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| Grant in Aid Budget Allocation 2025-26: | Original Budget Allocation | Autumn Budget Revision | Spring Budget Revision | Final Budget Allocation |
|---|
| £000 | £000 | £000 | £000 |
|---|
| Fiscal Resource | 113,622 | 7,862 | 3,943 | 125,427 |
|---|
| Fiscal Capital | 81,949 | 5,025 | 8,536 | 95,510 |
|---|
| Financial Transactions expenditure | 28,760 | - | 2,160 | 30,920 |
|---|
| Financial Transactions income | (18,500) | - | (2,160) | (20,660) |
|---|
| Annually managed expenditure | - | - | 1,500 | 1,500 |
|---|
| Total Cash Budget | 205,831 | 12,887 | 13,979 | 232,697 |
|---|
| Fiscal Resource - expected credit losses | 20,500 | - | - | 20,500 |
|---|
| Fiscal Resource - IFRS 16 adjustments (i) | (1,700) | - | - | (1,700) |
|---|
| Fiscal Capital - IFRS 16 adjustments (i) | 89 | - | - | 89 |
|---|
| Ring fenced DEL
(Non-cash costs including depreciation) | 13,500 | - | - | 13,500 |
|---|
| Annually managed expenditure
(Non-cash volatile costs including valuation adjustments) | - | - | 91,500 | 91,500 |
|---|
| Total Budget | 238,220 | 12,887 | 105,479 | 356,586 |
|---|
i) This represents budget transfers to reflect re-classifications as a result of the implementation of IFRS 16 (Leases) from April 2022.
The original Budget for 2025-26 amounted to £238.2m, comprising a grant in aid cash provision of £205.8m and a net non-cash allocation of £32.4m which consisted of £20.5m to cover ECLs; £13.5m to cover depreciation; less £1.6m cash adjustment relating to IFRS 16 leases.
During the year, Scottish Government confirmed a large number of additional net transfers of budget amounting to £118.4m. The largest individual programme transfers were £6.9m Capital (CDEL) towards the Grangemouth Just Transition Fund and £5.9m Resource (RDEL) towards Scottish Development International activity. There was also a significant non-project transfer made during the Spring Budget Revision of £93m to cover Annual Managed Expenditure (AME).