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.
Rural Affairs, Land Reform and Islands
Schedule 2.1 Total Changes for the Spring Budget Revision
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Cycling, Walking and Safer Routes | 0.000 | 0.000 | 0.000 |
| Support for Inter-Island Ferries | 0.000 | 0.000 | 0.000 |
| Regional Transport Partnership | 12.400 | 0.000 | 12.400 |
| Net Expenditure | 12.400 | 0.000 | 12.400 |
| Total Changes for the Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Total Budget following the Autumn Budget Revision | 1,106.073 | 25.891 | 1,131.964 |
| Funding Changes | 10.564 | 0.000 | 10.564 |
| Technical Adjustments | (2.506) | 0.000 | (2.506) |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | (11.106) | (3.691) | (14.797) |
| Total changes proposed | (3.048) | (3.691) | (6.739) |
| Proposed Budget following Spring Budget Revision | 1,103.025 | 22.200 | 1,125.225 |
| Expenditure Limit | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Agricultural Support and Related Services | 696.024 | 13.949 | 709.973 |
| Rural Services | 54.230 | 0.000 | 54.230 |
| Marine Funding | 15.000 | (0.300) | 14.700 |
| Marine | 89.929 | 5.300 | 95.229 |
| Islands | 8.024 | 0.000 | 8.024 |
| Land Reform | 11.460 | 0.000 | 11.460 |
| Scottish Forestry | 78.666 | 3.251 | 81.917 |
| Forestry and Land Scotland | 36.641 | 0.000 | 36.641 |
| Natural Resources and Peatland | 31.133 | 0.000 | 31.133 |
| Research Analysis and Other Services | 80.649 | 0.000 | 80.649 |
| Total Expenditure Limit | 1,101.756 | 22.200 | 1,123.956 |
| UK Funded AME | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Police and Fire Pensions | 1.269 | 0.000 | 1.269 |
| Total UK Funded AME | 1.269 | 0.000 | 1.269 |
| Other Expenditure | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Animal License Fees | 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 | 1,103.025 | 22.200 | 1,125.225 |
Total Limit on Income (accruing resources) 300.000
Schedule 3.1 Agricultural Support & Related Services
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 697.817 | 17.670 | 715.487 |
| ABR changes | 3.488 | 0.000 | 3.488 |
| ABR Budget | 701.305 | 17.670 | 718.975 |
| Proposed Changes | (5.281) | (3.721) | (9.002) |
| SBR Proposed Budget | 696.024 | 13.949 | 709.973 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Re-categorising from Direct Capital to Indirect Capital | 3.721 | (3.721) | 0.000 |
| Technical adjustment of non-cash budget for depreciation | (4.000) | 0.000 | (4.000) |
| Transfer to Scottish Water to deliver Lochportain water supply connections project | (3.571) | 0.000 | (3.571) |
| Miscellaneous minor transfers | (1.431) | 0.000 | (1.431) |
| Proposed Changes | (5.281) | (3.721) | (9.002) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 696.024 | 13.949 | 709.973 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 696.024 | 13.949 | 709.973 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Agri Environmental Measures | 24.856 | 0.000 | 24.856 |
| Agricultural Reform Programme | 8.000 | 2.850 | 10.850 |
| Agricultural Transformation | 0.850 | 0.000 | 0.850 |
| Broadband | 0.000 | 0.000 | 0.000 |
| Business Development | 9.802 | 0.000 | 9.802 |
| CAP Pillar 1 Basic Payments | 282.000 | 0.000 | 282.000 |
| CAP Pillar 1 Greening Payments | 142.000 | 0.000 | 142.000 |
| CAP Pillar 1 Other Payments | 50.700 | 0.000 | 50.700 |
| Convergence Funding | 21.400 | 0.000 | 21.400 |
| Crofting Assistance | 2.100 | 0.000 | 2.100 |
| EU Income | 0.000 | 0.000 | 0.000 |
| Forestry | 0.031 | 0.000 | 0.031 |
| Less Favoured Area Support Scheme | 65.500 | 0.000 | 65.500 |
| ARE Operations | 87.625 | 11.099 | 98.724 |
| Science and Advice for Scottish Agriculture | 0.310 | 0.000 | 0.310 |
| Technical Assistance | 0.850 | 0.000 | 0.850 |
| Net Expenditure | 696.024 | 13.949 | 709.973 |
Schedule 3.2 Rural Services
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 56.006 | 0.000 | 56.006 |
| ABR changes | (1.218) | 0.000 | (1.218) |
| ABR Budget | 54.788 | 0.000 | 54.788 |
| Proposed Changes | (0.558) | 0.000 | (0.558) |
| SBR Proposed Budget | 54.230 | 0.000 | 54.230 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Miscellaneous minor transfers | (0.558) | 0.000 | (0.558) |
| Proposed Changes | (0.558) | 0.000 | (0.558) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 54.230 | 0.000 | 54.230 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 54.230 | 0.000 | 54.230 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Agricultural & Horticultural Advice & Support | 1.338 | 0.000 | 1.338 |
| Animal Health | 23.957 | 0.000 | 23.957 |
| Crofting Commission | 4.888 | 0.000 | 4.888 |
| Food Industry Support | 8.840 | 0.000 | 8.840 |
| Rural Economy and Communities | 1.110 | 0.000 | 1.110 |
| Veterinary Surveillance | 5.097 | 0.000 | 5.097 |
| Community Led Local Development | 9.000 | 0.000 | 9.000 |
| Net Expenditure | 54.230 | 0.000 | 54.230 |
Schedule 3.3 Marine Funding
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 15.000 | (0.300) | 14.700 |
| ABR changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 15.000 | (0.300) | 14.700 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 15.000 | (0.300) | 14.700 |
| 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 | 15.000 | (0.300) | 14.700 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 15.000 | (0.300) | 14.700 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| EU Fisheries Grants | 0.000 | 0.000 | 0.000 |
| Marine Fund Scotland | 14.500 | 0.000 | 14.500 |
| Fisheries Harbour Grants | 0.500 | (0.300) | 0.200 |
| Marine EU Income | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 15.000 | (0.300) | 14.700 |
Schedule 3.4 Marine
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 72.340 | 7.300 | 79.640 |
| ABR changes | 1.701 | (2.000) | (0.299) |
| ABR Budget | 74.041 | 5.300 | 79.341 |
| Proposed Changes | 17.157 | 0.000 | 17.157 |
| SBR Proposed Budget | 91.198 | 5.300 | 96.498 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Additional funding to enable distribution to Local Government of Crown Estates Net revenues | 15.980 | 0.000 | 15.980 |
| Additional AME funding for depreciation of donated assets | 1.269 | 0.000 | 1.269 |
| Miscellaneous minor transfers | (0.092) | 0.000 | (0.092) |
| Proposed Changes | 17.157 | 0.000 | 17.157 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 91.198 | 5.300 | 96.498 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 91.198 | 5.300 | 96.498 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Marine Scotland | 91.198 | 5.300 | 96.498 |
| Net Expenditure | 91.198 | 5.300 | 96.498 |
Schedule 3.5 Islands
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 7.700 | 0.000 | 7.700 |
| ABR changes | 0.324 | 0.000 | 0.324 |
| ABR Budget | 8.024 | 0.000 | 8.024 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 8.024 | 0.000 | 8.024 |
| 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 | 8.024 | 0.000 | 8.024 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 8.024 | 0.000 | 8.024 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Carbon Neutral Islands | 2.377 | 0.000 | 2.377 |
| Islands Bonds | 0.000 | 0.000 | 0.000 |
| Islands Plan | 5.647 | 0.000 | 5.647 |
| Net Expenditure | 8.024 | 0.000 | 8.024 |
Schedule 3.6 Land Reform
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 11.460 | 0.000 | 11.460 |
| ABR changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 11.460 | 0.000 | 11.460 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 11.460 | 0.000 | 11.460 |
| 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 | 11.460 | 0.000 | 11.460 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 11.460 | 0.000 | 11.460 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Land Reform | 9.780 | 0.000 | 9.780 |
| Scottish Land Commission | 1.680 | 0.000 | 1.680 |
| Net Expenditure | 11.460 | 0.000 | 11.460 |
Schedule 3.7 Scottish Forestry
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 79.909 | 3.221 | 83.130 |
| ABR changes | 0.158 | 0.000 | 0.158 |
| ABR Budget | 80.067 | 3.221 | 83.288 |
| Proposed Changes | (1.401) | 0.030 | (1.371) |
| SBR Proposed Budget | 78.666 | 3.251 | 81.917 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer to Forestry and Land Scotland to support woodland creation projects | (1.500) | 0.000 | (1.500) |
| Miscellaneous minor transfers | 0.099 | 0.030 | 0.129 |
| Proposed Changes | (1.401) | 0.030 | (1.371) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 78.666 | 3.251 | 81.917 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 78.666 | 3.251 | 81.917 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Programme and Running costs | 23.425 | 0.000 | 23.425 |
| Depreciation | 1.011 | 1.221 | 2.232 |
| Woodland Grants | 51.500 | 0.000 | 51.500 |
| EC Receipts | 0.000 | 0.000 | 0.000 |
| Forest Research (Cross Border Services) | 2.730 | 2.030 | 4.760 |
| Net Expenditure | 78.666 | 3.251 | 81.917 |
Schedule 3.8 Forestry and Land Scotland
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 27.200 | 0.000 | 27.200 |
| ABR changes | 2.618 | 0.000 | 2.618 |
| ABR Budget | 29.818 | 0.000 | 29.818 |
| Proposed Changes | 6.823 | 0.000 | 6.823 |
| SBR Proposed Budget | 36.641 | 0.000 | 36.641 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer from Natural Resources and Peatland to support Peatland restoration work | 5.323 | 0.000 | 5.323 |
| Transfer from Scottish Forestry to support woodland creation projects | 1.500 | 0.000 | 1.500 |
| Proposed Changes | 6.823 | 0.000 | 6.823 |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 36.641 | 0.000 | 36.641 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 36.641 | 0.000 | 36.641 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Forestry and Land Scotland Resource | 17.612 | 0.000 | 17.612 |
| Forestry and Land Scotland Capital | 19.029 | 0.000 | 19.029 |
| Net Expenditure | 36.641 | 0.000 | 36.641 |
Schedule 3.9 Natural Resources and Peatland
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 62.557 | 0.000 | 62.557 |
| ABR changes | (15.764) | 0.000 | (15.764) |
| ABR Budget | 46.793 | 0.000 | 46.793 |
| Proposed Changes | (15.660) | 0.000 | (15.660) |
| SBR Proposed Budget | 31.133 | 0.000 | 31.133 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Transfer to Environmental Services, NatureScot to support peatland restoration work | (9.525) | 0.000 | (9.525) |
| Transfer to Forestry and Land Scotland to support Peatland restoration work | (5.323) | 0.000 | (5.323) |
| Miscellaneous minor transfers | (0.812) | 0.000 | (0.812) |
| Proposed Changes | (15.660) | 0.000 | (15.660) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 31.133 | 0.000 | 31.133 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 31.133 | 0.000 | 31.133 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Natural Resources and Peatland | 1.501 | 0.000 | 1.501 |
| National Parks | 29.632 | 0.000 | 29.632 |
| Net Expenditure | 31.133 | 0.000 | 31.133 |
Schedule 3.10 Research, Analysis and Other Services
Details of Proposed Budget
| Proposed Changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Original Budget | 85.314 | 0.000 | 85.314 |
| ABR changes | (0.537) | 0.000 | (0.537) |
| ABR Budget | 84.777 | 0.000 | 84.777 |
| Proposed Changes | (4.128) | 0.000 | (4.128) |
| SBR Proposed Budget | 80.649 | 0.000 | 80.649 |
| Summary of proposed changes | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Release of emerging and planned underspend to support priorities | (4.128) | 0.000 | (4.128) |
| Proposed Changes | (4.128) | 0.000 | (4.128) |
| Proposed Budget following Spring Budget Revision | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Gross Expenditure | 80.649 | 0.000 | 80.649 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Less: Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 80.649 | 0.000 | 80.649 |
| Budget Analysis | Operating
£m |
Capital
£m |
Total
£m |
|---|---|---|---|
| Strategic Policy, Research and Sponsorship | 3.147 | 0.000 | 3.147 |
| Economic and Other Surveys | 3.560 | 0.000 | 3.560 |
| Programmes of Research | 49.225 | 0.000 | 49.225 |
| Royal Botanic Garden, Edinburgh | 24.717 | 0.000 | 24.717 |
| Net Expenditure | 80.649 | 0.000 | 80.649 |