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The Budget (Scotland) Act 2025 Amendment Regulations 2026

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2026, ISBN 9780111065150

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Regulations laid before the Scottish Parliament under section 7(2) of the Budget (Scotland) Act 2025 (asp 7), for approval by resolution of the Scottish Parliament.

PUBLIC FINANCE AND ACCOUNTABILITY

Made 2026

Coming into force 2026

The Scottish Ministers make the following Regulations in exercise of the power conferred by section 7(1) of the Budget (Scotland) Act 2025f1 and all other powers enabling them to do so.

In accordance with section 7(2) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.

Annotations to the whole text

Footnotes

f1

2025 asp 7, as amended by S.S.I. 2025/382.

Contents

  1. 1Citation, commencement and interpretation
  2. 2Amendment of amounts specified in section 4
  3. 3Amendment of schedule 1
  4. 4Amendment of schedule 2
  5. Signature
  6. Explanatory note

1Citation, commencement and interpretation

(1)

These Regulations may be cited as the Budget (Scotland) Act 2025 Amendment Regulations 2026 and come into force on the day after the day on which they are made.

(2)

In these Regulations, “the Act” means the Budget (Scotland) Act 2025.

2Amendment of amounts specified in section 4

In section 4 (overall cash authorisations) of the Act—

(a)

For the amount specified in subsection (2) (the Scottish Administration), substitute “£62,003,545,776 ”,

(b)

For the amount specified in subsection (3)(a) (the Scottish Parliamentary Corporate Body), substitute “£136,535,926”,

(c)

For the amount specified in subsection (3)(b) (Audit Scotland), substitute “£13,264,000”.

3Amendment of schedule 1

(1)

Schedule 1 (the Scottish Administration) of the Act is amended in accordance with paragraphs (2) to (4).

(2)

In column 1 (purposes) of the table—

(a)

in relation to purpose 3—

(i)

after “advice services;” insert “funding for place-based systems change work to tackle poverty and inequality, including”,

(ii)

after “tackle poverty” insert “including housing and benefit subsidies”,

(iii)

after “Observatory” insert “and additional support for organisations supporting disabled people”,

(iv)

omit “supporting people who are destitute, including”,

(v)

for “asylum seekers, and in particular” substitute “people seeking asylum,”,

(b)

in relation to purpose 8—

(i)

omit “Atlantic rainforest restoration;”,

(ii)

omit “and the creation of any new National Parks”,

(c)

in relation to purpose 8A—

(i)

for “and grants” substitute “, grants, loans and investments”,

(ii)

after “individuals” insert “and organisations”,

(iii)

for “, insulation and refurbishment projects” substitute “and low emission heating to support the decarbonisation of buildings in Scotland”,

(d)

in relation to purpose 9—

(i)

for “investment in energy decarbonisation and” substitute “energy transition, including industrial decarbonisation,”,

(ii)

omit “, including through the Nature Restoration Fund”,

(iii)

for “improve flood” substitute “improving Scotland’s flood”,

(iv)

after “resilience;” insert “domestic and international”,

(v)

omit “, including the Community and Renewable Energy Scheme and the Climate Justice Fund”,

(vi)

after “Commission for Scotland” insert “and grants in connection with private water supply”,

(e)

in relation to purpose 10, after “place in Europe;” insert “overseas”,

(f)

in relation to purpose 12, after “investment costs” insert “to perform statutory functions including the registration of births, deaths, civil partnerships and marriages, production of official demographic statistics, including census and the national archives”.

(3)

In column 2 (amount of resources, other than accruing resources (£)) of the table—

(a)

for the amount specified—

(i)

in relation to purpose 1 substitute “22,051,484,462”,

(ii)

in relation to purpose 2 substitute “15,634,093,862”,

(iii)

in relation to purpose 3 substitute “7,310,567,272”,

(iv)

in relation to purpose 4 substitute “6,823,094,312”,

(v)

in relation to purpose 5 substitute “4,076,808,718”,

(vi)

in relation to purpose 6 substitute “3,800,290,000”,

(vii)

in relation to purpose 7 substitute “1,442,176,200”,

(viii)

in relation to purpose 8 substitute “1,125,225,216”,

(ix)

in relation to purpose 8A substitute “944,129,120”,

(x)

in relation to purpose 9 substitute “464,887,801”,

(xi)

in relation to purpose 10 substitute “321,550,227”,

(xii)

in relation to purpose 11 substitute “264,749,430”,

(xiii)

in relation to purpose 12 substitute “38,411,936”,

(xiv)

in relation to purpose 14 substitute “5,531,000”,

(xv)

in relation to purpose 15 substitute “219,767,551”,

(xvi)

in relation to purpose 17 substitute “11,313,000”,

(xvii)

in relation to purpose 18 substitute “26,874,000”,

(xviii)

in relation to purpose 19 substitute “3,173,849,539”,

(xix)

in relation to purpose 20 substitute “6,423,000”,

(xx)

in relation to purpose 21 substitute “3,081,400”,

(xxi)

in relation to purpose 22 substitute “4,454,000”,

(b)

in the final row, in relation to the total amount of resources, for the amount specified substitute “67,755,301,046”.

(4)

In column 3 (amount of accruing resources (£)) of the table—

(a)

for the amount specified—

(i)

in relation to purpose 1 substitute “4,000,000,000”,

(ii)

in relation to purpose 15 substitute “57,000,000”,

(b)

in the final row, in relation to the total amount of resources, for the amount specified substitute “10,549,500,000”.

4Amendment of schedule 2

(1)

Schedule 1 (direct-funded bodies) of the Act is amended as follows.

(2)

In column 2 (amount of resources, other than accruing resources (£)) of the table, for the amount specified—

(a)

in relation to purpose 1 substitute “152,235,926”,

(b)

in relation to purpose 2 substitute “14,180,000”.

(3)

In column 3 (amount of accruing resources (£)) of the table, for the amount specified in relation to purpose 2 substitute “27,000,000”.

Signature

Name

Authorised to sign by the Scottish Ministers

St Andrew's House,

Edinburgh

Date

Explanatory note

(This note is not part of the Regulations)

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, 8 to 9, 10 and 12 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, 15 and 17 to 22 in schedule 1 of the Act. It also amends the total amount of resources for all the purposes in that schedule.

Regulation 3(4) amends the amount of accruing resources that may be used for purposes 1 and 15 in schedule 1 of the Act. It also amends the total amounts of those resources for all the purposes in that schedule.

Regulation 4 amends the amounts of resources other than accruing resources that may be used for purposes 1 and 2 in schedule 2 of the Act. It also amends the amount of accruing resources that may be used for purpose 2 in that schedule.