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					<dc:identifier>http://www.legislation.gov.uk/asp/2025/7/part/3</dc:identifier><dc:title>Budget (Scotland) Act 2025</dc:title><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-05-16</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/asp/2025/7/contents" title="Table of Contents"/>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="ScottishAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2025"/><ukm:Number Value="7"/><ukm:EnactmentDate Date="2025-03-28"/><ukm:ISBN Value="9780105904366"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/asp/2025/7/body" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/body" NumberOfProvisions="11" RestrictExtent="S" RestrictStartDate="2026-04-01"><Part DocumentURI="http://www.legislation.gov.uk/asp/2025/7/part/3" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/part/3" NumberOfProvisions="5" id="part-3" RestrictExtent="S" RestrictStartDate="2025-03-29">
<Number>Part 3</Number>
<Title>Miscellaneous</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/asp/2025/7/part/3/crossheading/amendment-and-repeal" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/part/3/crossheading/amendment-and-repeal" NumberOfProvisions="2" id="part-3-crossheading-amendment-and-repeal" RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Amendment and repeal</Title>
<P1group ConfersPower="true" RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Budget revision regulations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/7" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/7" id="section-7">
<Pnumber><CommentaryRef Ref="key-1780ef24b81ba8f9c452928a2187a1e5"/>7</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/7/1" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/7/1" id="section-7-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Scottish Ministers may by regulations amend—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/7/1/a" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/7/1/a" id="section-7-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the amounts specified in <InternalLink Ref="section-4" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/4" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/4">section 4</InternalLink><InternalLink Ref="section-4-2" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/4/2" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/4/2">(2)</InternalLink> and <InternalLink Ref="section-4-3" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/4/3" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/4/3">(3)</InternalLink>,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/7/1/b" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/7/1/b" id="section-7-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text><Span>
<InternalLink Ref="schedule-1" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/schedule/1" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/schedule/1">schedules 1</InternalLink> to <InternalLink Ref="schedule-3" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/schedule/3" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/schedule/3">3</InternalLink></Span>.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/7/2" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/7/2" id="section-7-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations under <InternalLink Ref="section-7" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/7" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/7">this section</InternalLink> are subject to the affirmative procedure.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Repeal of spent provisions</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/8" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/8" id="section-8">
<Pnumber><CommentaryRef Ref="key-9147667cf5836680d87325f40ba9711d"/>8</Pnumber>
<P1para>
<Text>Part 2 (financial year 2025/26) of the Budget (Scotland) Act 2024 is repealed.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/asp/2025/7/part/3/crossheading/final-provisions" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/part/3/crossheading/final-provisions" NumberOfProvisions="3" id="part-3-crossheading-final-provisions" RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Final provisions</Title>
<P1group RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Interpretation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/9" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/9" id="section-9">
<Pnumber><CommentaryRef Ref="key-52ae70255eee5dc1a460f2660d139cb4"/>9</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/9/1" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/9/1" id="section-9-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act, the “<Term id="term-pfa-act-2000">PFA Act 2000</Term>” means the Public Finance and Accountability (Scotland) Act 2000.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/9/2" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/9/2" id="section-9-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/9/3" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/9/3" id="section-9-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>References in this Act to the direct-funded bodies are to the bodies listed in <InternalLink Ref="section-4" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/4" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/4">section 4</InternalLink><InternalLink Ref="section-4-3" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/4/3" DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/4/3">(3)</InternalLink> (and references to a direct-funded body are to either of those bodies).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/9/4" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/9/4" id="section-9-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/10" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/10" id="section-10">
<Pnumber><CommentaryRef Ref="key-ee41a919b09d1b7a635cf65d2e1e6e81"/>10</Pnumber>
<P1para>
<Text>This Act comes into force on the day after Royal Assent.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="S" RestrictStartDate="2025-03-29">
<Title>Short title</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asp/2025/7/section/11" IdURI="http://www.legislation.gov.uk/id/asp/2025/7/section/11" id="section-11">
<Pnumber><CommentaryRef Ref="key-38e1b8cda37fdb945c58a2cf7cd4a958"/>11</Pnumber>
<P1para>
<Text>The short title of this Act is the Budget (Scotland) Act 2025.</Text>
</P1para>
</P1>
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</Part></Body></Primary><Commentaries><Commentary Type="I" id="key-1780ef24b81ba8f9c452928a2187a1e5"><Para><Text>S. 7  in force at 29.3.2025, see <CitationSubRef id="n3c31c83ff65f8f7c" SectionRef="section-10" URI="http://www.legislation.gov.uk/id/asp/2025/7/section/10" Operative="true">s. 10</CitationSubRef></Text></Para></Commentary><Commentary Type="I" id="key-9147667cf5836680d87325f40ba9711d"><Para><Text>S. 8  in force at 29.3.2025, see <CitationSubRef id="n3f8870c938a88b99" SectionRef="section-10" URI="http://www.legislation.gov.uk/id/asp/2025/7/section/10" Operative="true">s. 10</CitationSubRef></Text></Para></Commentary><Commentary Type="I" id="key-52ae70255eee5dc1a460f2660d139cb4"><Para><Text>S. 9  in force at 29.3.2025, see <CitationSubRef id="n9953951fc08c497f" SectionRef="section-10" URI="http://www.legislation.gov.uk/id/asp/2025/7/section/10" Operative="true">s. 10</CitationSubRef></Text></Para></Commentary><Commentary Type="I" id="key-ee41a919b09d1b7a635cf65d2e1e6e81"><Para><Text>S. 10  in force at 29.3.2025, see <CitationSubRef id="necef2e0fc0df6594" SectionRef="section-10" URI="http://www.legislation.gov.uk/id/asp/2025/7/section/10" Operative="true">s. 10</CitationSubRef></Text></Para></Commentary><Commentary Type="I" id="key-38e1b8cda37fdb945c58a2cf7cd4a958"><Para><Text>S. 11  in force at 29.3.2025, see <CitationSubRef id="n7a2860c4e66bce75" SectionRef="section-10" URI="http://www.legislation.gov.uk/id/asp/2025/7/section/10" Operative="true">s. 10</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>