Scottish Parliamentary Corporate Body Budget Submission 2026-27 Schedule 1 Total Budget Requirement Budget Budget Bid I n d i cative 2025-26 2026-27 2027-28 £'000 £'000 £'000 A) RESOURCE Net Resource Expenditure (Schedule 2) 135,181 149,096 146,902 B) CAPITAL Capital Expenditure (Schedule 2) 1,000 1,000 1,000 C) TOTAL EXPENDITURE EXCLUDING CAPITAL CHARGES AND NON CASH ITEMS Net Resource and Capital Expenditure 136,181 150,096 147,902 D) CAPITAL CHARGES AND NON CASH ITEMS Total Capital Charges and non cash items (Schedule 3) 16,900 16,860 18,063 E) TOTAL EXPENDITURE INCLUDING CAPITAL CHARGES AND NON CASH ITEMS (C+D) Total Net Expenditure 153,081 166,956 165,965 Scottish Parliamentary Corporate Body Budget Submission 2026-27 Schedule 2 Schedule 2 Budget Budget Bid I n d icative 2025-26 2026-27 2027-28 £m £m £m Net Resource and Capital Budget Recurring Annual Costs Staff Pay 42.9 44.3 45.7 Staff Related and General Costs 0.8 1.0 1.0 Property Costs 10.3 10.4 10.6 Running Costs 8.2 8.4 8.6 62.2 64.1 65.8 Projects and One-Off Costs Resource and Capital Projects 6.3 6.5 8.0 Total Parliamentary Service Costs 68.5 70.6 73.8 MSP and Officeholders' Costs MSP Pay 15.3 15.9 16.3 MSP Office, Staff and Accom Costs 30.3 31.7 32.9 Commissioners and Ombudsman Costs 21.4 24.7 24.2 Total MSP and Officeholders Costs 67.0 72.3 73.4 General Contingency 1.0 1.5 1.0 Election contingency 0.0 6.0 0.0 Total Expenditure 136.4 150.3 148.1 Less:- Income (0.2) (0.2) (0.2) Total Net Resource and Capital Expenditure 136.2 150.1 147.9 Scottish Parliamentary Corporate Body Budget Submission 2026-27 Schedule 3 Finance Committee Briefing January 2026 - SPCB Net Resource and Capital Budget The net resource and capital expenditure of the SPCB is forecast to increase from £136.2 million in 2025-26 to £150.1 million in 2026-27, an increase of £13.9 million (10.2.%) and £2.5 million (1.7%) on the 2026-27 indicative budget.