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Scotland Office: Departmental Expenditure Limits

Asked by Liam ByrneLabourScotland OfficeTabled Answered 11 December 2025UIN 97107

The question

To ask the Secretary of State for Scotland, with reference to the policy papers entitled Spending Review 2025, published on 30 June 2025, and Budget 2025, published on 28 November 2025, what their Department’s capital Departmental Expenditure Limit (DEL) will be in each year of the Spending Review period; how much capital funding has been allocated to each of their Department’s programmes; and how much and what proportion of the capital DEL allocation remains unallocated in each year.

Answered by Kirsty McNeill

The Departments capital Departmental Expenditure Limit (DEL) over the Spending Review is shown below:

Financial Year

£M

2025-26*

0.500

2026-27

0.050

2027-28

0.050

2028-29

0.050

2029-30

0.050

The Department does not have any capital programmes. The capital DEL is to cover the purchase of office equipment.

*The 2025-26 Capital DEL includes £0.450m for a change in valuation of the Departments building leases resulting from a technical accounting adjustment in line with HM Treasury Consolidated Budgeting guidance.

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