Committee publication · Estimate memoranda · 15 May 2026
Memorandum on the Scotland Office and Office of the Advocate General Main Estimates 2026-2027
Summary
This memorandum presents the Scotland Office and Office of the Advocate General's Main Estimates for 2026–27, detailing resource, capital, and cash spending to Parliament. It covers £15.666m in operational resource spending (down 1.22% year-on-year), £0.050m capital spending, and £32.720bn in cash grants to the Scottish Consolidated Fund (up 6.61%), derived primarily from the Barnett formula allocation under Spending Review 2025 Phase 2.
Key findings
- Resource DEL spending for the Scotland Office and OAG decreases to £15.666m (1.22% reduction from 2025–26), mainly due to reduced administration budgets and one-off voluntary exit scheme funding in the prior year.
- Capital DEL falls sharply to £0.050m, a 900% decrease reflecting completion of prior-year IT projects.
- Cash grant to Scottish Consolidated Fund rises to £32.720bn (6.61% increase), comprising Scottish Government block grant of £34.481bn, UK-funded AME of £5.956bn, and fiscal framework transactions of £24.195bn.
- Scottish Government Resource DEL allocation (post Block Grant Adjustment) stands at £27.354bn; Capital DEL at £7.127bn; funding reflects Barnett consequentials applied at Spending Review 2025.
- Administration costs fall by £1.729m (12.79%) as offices consolidate shared services with Wales and Nations offices to strengthen resilience.
Tone
FactualTopics
public-financedevolutionscotland-governance
Key actors
Scotland Office, Office of the Advocate General, Scottish Government, Secretary of State for Scotland, Advocate General, HM Treasury, Fiona Mettam
Notable line
“The key purpose of the Scotland Office and the Office of the Advocate General is to support the Secretary of State for Scotland and Advocate General in promoting the best interests of Scotland within the United Kingdom.”
Key Quotes
“The key purpose of the Scotland Office and the Office of the Advocate General is to support the Secretary of State for Scotland and Advocate General in promoting the best interests of Scotland within the United Kingdom.”
“The administration costs for 2026-27 have decreased by £1.729m from the 2025-26 Supplementary Estimates. The decrease is mainly due to reductions in the administration budget to meet the Prime Ministers commitment to focus spending on frontline delivery …”
“The Office continues to work with the other Offices of the Nations to share back-office services and to strengthen our resilience.”
Source · parliament.uk record ↗