	0.000	0.000
Scottish Canals	26.945	0.000	26.945
Strategic Transport Projects Review	2.500	0.000	2.500
Support for Active and Sustainable Travel	123.277	0.000	123.277
Support for Freight Industry	0.000	0.000	0.000
Low Carbon Programme	43.762	0.000	43.762
Low Carbon Transport Loan Schemes	0.000	(10.000)	(10.000)
Transport Strategy & Innovation	35.560	0.000	35.560
Net Expenditure	260.053	(9.000)	251.053

Schedule 3.4 Trunk Road Network: Safety, Adaptation, Maintenance and Improvement

Details of Proposed Budget

	Proposed Changes	Operating £m	Capital £m
Original Budget	706.211	304.436	1,010.647
ABR changes	(142.625)	147.500	4.875
ABR Budget	563.586	451.936	1,015.522
Proposed Changes	2.544	18.357	20.901
SBR Proposed Budget	566.130	470.293	1,036.423

Summary of proposed changes	Operating £m	Capital £m	Total £m
Re-categorising from Indirect Capital to Direct Capital	(3.000)	3.000	0.000
Transfer from Air Services to support Critical Safety, Maintenance and Infrastructure	0.000	12.700	12.700
Additional AME funding for land and property compensation provision	5.600	0.000	5.600
Transfer from Support for Active Travel to fund investment in Active Travel interventions on road schemes	0.000	2.100	2.100
Miscellaneous minor transfers	(0.056)	0.557	0.501
	2.544	18.357	20.901

Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	566.130	470.293	1,036.423
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	566.130	470.293	1,036.423

Budget Analysis	Operating £m	Capital £m	Total £m
Tay Road Bridge Authorities	6.775	0.000	6.775
Queensferry Crossing	0.000	0.000	0.000
Trunk Road Depreciation	192.500	0.000	192.500
Trunk Road Network PPP Payments	79.819	0.000	79.819
Critical Safety, Maintenance and Infrastructure	281.436	323.567	605.003
Capital Land and Works	5.600	146.726	152.326
Net Expenditure	566.130	470.293	1,036.423

Schedule 3.5 Ferry Services

Details of Proposed Budget

Proposed Changes	Operating £m	Capital £m	Total £m
Original Budget	422.045	111.002	533.047
ABR changes	(22.500)	(32.000)	(54.500)
ABR Budget	399.545	79.002	478.547
Proposed Changes	(29.407)	(11.675)	(41.082)
SBR Proposed Budget	370.138	67.327	437.465

Summary of proposed changes	Operating £m	Capital £m	Total £m
Net release of emerging and planned underspend to support priorities	(21.407)	(11.675)	(33.082)
AME technical budget adjustment for interest receivable on voted loans	(8.000)	0.000	(8.000)
	(29.407)	(11.675)	(41.082)
Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	370.138	67.327	437.465
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	370.138	67.327	437.465

Budget Analysis	Operating £m	Capital £m	Total £m
Support for Ferry Services	311.525	0.000	311.525
Vessels and Piers	58.613	67.327	125.940
Net Expenditure	370.138	67.327	437.465

Schedule 3.6 Air Services

Details of Proposed Budget

Proposed Changes	Operating £m	Capital £m	Total £m
Original Budget	79.558	0.000	79.558
ABR changes	5.000	0.000	5.000
ABR Budget	84.558	0.000	84.558
Proposed Changes	(12.700)	0.000	(12.700)
SBR Proposed Budget	71.858	0.000	71.858

Summary of proposed changes	Operating £m	Capital £m	Total £m
Transfer to Trunk Road Network to support Critical Safety, Maintenance and Infrastructure	(12.700)	0.000	(12.700)
	(12.700)	0.000	(12.700)

Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	71.858	0.000	71.858
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	71.858	0.000	71.858

Budget Analysis	Operating £m	Capital £m	Total £m
Highlands & Islands Airports Limited	47.846	0.000	47.846
Other Air Services	24.012	0.000	24.012
Net Expenditure	71.858	0.000	71.858

Schedule 3.7 Transport Central Government Grants to Local Authorities

Details of Proposed Budget

Proposed Changes	Operating £m	Capital £m	Total £m
Original Budget	72.727	0.000	72.727
ABR changes	0.000	0.000	0.000
ABR Budget	72.727	0.000	72.727
Proposed Changes	(60.327)	0.000	(60.327)
SBR Proposed Budget	12.400	0.000	12.400

Summary of proposed changes	Operating £m	Capital £m	Total £m
Transfer to Local Government to fund grant payments to local authorities for the provision of Cycling, Walking and Safer Routes programme and Support for Inter-Island Ferries programme	(60.327)	0.000	0.000
	(60.327)	0.000	0.000

Proposed Budget following Spring Budget Revision	Operating £m	Capital £m	Total £m
Gross Expenditure	12.400	0.000	12.400
Less: Retained Income	0.000	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000	0.000
	12.400	0.000	12.400

Contact

Email: Finance.Co-ordination@gov.scot

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