Publication - Corporate report
Scottish Budget 2025 to 2026
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2025 to 2026, as presented to the Scottish Parliament.
Annex C - Budget Bill Reconciliation and Cash Authorisation
| NDPB Budget (Cash terms) £m | Non–Cash items £m | NDPB Budget (Resource Terms) £m | |
|---|---|---|---|
| Health and Social Care | 147.4 | 2.6 | 150.0 |
| Finance and Local Government | 3.8 | – | 3.8 |
| Social Justice | - | - | - |
| Education and Skills | 2,167.3 | 48.2 | 2,215.5 |
| Justice and Home Affairs | 2,115.6 | 110.4 | 2,226.0 |
| Transport | 864.6 | 149.5 | 1,014.1 |
| Deputy First Minister, Economy and Gaelic | 556.1 | 20.6 | 576.7 |
| Rural Affairs, Land Reform and Islands | 56.3 | 4.7 | 61.0 |
| Net Zero and Energy | 130.4 | 9.5 | 140.0 |
| Constitution, External Affairs & Culture | 228.1 | 18.0 | 246.1 |
| Crown Office and Procurator Fiscal Service | - | - | - |
| Total | 6,269.6 | 363.5 | 6,633.1 |
| A HMT Budget £m | B NDPB Non–cash £m | C Adjusted Budget £m | D Tech Adjust £m | E Other bodies and transfers £m | F LA grants £m | G Parliamentary Budget Approval £m | |
|---|---|---|---|---|---|---|---|
| Health and Social Care | 21,730.6 | (2.6) | – | 21.0 | (23.1) | – | 21,726.0 |
| Finance and Local Government | 16,892.7 | – | – | – | (2,940.2) | (375.8) | 13,576.8 |
| Social Justice | 8,244.3 | – | – | – | (9.5) | 92.2 | 8,327.0 |
| Education and Skills | 4,234.0 | (48.8) | – | – | – | 120.0 | 4,305.2 |
| Justice | 4,197.3 | (110.4) | (39.4) | (1.0) | (177.0) | 86.5 | 3,956.0 |
| Transport | 4,009.3 | (149.5) | (25.4) | 72.6 | 3,906.9 | ||
| Deputy First Minister, Economy and Gaelic | 1,334.4 | (20.6) | 4.5 | 1,318.3 | |||
| Rural Affairs, Land Reform and Islands | 1,147.8 | (4.6) | 0.1 | – | – | – | 1,143.3 |
| Net Zero and Energy | 899.6 | (9.5) | 42.8 | – | (3.8) | – | 929.1 |
| Constitution, External Affairs & Culture | 375.7 | (17.3) | – | – | (34.4) | – | 324.0 |
| Crown Office and Procurator Fiscal Service | 249.1 | – | – | – | – | – | 249.1 |
| National Records of Scotland | – | – | – | – | 34.4 | – | 34.4 |
| Teachers and NHS Pensions | – | – | – | – | 2,916.3 | – | 2,916.3 |
| Office of Scottish Charity Regulator | – | – | – | – | 3.8 | – | 3.8 |
| Scottish Courts and Tribunal Service | – | – | – | – | 177.0 | – | 177.0 |
| Scottish Housing Regulator | – | – | – | – | 5.8 | – | 5.8 |
| Scottish Fiscal Commission | – | – | – | – | 2.8 | – | 2.8 |
| Revenue Scotland | – | – | – | – | 12.0 | – | 12.0 |
| Registers of Scotland | – | – | – | – | 5.0 | – | 5.0 |
| Environmental Standards Scotland | – | – | – | – | 3.8 | – | 3.8 |
| Consumer Scotland | 4.1 | 4.1 | |||||
| Food Standards Scotland | – | – | – | – | 23.1 | – | 23.1 |
| The Scottish Government | 63,315.0 | (363.4) | 3.5 | (5.5) | – | – | 62,949.6 |
| Scottish Parliament and Audit Scotland* | 168.1 | – | – | – | – | – | 168.1 |
| The Scottish Government | 63,483.1 | (363.4) | 3.5 | (5.5) | – | – | 63,117.7 |
*Annex tables C.05 and C.06 show a further breakdown
| Expenditure Within Expenditure Limit £m | Expenditure Within UK Funded AME £m | Other Expenditure £m | Total Budget £m | |
|---|---|---|---|---|
| Scottish Government - Portfolios | ||||
| Health and Social Care | 21,597.4 | 107.7 | 21.0 | 21,726.1 |
| Finance and Local Government | 10,462.2 | 3,114.6 | – | 13,576.8 |
| Social Justice | 8,326.8 | 0.2 | – | 8,327.0 |
| Education and Skills | 3,430.9 | 874.3 | – | 4,305.2 |
| Justice | 3,867.4 | 0.3 | 88.3 | 3,956.0 |
| Transport | 3,906.4 | 0.5 | – | 3,906.9 |
| Deputy First Minister, Economy and Gaelic | 1,318.3 | – | – | 1,318.3 |
| Rural Affairs, Land Reform and Islands | 1,143.2 | – | 0.1 | 1,143.3 |
| Net Zero and Energy | 929.1 | – | – | 929.1 |
| Constitution, External Affairs & Culture | 324.0 | – | – | 324.0 |
| Total Programme | 55,305.7 | 4,097.6 | 109.4 | 59,512.7 |
| Crown Office and Procurator Fiscal Service | 247.8 | 1.4 | – | 249.1 |
| Total Scottish Government (Consolidated) | 55,553.5 | 4,099.0 | 109.4 | 59,761.8 |
| Scottish Housing Regulator | 5.8 | – | – | 5.8 |
| National Records of Scotland | 34.4 | – | – | 34.4 |
| Office of Scottish Charity Regulator | 3.8 | – | – | 3.8 |
| Scottish Courts and Tribunal Service | 177.0 | – | – | 177.0 |
| Scottish Fiscal Commission | 2.8 | – | – | 2.8 |
| Revenue Scotland | 12.0 | – | – | 12.0 |
| Registers of Scotland | 5.0 | – | – | 5.0 |
| Environmental Standards Scotland | 3.8 | – | – | 3.8 |
| Consumer Scotland | 4.1 | – | – | 4.1 |
| Food Standards Scotland | 22.7 | 0.4 | – | 23.1 |
| Scottish Teachers' and NHS Pensions Schemes | – | 2,916.3 | – | 2,916.3 |
| The Scottish Administration | 55,824.7 | 7,015.6 | 109.4 | 62,949.7 |
| Directed Funded Bodies | ||||
| Scottish Parliament Corporate Body | 151.1 | 2.0 | – | 153.1 |
| Audit Scotland | 15.0 | – | – | 15.0 |
| The Scottish Government | 55,990.7 | 7,017.6 | 109.4 | 63,117.7 |
| Budget | Adjustments | Cash Authorisation | ||
|---|---|---|---|---|
| £m | Depreciation £m | Other £m | £m | |
| Scottish Administration | 62,949.6 | (1,922.2) | (3,024.0) | 58,003.5 |
| Scottish Parliament Corporate Body | 153.1 | (14.6) | (2.0) | 136.5 |
| Audit Scotland | 15.0 | (1.2) | – | 13.8 |
| Total | 63,117.7 | (1,937.9) | (3,026.0) | 58,153.8 |
Details of Proposed Budget
| Proposed Budget | 2024-25 | 2025-26 | ||
|---|---|---|---|---|
| Total £m | Operating £m | Capital £m | Total £m | |
| 143.1 | 152.1 | 1.0 | 153.1 | |
| Less Retained Income | – | – | – | – |
| Capital Receipts Applied | – | – | – | – |
| 143.1 | 152.1 | 1.0 | 153.1 | |
| Budget Analysis | ||||
| Scottish Parliament Administration Costs | 141.6 | 152.1 | – | 152.1 |
| Scottish Parliament Capital Expenditure | 1.6 | – | 1.0 | 1.0 |
| Net Expenditure | 143.1 | 152.1 | 1.0 | 153.1 |
Details of Proposed Budget
| Proposed Budget | 2024-25 | 2025-26 | ||
|---|---|---|---|---|
| Total £m | Operating £m | Capital £m | Total £m | |
| 35.1 | 39.8 | 0.4 | 40.1 | |
| Less Retained Income | (22.9) | (25.1) | – | (25.1) |
| Capital Receipts Applied | – | – | – | – |
| 12.2 | 14.6 | 0.4 | 15.0 | |
| Budget Analysis | ||||
| Audit Scotland Capital | 0.2 | – | 0.4 | 0.4 |
| Less: income from fees & charges (Accounts Commission) | (14.3) | (15.8) | – | (15.8) |
| Less: income from fees & charges (Parliament & the Auditor General) | (8.7) | (9.4) | – | (9.4) |
| Support to Parliament & the Auditor General: Current expenditure | 20.7 | 24.0 | – | 24.0 |
| Support to the Accounts Commission: Current expenditure | 14.3 | 15.8 | – | 15.8 |
| Net Expenditure | 12.2 | 14.6 | 0.4 | 15.0 |
Contact
Email: ScottishBudget@gov.scot
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