Skip to content
Community Shield ScotlandGovernment

Chapter

Money

National public cash, kept in separate pots. There is no single “Scotland spend” on this page. Scottish Government is not reserved UK. Lottery is not tax. Envelope is not outturn.

Last checked

Scottish Government

Budget envelope is not outturn. They are not added together.

  • Scottish Budget TME 2026-27

    £67,978mPublished

    Envelope. Not outturn.

  • Scottish Budget TME outturn 2024-25

    £56,922mPublished

    Outturn. Not the 2026-27 envelope.

  • MTFS projected resource gap 2029-30 (without action)

    £2,600mEstimate

    Projection. Not a spend line. Not TME. Not outturn.

Total Scottish Government outturn

Scotland. Blank years are missing, not zero. Source

  • 2016-03£36,931m
  • 2017-03£37,297m
  • 2018-03£38,562m
  • 2019-03£42,008m
  • 2020-03£42,442m
  • 2021-03£54,342m
  • 2022-03£55,328m
  • 2023-03£57,214m
  • 2024-03£58,008m
  • 2025-03£56,768m

Workbook outturn. Not the 2026-27 TME envelope. 2015-16 and 2016-17 now held.

Local government

32 councils. CSS council finances live on My street. This chapter does not invent a Scotland total. Council desks live on My street. A missing FOI is not £0. 29 of 32 have a verified 2024/25 Audit Scotland AAR URL. 3 delayed — missing, not zero.

Scottish councils usable reserves end-2024/25

£3,800mPublished

29-council bulletin. Not 32. Not added to SG TME. Not the SLGFS all-council series below.

Scottish councils usable reserves end-2023/24

£4,100mPublished

Previous bulletin. Not 2024/25. Not added to the £3.8bn line.

Local government usable reserves (SLGFS, all councils)

Scotland. Blank years are missing, not zero. Source

  • 2016-03£2,531m
  • 2017-03£2,501m
  • 2018-03£2,573m
  • 2019-03£2,546m
  • 2020-03£2,708m
  • 2021-03£3,832m
  • 2022-03£4,163m
  • 2023-03£4,530m
  • 2024-03£4,258m
  • 2025-03£3,931m

SLGFS all-council series, including 2024-25. The Audit Scotland bulletin £3.8bn is a 29-council figure, not this series. Do not mix the two.

Reserved UK spend in Scotland

Home Office, DWP and MoD lines that can be tied to Scotland. MoD and DWP are not added together. Home Office asylum cash is not a pot on this page.

  • MoD industry spend in Scotland 2024/25

    £2,165mPublished

    Ten-year series on the MoD node. Not SG.

  • DWP identified benefits in Scotland 2024/25

    £20,122mPublished

    Disability transfer from 2020/21 is a series break, not a zero.

  • MoJ Scotland legal aid / IAC spend

    MissingMissing

    SLAB is devolved. Reserved MoJ / IAC Scotland spend is not held.

MoD industry spend in Scotland

Scotland. Blank years are missing, not zero. Source

  • 2016-03£1,523m
  • 2017-03£1,585m
  • 2018-03£1,649m
  • 2019-03£1,758m
  • 2020-03£2,066m
  • 2021-03£2,148m
  • 2022-03£2,024m
  • 2023-03£2,115m
  • 2024-03£2,210m
  • 2025-03£2,165m

Ten-year series. Break 2019/20→2020/21. Not added to SG or DWP.

DWP identified benefit expenditure in Scotland

Scotland. Blank years are missing, not zero. Source

  • 2016-03£15,046m
  • 2017-03£15,166m
  • 2018-03£15,393m
  • 2019-03£15,404m
  • 2020-03£16,647m
  • 2021-03£15,510m
  • 2022-03£15,593m
  • 2023-03£16,348m
  • 2024-03£18,375m
  • 2025-03£20,122m

Ten-year+. Disability benefits leave DWP tables from 2020/21 — a series break, not a zero. Not added to SG or MoD.

Owned and controlled companies

Annual-report pots first — each its own series. Body cash Grant in Aid is not Transport Scotland’s payer-side charge. CalMac profit and Ferguson deficit are not grant-in-aid. Directory envelopes sit below and are not added to these lines.

All owned cards

  • SRH cash Grant in Aid (body ARA) · 2023/24

    £745.7mPublished

    Body cash Grant in Aid drawn. Exact cash-flow figure £745.675m. Not Transport Scotland payer-side charge. Not portfolio Rail Services total.

  • SRH cash Grant in Aid (body ARA) · 2022/23

    £700.9mPublished

    Prior-year comparative in the 2023/24 ARA. Same pot as 2023/24 cash GiA only.

  • Transport Scotland payer-side charge to SRH · 2024/25

    £818.6mPublished

    TS rail grants table line. Separate series from SRH body cash GiA. Do not add to £745.7m.

  • Transport Scotland payer-side charge to SRH · 2023/24

    £765.5mPublished

    Payer-side series. Do not mix with body cash GiA £745.7m for the same year.

  • HIAL public subsidy · 2024/25

    £48.0mPublished

    Revenue £34.873m plus capital £12.717m. Capital loan is a separate instrument and is not in this total.

  • HIAL public subsidy · 2023/24

    £50.7mPublished

    Revenue £38.221m plus capital £11.812m. Capital loan is separate.

  • Ferguson group pre-tax result · 2024/25

    −£2.7mPublished

    Group pre-tax net deficit. Material going-concern uncertainty. Not grant-in-aid. Budget support for a later year is not this line.

  • Ferguson group pre-tax result · 2023/24

    −£1.3mPublished

    Group pre-tax net deficit £1.322m. Not grant-in-aid.

  • CalMac profit before tax (not GiA) · 2024/25

    £5.7mPublished

    Operator profit under the CHFS contract. Not grant-in-aid. Do not sum with MacBrayne or CMAL envelopes.

  • SRH cash Grant in Aid (body ARA) · 2024/25

    £827.4mPublished

    Body cash GiA on the statement of cash flows £827.438 million. Same series as 2023/24 £745.7m. Audit Scotland AAR prints £829.547 million received — different measure; not mixed in. Not TS payer-side charge £818.6m.

  • SRH grant paid across to ScotRail Trains · 2024/25

    £783.9mPublished

    SRH paid £783.893 million across to SRT to fund ScotRail services. Not TS Grant in Aid to SRT. Not added to CSL or to SRH body cash GiA.

  • SRH grant paid across to Caledonian Sleeper · 2024/25

    £42.5mPublished

    SRH paid £42.488 million across to CSL to fund Caledonian Sleeper services. Not TS Grant in Aid to the Sleeper. Not added to SRT or to SRH body cash GiA.

  • CMAL Grant in Aid (harbour) · 2024/25

    £9.164mPublished

    Grant in aid received and receivable (related parties / Note 6). Harbour infrastructure, up to 80% of project cost. Not capital grants and not vessel loans.

  • CMAL Grant in Aid (harbour) · 2023/24

    £6.546mPublished

    Prior-year comparative in 2024/25 ARA. Same Grant in Aid harbour series. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2024/25

    £36.736mPublished

    Capital grants received and receivable (Note 19). Not Grant in Aid. Not vessel loans.

  • CMAL capital grants · 2023/24

    £27.385mPublished

    Prior-year comparative in 2024/25 ARA. Capital grants, not Grant in Aid.

  • CMAL vessel loans · 2024/25

    £108.5mPublished

    Loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL vessel loans · 2023/24

    £63.3mPublished

    Prior-year comparative. Vessel loans, not Grant in Aid.

  • Crown Estate Scotland distributable surplus · 2024/25

    £130.8mPublished

    Net revenue account profit distributable to the Scottish Consolidated Fund. Not Grant in Aid. Cash paid in-year is a different series (£13.4m).

  • Crown Estate Scotland distributable surplus · 2023/24

    £113.2mPublished

    Prior-year comparative. Distributable surplus, not cash paid in-year.

  • Crown Estate Scotland cash to Consolidated Fund · 2024/25

    £13.4mPublished

    Cash paid to the Scottish Consolidated Fund in 2024/25 (Note 14): £3.0m relating to 2024-25 and £10.4m relating to 2023-24. Not the £130.8m distributable profit.

  • Crown Estate Scotland cash to Consolidated Fund · 2023/24

    £19.7mPublished

    Cash paid to the Scottish Consolidated Fund in 2023/24. Not the distributable profit for that year.

  • Scottish Futures Trust Grant in Aid · 2024/25

    £7.894mPublished

    Grant in Aid from the Scottish Government on the Statement of Changes in Taxpayers’ Equity £7,894,229. Cash draw-down after capital-grant repayments was £7,788,534 — different measure, not mixed in.

  • Scottish Futures Trust Grant in Aid · 2023/24

    £8.403mPublished

    SoCTE Grant in Aid comparative £8,402,556. Same series as 2024/25 £7.894m.

  • Scottish Water voted-loan advances · 2024/25

    £338mPublished

    In-year voted-loan advances to Scottish Water. Not Grant in Aid. Stock held at year-end is a different line.

  • Scottish Water voted-loan advances · 2023/24

    £333mPublished

    Prior-year comparative in-year advances. Not Grant in Aid.

  • Scottish Water voted loans held · 2024/25

    £4,592mPublished

    Voted loans held at 31 March 2025. Stock, not in-year advances. Not Grant in Aid.

  • Scottish Water voted loans held · 2023/24

    £4,339mPublished

    Voted loans held at 31 March 2024. Stock, not in-year advances.

  • Prestwick group operating profit · 2025/26

    £3.9mPublished

    Group operating profit £3.925 million. Not grant-in-aid. No new Scottish Government loan was drawn.

  • Prestwick group operating profit · 2024/25

    £3.5mPublished

    Group operating profit £3.495 million (2023/24 £3.195 million). Not grant-in-aid.

  • Prestwick group operating profit · 2023/24

    £3.2mPublished

    Prior-year comparative operating profit £3.195 million. Not grant-in-aid.

  • Prestwick Transport Scotland loan (principal) · 2024/25

    £43.4mPublished

    Loan principal still £43.4 million. The airport has not drawn new funds for over six years. Accrued interest is a separate line. Not grant-in-aid.

  • Prestwick Transport Scotland loan (principal) · 2025/26

    £43.4mPublished

    Loan principal unchanged at £43.4 million. No new drawdown for over seven years. Not grant-in-aid.

  • Prestwick accrued interest on TS loan · 2024/25

    £15.5mPublished

    Accrued interest on the Transport Scotland loan at 31 March 2025. Principal £43.4 million is separate. Not grant-in-aid.

  • Prestwick accrued interest on TS loan · 2025/26

    £18.6mPublished

    Accrued interest on the Transport Scotland loan at 31 March 2026. Principal still £43.4 million.

  • Ferguson grants received (802 programme support) · 2024/25

    £4.837mPublished

    Note 5 grants received / 802 programme support in other operating income. Not the ship-build payments (801 £32.1m, 802 £53.7m). Not the group deficit. Not a 2025/26 budget allocation.

  • Ferguson grants received (802 programme support) · 2023/24

    £5.557mPublished

    Prior-year grants received / 802 programme support. Not ship-build payments.

  • Ferguson other capital funding · 2024/25

    £1.775mPublished

    Strategic-report table: other capital funding from the Scottish Government. Not 802 programme-support grants. Not vessel 801/802 construction payments.

  • Ferguson other capital funding · 2023/24

    £1.717mPublished

    Prior-year other capital funding. Not grants received. Not vessel construction payments.

  • HIAL public subsidy · 2022/23

    £55.9mPublished

    Body headline public subsidy. Revenue £37.882m plus capital £17.986m. Capital loan is a separate instrument — do not add it to this line. Not Grant in Aid under another name.

  • HIAL public subsidy · 2021/22

    £76.0mPublished

    Body headline public subsidy. Revenue £39.803m plus capital £36.198m. Capital loan is a separate instrument — do not add it to this line. Not Grant in Aid under another name.

  • HIAL public subsidy · 2020/21

    £56.8mPublished

    Body headline public subsidy. Revenue £36.600m plus capital £20.246m. Capital loan is a separate instrument — do not add it to this line. Not Grant in Aid under another name.

  • HIAL public subsidy · 2019/20

    £37.4mPublished

    Body headline public subsidy. Revenue £24.545m plus capital £12.900m. Capital loan is a separate instrument — do not add it to this line. Not Grant in Aid under another name.

  • HIAL public subsidy · 2018/19

    £28.4mPublished

    Prior-year comparative in the 2019/20 ARA. Body headline public subsidy £28.428m (revenue £21.626m plus capital £6.802m). Capital loan is separate. 2016/17 and 2017/18 body PDFs are image-only in this pack — not published here, not £0.

  • HIAL capital loan · 2024/25

    £0.387mPublished

    Scottish Government capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2023/24

    £0.656mPublished

    Scottish Government capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2022/23

    £1.567mPublished

    Scottish Government capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2021/22

    £1.347mPublished

    Scottish Government capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2020/21

    £3.555mPublished

    Scottish Government capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2019/20

    £1.185mPublished

    Scottish Government capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2018/19

    £1.248mPublished

    Prior-year comparative capital loan in the 2019/20 ARA. Not public subsidy. Not £0 for missing earlier years.

  • CMAL Grant in Aid (harbour) · 2022/23

    £3.993mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2022/23

    £25.080mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2022/23

    £48.6mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2021/22

    £4.226mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2021/22

    £24.630mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2021/22

    £27.3mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2020/21

    £3.993mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2020/21

    £22.443mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2020/21

    £1.760mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2019/20

    £3.993mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2019/20

    £20.702mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2019/20

    £38.0mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2018/19

    £4.045mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2018/19

    £9.207mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2018/19

    £19.5mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2017/18

    £3.993mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2017/18

    £6.063mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2017/18

    £59.4mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2016/17

    £3.993mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2016/17

    £15.974mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2016/17

    £28.7mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • CMAL Grant in Aid (harbour) · 2015/16

    £3.000mPublished

    Related-parties Grant in aid received and receivable. Harbour infrastructure. Not capital grants. Not vessel loans.

  • CMAL capital grants · 2015/16

    £5.891mPublished

    Related-parties capital grants received and receivable. Not Grant in Aid. Not vessel loans.

  • CMAL vessel loans · 2015/16

    £41.2mPublished

    Related-parties loans received and receivable for vessel capital expenditure. Not Grant in Aid. Not capital grants.

  • MacBrayne CHFS contractual income · 2024/25

    £240.6mPublished

    Note 2 Government contract revenue £240.574 million. Strategic report prints CHFS contractual income £240.6m. Contract subsidy under CHFS2 — not Grant in Aid. Not CalMac profit. Not ticket sales. Related-party split is revenue subsidy £229.780m plus other subsidy/grants £10.795m; do not add those on top of this line.

  • MacBrayne CHFS contractual income · 2023/24

    £215.5mPublished

    Note 2 Government contract revenue £215.497 million. Strategic report prints CHFS contractual income £215.5m. Contract subsidy — not Grant in Aid. Not CalMac profit.

  • MacBrayne group profit before tax · 2024/25

    £6.245mPublished

    Group profit before tax. Not Grant in Aid. Not the CalMac Ferries Limited subsidiary profit (£5.7m) already on the CalMac card. Do not add to CHFS contractual income.

  • MacBrayne group profit before tax · 2023/24

    £3.798mPublished

    Group profit before tax. Not Grant in Aid. Not CalMac subsidiary profit.

  • Wave Energy Scotland turnover (not GiA) · 2024/25

    £9.031mPublished

    Abridged small-company profit and loss: turnover £9,031,227. Not Grant in Aid. Related-party note names Highlands and Islands Enterprise as parent but does not print a grant amount. Missing grant line is not £0.

  • Wave Energy Scotland turnover (not GiA) · 2023/24

    £9.180mPublished

    Prior-year comparative turnover. Not Grant in Aid. Not a printed HIE grant line.

  • HIAL public subsidy · 2017/18

    £24.9mPublished

    Body headline public subsidy £24.941m. Revenue £20.005m plus capital £4.936m. Capital loan is a separate instrument — do not add it to this line.

  • HIAL public subsidy · 2016/17

    £25.7mPublished

    Prior-year comparative in the 2017/18 ARA. Body headline public subsidy £25.695m (revenue £20.594m plus capital £5.101m). 2016/17 own report prints the same year as £25.7 million. 2015/16 is not published in this pack — not £0.

  • HIAL capital loan · 2017/18

    £1.003mPublished

    Capital loan funding printed in the same review-of-the-business paragraph as public subsidy. Not the public-subsidy total. Do not add to the subsidy pot.

  • HIAL capital loan · 2016/17

    £1.435mPublished

    Prior-year capital loan in the 2017/18 ARA. Not the public-subsidy total.

  • MacBrayne CHFS contractual income · 2022/23

    £170.4mPublished

    Note 2 Government contract revenue transferred over time £170.419 million. Contract subsidy under CHFS2 — not Grant in Aid. Not CalMac profit. Not added to ticket sales.

  • MacBrayne group profit before tax · 2022/23

    £17.024mPublished

    Group profit before tax £17.024 million. Includes a £22.378 million gain on sale of the Solent Gateway joint venture. Not Grant in Aid. Not CalMac subsidiary profit.

  • MacBrayne group profit before tax · 2021/22

    −£2.303mPublished

    Prior-year group loss before tax. Not Grant in Aid.

  • CalMac profit before tax (not GiA) · 2023/24

    £2.9mPublished

    Operator profit before tax £2.948 million. Not Grant in Aid. Do not sum with MacBrayne group result or CMAL envelopes.

  • CalMac profit before tax (not GiA) · 2022/23

    −£6.0mPublished

    Operator loss before tax £6.017 million. Not Grant in Aid.

  • CalMac profit before tax (not GiA) · 2021/22

    −£2.4mPublished

    Operator loss before tax £2.353 million. Not Grant in Aid.

  • Crown Estate Scotland distributable surplus · 2022/23

    £103.6mPublished

    Net revenue account profit distributable to the Scottish Consolidated Fund. Includes ScotWind-related revenue recognition. Not Grant in Aid. Cash paid in-year is a different series.

  • Crown Estate Scotland distributable surplus · 2021/22

    £15.7mPublished

    Prior-year comparative distributable surplus. Not cash paid in-year. Not Grant in Aid.

  • Crown Estate Scotland distributable surplus · 2020/21

    £11.5mPublished

    Net revenue account profit distributable to the Scottish Consolidated Fund. Not Grant in Aid.

  • Crown Estate Scotland distributable surplus · 2019/20

    £12.0mPublished

    Net revenue account profit distributable to the Scottish Consolidated Fund. Not Grant in Aid.

  • Crown Estate Scotland distributable surplus · 2018/19

    £11.4mPublished

    Net revenue account profit distributable to the Scottish Consolidated Fund. CES first full years begin 2017/18. Not Grant in Aid.

  • Crown Estate Scotland cash to Consolidated Fund · 2022/23

    £120.7mPublished

    Cash-flow payment to the Scottish Consolidated Fund £120.7 million. Includes ScotWind option-fee cash. Not the £103.6m distributable profit. Not Grant in Aid.

  • Crown Estate Scotland cash to Consolidated Fund · 2021/22

    £13.5mPublished

    Cash-flow payment to the Scottish Consolidated Fund. Not the distributable profit for that year.

  • Crown Estate Scotland cash to Consolidated Fund · 2020/21

    £10.0mPublished

    Cash-flow payment to the Scottish Consolidated Fund. Not the distributable profit for that year.

  • Crown Estate Scotland cash to Consolidated Fund · 2019/20

    £10.0mPublished

    Cash-flow payment to the Scottish Consolidated Fund. Not the distributable profit for that year.

  • Crown Estate Scotland cash to Consolidated Fund · 2018/19

    £11.8mPublished

    Prior-year cash-flow payment. Not the distributable profit.

  • Scottish Futures Trust Grant in Aid · 2022/23

    £8.450mPublished

    Grant in Aid from the Scottish Government on the Statement of Changes in Taxpayers’ Equity £8,450,067. Cash draw-down after capital-grant repayments is a different measure — not mixed in.

  • Scottish Futures Trust Grant in Aid · 2021/22

    £9.141mPublished

    SoCTE Grant in Aid comparative £9,141,301. Same series as 2022/23 £8.450m.

  • Scottish Water voted-loan advances · 2022/23

    £247mPublished

    In-year voted-loan advances to Scottish Water. Not Grant in Aid. Stock held at year-end is a different line.

  • Scottish Water voted-loan advances · 2021/22

    £357mPublished

    In-year voted-loan advances £357m in that year’s own CA. The 2022/23 CA later prints £375m for 2021-22 — not mixed in. Not Grant in Aid.

  • Scottish Water voted loans held · 2022/23

    £4,048mPublished

    Voted loans held with Scottish Water at 31 March 2023. Stock, not in-year advances. Not Grant in Aid.

  • Scottish Water voted loans held · 2021/22

    £3,657mPublished

    Voted loans from voted provision held with Scottish Water at 31 March 2022. Stock, not in-year advances.

  • Prestwick group operating profit · 2022/23

    £2.1mPublished

    Group operating profit £2.088 million. A result, not Grant in Aid. No new loan drawdown.

  • Prestwick group operating profit · 2021/22

    £1.9mPublished

    Prior-year group operating profit £1.867 million. Not Grant in Aid.

  • Prestwick Transport Scotland loan (principal) · 2022/23

    £43.4mPublished

    Historic Transport Scotland loan principal £43.4 million. No new drawdown. Not Grant in Aid.

  • Prestwick Transport Scotland loan (principal) · 2021/22

    £43.4mPublished

    Same historic loan principal. No new drawdown.

  • Prestwick accrued interest on TS loan · 2022/23

    £9.079mPublished

    Accrued interest on the Transport Scotland loan at 31 March 2023. Stock, not an in-year grant. Not added to the £43.4m principal.

  • Prestwick accrued interest on TS loan · 2021/22

    £7.352mPublished

    Accrued interest on the Transport Scotland loan at 31 March 2022. Stock, not an in-year grant.

  • Crown Estate Scotland distributable surplus · 2017/18

    £9.0mPublished

    First CES year (body started April 2017). Net revenue account profit distributable to the Scottish Consolidated Fund £9.0 million. Cash paid in-year is a different series. Not Grant in Aid. 2015/16 and 2016/17 are not CES years — not £0.

  • Crown Estate Scotland cash to Consolidated Fund · 2017/18

    £4.5mPublished

    Cash-flow payment to the Scottish Consolidated Fund £4.5 million in CES’s first year. Not the £9.0m distributable profit. Not Grant in Aid.

  • Prestwick Transport Scotland loan (principal) · 2023/24

    £43.4mPublished

    Historic Transport Scotland loan principal £43.4 million at 31 March 2024. No new drawdown. Not Grant in Aid. Accrued interest is a separate line.

  • Prestwick accrued interest on TS loan · 2023/24

    £12.132mPublished

    Accrued interest on the Transport Scotland loan at 31 March 2024 £12.132 million. Stock, not an in-year grant. Not added to the £43.4m principal.

  • Transport Scotland payer-side charge to SRH · 2022/23

    £694.8mPublished

    TS rail grants table line for Scottish Rail Holdings £694.810 million. Same payer-side series as 2023/24 £765.486m. Not SRH body cash GiA £700.9m. Do not mix with the cash GiA footnote that also includes Serco / FTAC.

  • Scottish Water voted-loan advances · 2020/21

    £354mPublished

    In-year voted-loan advances to Scottish Water £354m. Not Grant in Aid. Stock held at year-end is a different line.

  • Scottish Water voted loans held · 2020/21

    £3,597mPublished

    Voted loans from voted provision held with Scottish Water. Stock, not in-year advances. Not Grant in Aid.

  • Scottish Water voted-loan advances · 2019/20

    £344mPublished

    In-year voted-loan advances to Scottish Water £344m. Not Grant in Aid. Stock held at year-end is a different line.

  • Scottish Water voted loans held · 2019/20

    £3,340mPublished

    Voted loans from voted provision held with Scottish Water £3,340m. Stock, not in-year advances. Not Grant in Aid.

  • Scottish Water voted-loan advances · 2018/19

    £288mPublished

    Prior-year comparative in-year advances to Scottish Water £288m. Not Grant in Aid.

  • Scottish Water voted loans held · 2018/19

    £3,084mPublished

    Voted loans from voted provision held with Scottish Water. Stock, not in-year advances. Not Grant in Aid. Not the all-voted-loans table total.

  • Scottish Water voted loans held · 2017/18

    £2,875mPublished

    Voted loans from voted provision held with Scottish Water £2,875m. Stock, not in-year advances. The CA does not print a clean SW-only gross advances figure for this year — not £0.

  • Scottish Water voted-loan advances · 2016/17

    £343mPublished

    Portfolio note: Voted Loans to Scottish Water budgeted net so that advances of £343m are shown net of repayments of £304m. This line is the gross advances figure. Not Grant in Aid.

  • Scottish Water voted loans held · 2016/17

    £2,708mPublished

    Voted loans from voted provision held with Scottish Water £2,708m. Stock, not in-year advances. Not Grant in Aid.

  • Scottish Water voted loans held · 2015/16

    £2,670mPublished

    Voted loans from voted provision held with Scottish Water £2,670m. Stock, not in-year advances. The CA does not print a clean SW-only gross advances figure for this year — not £0.

NPBD directory envelopes 2024-25 — not ARA grant-in-aid.

  • CMAL · public corporation

    £111,002,000Published

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Caledonian Sleeper · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • CalMac · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • David MacBrayne Ltd · executive ndpb

    £237,000Published

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Dundee Airport · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Ferguson Marine (Port Glasgow) Holdings Ltd · executive ndpb

    £7,000,000Published

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • GPA · public corporation

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Highlands and Islands Airports Ltd · executive ndpb

    £52,419,000Published

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Prestwick Aviation Holdings · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • ScotRail Trains · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Scottish Rail Holdings Ltd · executive ndpb

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • TS · executive agency

    Not printed (N/A)Missing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • TS Prestwick Holdco · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • SW · public corporation

    £170,000,000Published

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • CES · public corporation

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Inverness Airport Business Park Ltd (controlled by HIAL) · other scottish body

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • WES · owned controlled

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

  • Scottish Futures Trust · executive ndpb

    Not printedMissing

    NPBD directory envelope 2024-25. Not audited outturn. Not added to other owned bodies or to SG TME.

    Card

Other pots

NHS, NDPBs and Lottery are not added into the figures above. Envelope is not outturn. Lottery is not tax.

  • NHS / health spending 2024/25

    £20.6 billion health spending 2024/25Published

    Audit Scotland. Not added to SG TME. Not Health portfolio outturn.

  • SPA — Total SG funding 2024/25

    Total SG Funding 2024-25 £1,496.617mPublished

    Directory envelope. Not Police Scotland audited outturn.

Missing is not zero. Do not mix pots. Method.