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.

Constitution, External Affairs and Culture

Total Changes for the Spring Budget Revision	Operating £m	Total £m
Total Budget following the Autumn Budget Revision	323.857	323.857
Funding Changes	0.000	0.000
Technical Adjustments	0.000	0.000
Net Whitehall Transfers	0.000	0.000
Net Transfers within Scottish Block	(2.307)	(2.307)
Total changes proposed	(2.307)	(2.307)
Proposed Budget following Spring Budget Revision	321.550	321.550

Expenditure Limit	Operating £m	Total £m
Arts and Culture	223.972	223.972
External Affairs	26.379	26.379
Historic Environment and Architecture	71.199	71.199
Total Expenditure Limit	321.550	321.550

UK Funded AME	Operating £m	Capital £m	Total £m
External Affairs	0.000	0.000	0.000
Total UK Funded AME	0.000	0.000	0.000

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	321.550	0.000	321.550

Total Limit on Income (accruing resources) 200.000

Details of Proposed Budget

Proposed Changes	Operating £m	Total £m
Original Budget	225.791	225.791
ABR changes	0.312	0.312
ABR Budget	226.103	226.103
Proposed Changes	(2.131)	(2.131)
SBR Proposed Budget	223.972	223.972

Summary of proposed changes	Operating £m	Total £m
Transfer to DFME&G iro Major Events Staff Costs	(2.166)	(2.166)
Miscellaneous minor transfers	0.035	0.035
Proposed Changes	(2.131)	(2.131)

Proposed Budget following Spring Budget Revision	Operating £m	Total £m
Gross Expenditure	239.144	239.144
Less: Retained Income	(15.172)	(15.172)
Less: Capital Receipts Applied	0.000	0.000
	223.972	223.972

Budget Analysis	Operating £m	Total £m
Creative Scotland	88.667	88.667
National Cultural Collections	93.005	93.005
National Performing Companies	24.607	24.607
Other Arts and Activity	17.693	17.693
Net Expenditure	223.972	223.972

Details of Proposed Budget

Proposed Changes	Operating £m	Total £m
Original Budget	27.569	27.569
ABR changes	(0.914)	(0.914)
ABR Budget	26.655	26.655
Proposed Changes	(0.276)	(0.276)
SBR Proposed Budget	26.379	26.379

Summary of proposed changes	Operating £m	Capital £m	Total £m
Miscellaneous minor transfers	(0.276)	0.000	(0.276)
Proposed Changes	(0.276)	0.000	(0.276)

Proposed Budget following Spring Budget Revision	Operating £m	Total £m
Gross Expenditure	26.379	26.379
Less: Retained Income	0.000	0.000
Less: Capital Receipts Applied	0.000	0.000
	26.379	26.379

Budget Analysis	Operating £m	Total £m
International & European Relations	26.279	26.279
British Irish Council	0.100	0.100
International & European Relations AME	0.000	0.000
Net Expenditure	26.379	26.379

Details of Proposed Budget

Proposed Changes	Operating £m	Total £m
Original Budget	70.674	70.674
ABR changes	0.425	0.425
ABR Budget	71.099	71.099
Proposed Changes	0.100	0.100
SBR Proposed Budget	71.199	71.199

Summary of proposed changes	Operating £m	Capital £m	Total £m
Miscellaneous minor transfers	0.100	0.000	0.100
Proposed Changes	0.100	0.000	0.100

Proposed Budget following Spring Budget Revision	Operating £m	Total £m
Gross Expenditure	134.699	134.699
Less: Retained Income	(63.500)	(63.500)
Less: Capital Receipts Applied	0.000	0.000
	71.199	71.199

Budget Analysis	Operating £m	Total £m
Historic Environment Scotland GIA	69.340	69.340
Architecture and Design Scotland	1.859	1.859
Net Expenditure	71.199	71.199

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