Investing in Scotland's Future: Resource Spending Review
The Resource Spending Review is a public finance document. It sets out the high-level parameters for resource spending to 2026-27 and outlines our high-level spending plans to deliver our Programme for Government and Bute House commitments.
Annex A: Fiscal Tables
This annex provides summaries of the spending envelopes agreed as part of the 2022 Resource Spending Review and Capital Spending Review refresh.
2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | |
---|---|---|---|---|---|
UK Government - SR21 settlement | 34,322 | 34,943 | 35,577 | ||
Anticipated Barnett Settlement | 36,959 | 38,333 | |||
Anticipated Barnett Consequentials | 250 | 400 | |||
Ring-fenced Funding | 704 | 715 | 715 | 715 | 715 |
Total Budget Limit from HM Treasury (A) | 35,026 | 35,908 | 36,691 | 37,674 | 39,048 |
Block Grant Adjustment for Social Security (B) | 3,587 | 4,082 | 4,574 | 4,825 | 5,103 |
Block Grant Adjustment for Taxes and Non-Tax Income | (14,639) | (16,357) | (16,763) | (17,645) | (18,497) |
Scottish revenues: | |||||
Scottish Income Tax | 13,671 | 15,143 | 15,954 | 16,754 | 17,484 |
Land and Buildings Transaction Tax | 749 | 821 | 849 | 886 | 932 |
Scottish Landfill Tax | 101 | 95 | 94 | 75 | 16 |
Non-Tax Income | 25 | 25 | 25 | 25 | 25 |
Net Resource Budget Adjustment for Taxes and Non-Tax Income (C) | (93) | (274) | 159 | 96 | (39) |
Other Funding (D) | 549 | 416 | (119) | (317) | (265) |
Total Scottish Government Fiscal Resource (A+B+C+D) | 39,069 | 40,131 | 41,305 | 42,277 | 43,848 |
Non-Domestic Rates Distributable Amount | 2,766 | 3,190 | 3,134 | 3,323 | 3,651 |
Total Scottish Government and Local Government Resource | 41,836 | 43,321 | 44,439 | 45,600 | 47,498 |
*Figures include rounding adjustments
2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | |
---|---|---|---|---|---|
UK Government - SR21 settlement | 34,322 | 34,121 | 34,109 | ||
Anticipated Barnett Settlement | 34,756 | 35,342 | |||
Anticipated Barnett Consequentials | 244 | 383 | |||
Ring-fenced Funding | 704 | 698 | 685 | 672 | 659 |
Total Budget Limit from HM Treasury (A) | 35,026 | 35,063 | 35,178 | 35,428 | 36,001 |
Block Grant Adjustment for Social Security (B) | 3,587 | 3,986 | 4,385 | 4,537 | 4,705 |
Block Grant Adjustment for Taxes and Non-Tax Income | (14,639) | (15,972) | (16,071) | (16,593) | (17,053) |
Scottish revenues: | |||||
Scottish Income Tax | 13,671 | 14,786 | 15,296 | 15,756 | 16,120 |
Land and Buildings Transaction Tax | 749 | 802 | 814 | 833 | 860 |
Scottish Landfill Tax | 101 | 92 | 91 | 71 | 15 |
Non-Tax Income | 25 | 24 | 24 | 24 | 23 |
Net Resource Budget Adjustment for Taxes and Non-Tax Income (C) | (93) | (267) | 153 | 90 | (36) |
Other Funding (D) | 549 | 406 | (114) | (298) | (244) |
Total Scottish Government Fiscal Resource (A+B+C+D) | 39,069 | 39,188 | 39,602 | 39,757 | 40,426 |
Non-Domestic Rates Distributable Amount | 2,766 | 3,115 | 3,004 | 3,124 | 3,366 |
Total Scottish Government and Local Government Resource | 41,835 | 42,303 | 42,606 | 42,882 | 43,792 |
*Figures include rounding adjustments
**GDP deflators at market prices, March 2022 (Spring Statement)
2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 | ||
---|---|---|---|---|---|---|
Constitution, External Affairs and Culture | Resource | 294 | 314 | 294 | 294 | 294 |
Capital | 31 | 29 | 21 | 23 | N/A | |
FTs | - | - | - | - | N/A | |
Crown Office and Procurator Fiscal Service | Resource | 170 | 170 | 170 | 170 | 170 |
Capital | 5 | 11 | 9 | 6 | N/A | |
FTs | - | - | - | - | N/A | |
Deputy First Minister and Covid Recovery | Resource | 43 | 43 | 43 | 43 | 73 |
Capital | - | - | - | - | N/A | |
FTs | - | - | - | - | N/A | |
Education and Skills | Resource | 2,927 | 2,943 | 2,943 | 2,963 | 3,472 |
Capital | 484 | 523 | 462 | 509 | N/A | |
FTs | 22 | 15 | 10 | - | N/A | |
Finance and Economy | Resource | 553 | 556 | 561 | 566 | 629 |
Capital | 681 | 619 | 579 | 611 | N/A | |
FTs | 285 | 258 | 254 | - | 0 | |
Health and Social Care | Resource | 17,106 | 17,550 | 17,995 | 18,536 | 19,029 |
Capital | 554 | 443 | 428 | 443 | N/A | |
FTs | 10 | 5 | 5 | - | N/A | |
Justice and Veterans | Resource | 2,839 | 2,839 | 2,839 | 2,954 | 2,969 |
Capital | 166 | 226 | 283 | 171 | N/A | |
FTs | - | - | - | - | N/A | |
Net Zero, Energy and Transport | Resource | 1,633 | 1,669 | 1,704 | 1,793 | 2,088 |
Capital | 2,485 | 2,735 | 2,767 | 2,940 | N/A | |
FTs | 60 | 41 | 61 | - | N/A | |
Rural Affairs and Islands | Resource | 881 | 879 | 879 | 884 | 885 |
Capital | 76 | 73 | 64 | 83 | N/A | |
FTs | - | - | - | - | N/A | |
Social Justice, Housing and Local Government | Resource | 15,235 | 16,237 | 16,890 | 17,274 | 17,769 |
Capital | 1,341 | 1,279 | 1,257 | 1,331 | N/A | |
FTs | 150 | 67 | 46 | - | N/A | |
Scottish Parliament and Audit Scotland | Resource | 122 | 122 | 122 | 122 | 122 |
Capital | 1 | 1 | 1 | 1 | N/A | |
FTs | - | - | - | - | N/A | |
Total | Resource | 41,802 | 43,322 | 44,440 | 45,599 | 47,500 |
Capital | 5,824 | 5,939 | 5,872 | 6,119 | N/A | |
FTs | 527 | 386 | 376 | - | N/A |
*Figures include rounding adjustments. FTs refer to net Financial Transactions.
**Non-recurring costs have been removed from 2022-23 comparatives.
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