SPICe, in its initial reaction blog on the 2025-26 Scottish Budget, explained that baselining the 2025-26 budget on the position set out in the Autumn Budget Revision in October 2024, “while well-meaning to reflect the emergency budget review, […] has had the effect of distorting some budget lines as portfolio budgets for 2025-26 have not been adjusted to reflect certain in-year transfers that are known to take place each year – for example there is an annual transfer from Health to Local Government for social care”.