Explanatory note

These Regulations amend the Budget (Scotland) Act 2025 (“the Act”).

Regulation 2 amends the overall cash authorisations specified in section 4 of the Act.

Regulation 3(2) amends purposes 3 and 9, and adds a new purpose 8A, in schedule 1 of the Act for which the Scottish Ministers may use resources in the financial year 2025/26.

Regulation 3(3) amends the amounts of resources other than accruing resources that may be used for purposes 1 to 12, 14 to 16, and 18 to 22, and inserts an amount in relation to new purpose 8A in schedule 1 of the Act. It also amends the total amount of resources (other than accruing resources) for all the purposes in that schedule.

Regulation 3(4) inserts the amount of accruing resources that may be used for new purpose 8A, in schedule 1 to the Act. It also amends the total amount of those resources for all the purposes in that schedule.

Regulation 4 amends the amount of resources other than accruing resources that may be used by the Scottish Parliamentary Corporate Body in schedule 2 of the Act.