Explanatory note

These Regulations amend the Budget (Scotland) Act 2026 (“the Act”).

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

Regulation 3(2) amends purposes 1 to 6, 8, 9 and 11, and omits purposes 7 and 10, in schedule 1 of the Act for which the Scottish Ministers may use resources in financial year 2026/27.

Regulation 3(3) amends the amounts of resources other than accruing resources that may be used for purposes 1 to 6, 8, 9, 11, 13, 16, 19, 20 and 23. It omits the amounts relating to purposes 7 and 10, and amends the total amount of those resources for all the purposes in that schedule.

Regulation 3(4) amends the amount of accruing resources that may be used for purposes 2, 4, 6, 8, 9 and 11 in schedule 1 of the Act. It omits the amounts relating to purposes 7 and 10.

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.