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Budget and outturn

TME envelope is not outturn. Both held, labelled.

This page

2025 MTFS outlook linked; gap figures are projections not spend lines.

  • Scottish Budget TME 2026-27

    £67,978mPublished

    Envelope. Annex A Total Scottish Budget £67,979m (rounding).

  • Scottish Budget TME outturn 2024-25

    £56,922mPublished

    Outturn.

  • Discretionary Fiscal Budget 2026-27

    £61,677mPublished

  • Fiscal Resource Budget 2026-27

    £50,635mPublished

  • Capital Funding 2026-27

    £7,324mPublished

  • Health and Social Care portfolio TME 2026-27

    £22,477mPublished

  • Finance and Local Government portfolio TME 2026-27

    £18,590mPublished

    Includes NDR AME presentation.

  • Scottish Government / Scottish Consolidated Fund → Scottish public sector (portfolio total)

    £64,841 million TME (2025-26 ABR Budget)Published

    Autumn Budget Revision baseline used as comparator in Annex B. Annex A shows £64,492m Total Scottish Budget for ABR — presentation difference; cite table used. Envelope, not outturn.

  • Non-Domestic Rates pool (distributable amount) → Local Government settlement (NDR)

    £3,474 million Non-Domestic Rates – Distributable AmountPublished

    NDR is fully devolved; disclosed as AME within Local Government portfolio allocation. Part of discretionary fiscal budget presentation. Envelope, not outturn.

  • UK Government (UK-funded AME) → Ring-fenced AME (pensions/student loans etc.)

    £4,739 million UK Funded Annually Managed ExpenditurePublished

    Ring-fenced; distinct from NDR AME disclosed in Local Government portfolio. Annex B AME column total £8,213m includes broader AME presentation. Envelope, not outturn.

  • Scottish Government → Financial Transactions

    £245 million Financial Transactions FundingPublished

    Loan/equity investments outside public sector — separate control from fiscal capital. Envelope, not outturn.

  • HM Treasury / Scottish Government non-cash → Non-cash resource (e.g. depreciation, student loan RAB)

    £1,563 million Non-Cash Resource BudgetPublished

    Non-discretionary; cannot fund fiscal spending. Envelope, not outturn.

Still missing

  • TME envelope is not outturn. 2026-27 TME is not the 2025-26 ABR envelope.
  • Fiscal resource, capital, FT, NDR, UK AME and non-cash are separate control totals. They are not added to TME on this page.
  • Capital including FT is not shown as a third capital total — that would double-count.

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.

Health and Social Care portfolio outturn

Scotland. Blank years are missing, not zero. Swipe sideways for years. Source

Council2016201720182019202020212022202320242025
Scotland£12,508m£13,261m£13,391m£13,778m£14,502m£17,842m£18,547m£17,530m£19,004m£20,506m

Portfolio outturn from the Budget workbook. Not Audit Scotland’s £20.6bn health spending. Not board audited accounts. Not added to TME, reserved UK or Lottery. 2015-16/16-17 sit in Health and Sport — a series break, labelled.

Money lines

Each row is its own pot. Envelope is not outturn. Awards are not payments. These rows are not added together.

This is a leaf. Empty is not £0.