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Reform history

Budget (Scotland) Act 2025

5 versions · 2025-03-28
2026-03-01
Budget (Scotland) Act 2025
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2026-02-01
Budget (Scotland) Act 2025
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Changes on 2026-02-01

@@ -8,13 +8,13 @@
##### 1
- (1) The Scottish Administration may use resources in financial year 2025/26 for the purposes specified in column 1 of [schedule 1](https://www.legislation.gov.uk/asp/2025/7/schedule/1/2025-12-03)—
- (1) The Scottish Administration may use resources in financial year 2025/26 for the purposes specified in column 1 of [schedule 1](https://www.legislation.gov.uk/asp/2025/7/schedule/1/2026-02-01)—
- (a) in the case of resources other than accruing resources, up to the amounts specified in the corresponding entries in column 2 of that schedule,
- (b) in the case of accruing resources, up to the amounts specified in the corresponding entries in column 3 of that schedule.
- (2) Despite paragraphs [(a)](https://www.legislation.gov.uk/asp/2025/7/section/1/1/a/2025-12-03) and [(b)](https://www.legislation.gov.uk/asp/2025/7/section/1/1/b/2025-12-03) of [subsection (1)](https://www.legislation.gov.uk/asp/2025/7/section/1/1/2025-12-03), the resources which may be used for a purpose specified in column 1 may exceed the amount specified in the corresponding entry in column 2 or (as the case may be) column 3 if—
- (2) Despite paragraphs [(a)](https://www.legislation.gov.uk/asp/2025/7/section/1/1/a/2026-02-01) and [(b)](https://www.legislation.gov.uk/asp/2025/7/section/1/1/b/2026-02-01) of [subsection (1)](https://www.legislation.gov.uk/asp/2025/7/section/1/1/2026-02-01), the resources which may be used for a purpose specified in column 1 may exceed the amount specified in the corresponding entry in column 2 or (as the case may be) column 3 if—
- (a) in the case of resources other than accruing resources, the first condition is met,
@@ -28,7 +28,7 @@
##### 2
- (1) A direct-funded body may use resources in financial year 2025/26 for the purposes specified in column 1 of [schedule 2](https://www.legislation.gov.uk/asp/2025/7/schedule/2/2025-12-03) in relation to the body.
- (1) A direct-funded body may use resources in financial year 2025/26 for the purposes specified in column 1 of [schedule 2](https://www.legislation.gov.uk/asp/2025/7/schedule/2/2026-02-01) in relation to the body.
- (2) Resources other than accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 2 of that schedule.
@@ -38,7 +38,7 @@
##### 3
In [schedule 3](https://www.legislation.gov.uk/asp/2025/7/schedule/3/2025-12-03), the amounts set out in column 2 are the amounts specified for financial year 2025/26 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the statutory bodies mentioned in that column).
In [schedule 3](https://www.legislation.gov.uk/asp/2025/7/schedule/3/2026-02-01), the amounts set out in column 2 are the amounts specified for financial year 2025/26 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the statutory bodies mentioned in that column).
### The Scottish Consolidated Fund
@@ -60,11 +60,11 @@
##### 5
- (1) [This section](https://www.legislation.gov.uk/asp/2025/7/section/5/2025-12-03) applies where, in financial year 2025/26, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998—
- (a) for or in connection with expenditure of the Scottish Administration, a sum which does not fall within the amount specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2025-12-03)[(2)](https://www.legislation.gov.uk/asp/2025/7/section/4/2/2025-12-03) in relation to it, or
- (b) for or in connection with expenditure of a direct-funded body, a sum which does not fall within the amount specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2025-12-03)[(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2025-12-03) in relation to the body.
- (1) [This section](https://www.legislation.gov.uk/asp/2025/7/section/5/2026-02-01) applies where, in financial year 2025/26, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998—
- (a) for or in connection with expenditure of the Scottish Administration, a sum which does not fall within the amount specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2026-02-01)[(2)](https://www.legislation.gov.uk/asp/2025/7/section/4/2/2026-02-01) in relation to it, or
- (b) for or in connection with expenditure of a direct-funded body, a sum which does not fall within the amount specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2026-02-01)[(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2026-02-01) in relation to the body.
- (2) The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.
@@ -72,13 +72,13 @@
- (a) the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section 65(2) of the Scotland Act 1998, and
- (b) it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by regulations under [section 7](https://www.legislation.gov.uk/asp/2025/7/section/7/2025-12-03).
- (b) it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by regulations under [section 7](https://www.legislation.gov.uk/asp/2025/7/section/7/2026-02-01).
- (4) But the Scottish Ministers must not authorise payment of the sum if it would result in an excess of sums paid out of the Fund over sums paid into the Fund.
- (5) The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under [this section](https://www.legislation.gov.uk/asp/2025/7/section/5/2025-12-03) must not exceed £50,000,000.
- (6) Where the Scottish Ministers authorise a payment under [this section](https://www.legislation.gov.uk/asp/2025/7/section/5/2025-12-03) they must, as soon as possible, lay before the Scottish Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.
- (5) The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under [this section](https://www.legislation.gov.uk/asp/2025/7/section/5/2026-02-01) must not exceed £50,000,000.
- (6) Where the Scottish Ministers authorise a payment under [this section](https://www.legislation.gov.uk/asp/2025/7/section/5/2026-02-01) they must, as soon as possible, lay before the Scottish Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.
## Part 2 — Financial year 2026/27
@@ -86,7 +86,7 @@
##### 6
- (1) [This section](https://www.legislation.gov.uk/asp/2025/7/section/6/2025-12-03) applies if, at the beginning of financial year 2026/27, there is no overall cash authorisation for that year for the purposes of section 4(2) of the PFA Act 2000.
- (1) [This section](https://www.legislation.gov.uk/asp/2025/7/section/6/2026-02-01) applies if, at the beginning of financial year 2026/27, there is no overall cash authorisation for that year for the purposes of section 4(2) of the PFA Act 2000.
- (2) Until there is in force a Budget Act providing such authorisation, there is to be taken to be an overall cash authorisation for each calendar month of that year in relation to each of—
@@ -94,17 +94,17 @@
- (b) the direct-funded bodies,
of an amount determined under [subsection (3)](https://www.legislation.gov.uk/asp/2025/7/section/6/3/2025-12-03).
of an amount determined under [subsection (3)](https://www.legislation.gov.uk/asp/2025/7/section/6/3/2026-02-01).
- (3) That amount is whichever is the greater of—
- (a) one-twelfth of the amount specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2025-12-03)[(2)](https://www.legislation.gov.uk/asp/2025/7/section/4/2/2025-12-03) or [(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2025-12-03) in relation to the Scottish Administration or (as the case may be) the direct-funded body in question,
- (a) one-twelfth of the amount specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2026-02-01)[(2)](https://www.legislation.gov.uk/asp/2025/7/section/4/2/2026-02-01) or [(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2026-02-01) in relation to the Scottish Administration or (as the case may be) the direct-funded body in question,
- (b) the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 in the corresponding calendar month of financial year 2025/26 for or in connection with expenditure of the Scottish Administration or (as the case may be) that direct-funded body.
- (4) Section 4 of the PFA Act 2000 has effect accordingly.
- (5) [This section](https://www.legislation.gov.uk/asp/2025/7/section/6/2025-12-03) is subject to any provision made by a Budget Act for financial year 2026/27.
- (5) [This section](https://www.legislation.gov.uk/asp/2025/7/section/6/2026-02-01) is subject to any provision made by a Budget Act for financial year 2026/27.
## Part 3 — Miscellaneous
@@ -116,11 +116,11 @@
- (1) The Scottish Ministers may by regulations amend—
- (a) the amounts specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2025-12-03)[(2)](https://www.legislation.gov.uk/asp/2025/7/section/4/2/2025-12-03) and [(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2025-12-03),
- (b) [schedules 1](https://www.legislation.gov.uk/asp/2025/7/schedule/1/2025-12-03) to [3](https://www.legislation.gov.uk/asp/2025/7/schedule/3/2025-12-03).
- (2) Regulations under [this section](https://www.legislation.gov.uk/asp/2025/7/section/7/2025-12-03) are subject to the affirmative procedure.
- (a) the amounts specified in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2026-02-01)[(2)](https://www.legislation.gov.uk/asp/2025/7/section/4/2/2026-02-01) and [(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2026-02-01),
- (b) [schedules 1](https://www.legislation.gov.uk/asp/2025/7/schedule/1/2026-02-01) to [3](https://www.legislation.gov.uk/asp/2025/7/schedule/3/2026-02-01).
- (2) Regulations under [this section](https://www.legislation.gov.uk/asp/2025/7/section/7/2026-02-01) are subject to the affirmative procedure.
#### Repeal of spent provisions
@@ -138,7 +138,7 @@
- (2) References in this Act to accruing resources in relation to the Scottish Administration or a direct-funded body are to such resources accruing to the Administration or (as the case may be) that body in financial year 2025/26.
- (3) References in this Act to the direct-funded bodies are to the bodies listed in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2025-12-03)[(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2025-12-03) (and references to a direct-funded body are to either of those bodies).
- (3) References in this Act to the direct-funded bodies are to the bodies listed in [section 4](https://www.legislation.gov.uk/asp/2025/7/section/4/2026-02-01)[(3)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/2026-02-01) (and references to a direct-funded body are to either of those bodies).
- (4) Except where otherwise expressly provided, expressions used in this Act and in the PFA Act 2000 have the same meanings in this Act as they have in that Act.
@@ -278,6 +278,8 @@
[^key-8fdb6028329001bb61a532bd2c1a0e51]: Sum in [s. 4(3)(b)](https://www.legislation.gov.uk/asp/2025/7/section/4/3/b) substituted (3.12.2025) by [The Budget (Scotland) Act 2025 Amendment Regulations 2025 (S.S.I. 2025/382)](https://www.legislation.gov.uk/ssi/2025/382), [regs. 1(1)](https://www.legislation.gov.uk/ssi/2025/382/regulation/1/1), [2(c)](https://www.legislation.gov.uk/ssi/2025/382/regulation/2/c)
[^key-e870de699744b325d9655272bb8cf2de]: Words in [sch. 1](https://www.legislation.gov.uk/asp/2025/7/schedule/1) table substituted (1.2.2026) by [The Education (Scotland) Act 2025 (Consequential Provisions) Regulations 2026 (S.S.I. 2026/40)](https://www.legislation.gov.uk/ssi/2026/40), [regs. 1(2)](https://www.legislation.gov.uk/ssi/2026/40/regulation/1/2), [4(2)(b)](https://www.legislation.gov.uk/ssi/2026/40/regulation/4/2/b); [S.S.I. 2026/2](https://www.legislation.gov.uk/ssi/2026/2), [reg. 2(2)(3)](https://www.legislation.gov.uk/ssi/2026/2/regulation/2/2/3), [sch. Pt. 1](https://www.legislation.gov.uk/ssi/2026/2/schedule/part/1)
#### Contingency payments
#### Emergency arrangements
2025-12-03
Budget (Scotland) Act 2025
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2025-03-29
Budget (Scotland) Act 2025
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2025-03-28
Budget (Scotland) Act 2025
original version Text at this date