# The Budget (Scotland) Act 2025 Amendment Regulations 2026, Note: 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.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065150/note (the official version)
Page: https://openlegislation.uk/draft-budget-scotland-act-2025-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.