Publication - Advice and guidance

Investing for jobs: capital spending review framework 2021-2022 to 2025-2026

Published: 24 Sep 2020
From:
Kate Forbes MSP
Directorate:
Budget and Public Spending Directorate
Part of:
Money and tax, Scottish Budget
ISBN:
9781800040946

This Capital Spending Review Framework supports transparency with Parliament, Local Government and other partners about the fiscal context, and our financial assumptions, in advance of publishing formal multi-year capital budget allocations.

29 page PDF

898.3 kB

29 page PDF

898.3 kB

Contents
Investing for jobs: capital spending review framework 2021-2022 to 2025-2026
Annex A

29 page PDF

898.3 kB

Annex A

Investing In Low Carbon Schemes

The first £1.6 billion tranche of our commitment to invest £2 billion in new low carbon schemes through the next Parliamentary term, has already been announced. The component elements are:

Portfolio Project / Programme 5-year capital
£m
EFWC/RET Green Jobs Fund – to support jobs and Green Recovery 100
TIC/ CLG Decarbonising Heat in Buildings – mix of Community Energy & Technology Investment Programme 425
TIC Public Sector Estate Energy Efficiency – investment to decarbonise the public sector estate 95
CLG Fuel Poverty –additional delivery of low carbon heat measures to reduce fuel poverty. 55
EFWC Mission Clyde Heat Decarbonisation Programme –Low/Zero carbon District Heating network(s) for residential and commercial premises along the river 25
TIC Scottish Industrial Energy Transformation Fund (IETF) – support the industrial manufacturing sector's transition to net zero 34
EFWC Manufacturing Low Carbon Infrastructure Challenge Fund – to support manufacturing innovation in low carbon technology, processes and infrastructure 26
ECCLR RBGE Edinburgh Biomes – to improve carbon management and environmental public engagement. 50
RET Newton Nursery Redevelopment –new facilities to support higher production to aid woodland creation 20
RET Woodland and Forestry –Increased new planting, and forestry land 130
ECCLR Natural Resources: Flood Risk Management – increased investment in new flood protection & natural flood management schemes 130
ECCLR Help for Waste sector to meet Climate Change Plan commitments – including Local Authority recycling improvements, acceleration of landfill gas capture, and improving data through electronic waste tracking. 65
TIC Bus Priority Infrastructure – funding to Councils, in partnership with bus operators, to provide infrastructure on local roads, giving buses priority. 445
  Total 1,600

The Scottish Government has used low, neutral and high carbon categories (known as a taxonomy approach), as shown in the table below, to analyse planned infrastructure spend for individual years.

The categorisation was developed and proposed by the Low Carbon Infrastructure Taskforce in 2015[5].

Category Description Examples
Low Carbon Seen as necessary to the low carbon transition Transport – bus, rail and ferry Energy – all renewable generation and electricity transmission and distribution Rural affairs and the environment – waste Housing – energy efficiency programmes
Neutral Do not represent substantial carbon efficiency gains in their own right but are consistent with low carbon ambitions Rural affairs and the environment – all non-waste Housing – all non-energy efficiency Water, Digital, Health, Schools, Justice Culture and heritage Regeneration
High Carbon Relatively carbon intensive Transport – roads and airports Energy – fossil fuel generation

The breakdown of investment set out below uses this taxonomy.

Budget 2020-21: line-by-Line Analysis of Categories of Low/ Neutral/ or High Carbon investment
Portfolio Budget Line (Level 4) 19/20 20/21   19/20   20/21
CDEL FTs CDEL FTs   Low Neutral High   Low Neutral High
CLG Housing Supply & Infrastructure 573.8 0.0 615.0 0.0 0.0 573.8 0.0 0.0 615.0 0.0
CLG Housing Supply - Financial Transactions (Expenditure) 0.0 239.6 0.0 346.5 0.0 239.6 0.0 0.0 346.5 0.0
CLG Housing Supply - Financial Transactions (Income) 0.0 -8.1 0.0 -50.0 0.0 -8.1 0.0 0.0 -50.0 0.0
CLG Housing Supply - Income -30.0 0.0 -28.5 0.0 0.0 -30.0 0.0 0.0 -28.5 0.0
CLG Fuel Poverty/Energy Efficiency 74.0 0.0 82.0 0.0 74.0 0.0 0.0 82.0 0.0 0.0
CLG Fuel Poverty/Energy Efficiency Financial Transactions (Expenditure) 0.0 31.3 0.0 40.0 31.3 0.0 0.0 40.0 0.0 0.0
CLG Fuel Poverty/Energy Efficiency Financial Transactions (Income) 0.0 -1.3 0.0 0.0 -1.3 0.0 0.0 0.0 0.0 0.0
CLG Housing Support and Homelessness 10.0 0.0 10.0 0.0 0.0 10.0 0.0 0.0 10.0 0.0
CLG Regeneration Programmes 25.0 0.0 30.0 0.0 0.0 25.0 0.0 0.0 30.0 0.0
CLG Third Sector - Credit Union Fund 0.0 0.0 0.0 2.0 0.0 0.0 0.0 0.0 2.0 0.0
CLG Planning - ePlanning 0.5 0.0 2.0 0.0 0.0 0.5 0.0 0.0 2.0 0.0
CLG - Total 653.3 261.5 710.5 338.5   104.0 810.8 0.0   122.0 927.0 0.0
LG General Capital Grant 704.0 0.0 467.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0
LG Specific Capital Grants 380.0 0.0 295.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0
LG - Total 1084.0 0.0 763.0 0.0   0.0 0.0 0.0   0.0 0.0 0.0
CTEA Cultural Project Financial Transactions (FTs) (Expenditure) 0.0 1.9 0.0 1.5 0.0 1.9 0.0 0.0 1.5 0.0
CTEA Cultural Project Financial Transactions (FTs) (Income) 0.0 -0.4 0.0 -0.4 0.0 -0.4 0.0 0.0 -0.4 0.0
CTEA NMS Capital (National Museums of Scotland) 1.1 0.0 2.0 0.0 0.0 1.1 0.0 0.0 2.0 0.0
CTEA NGS Capital (National Galleries of Scotland) 5.7 0.0 5.2 0.0 0.0 5.7 0.0 0.0 5.2 0.0
CTEA NLS Capital (National Library of Scotland) 1.8 0.0 1.8 0.0 0.0 1.8 0.0 0.0 1.8 0.0
CTEA Non National Museums 0.3 0.0 0.3 0.0 0.0 0.3 0.0 0.0 0.3 0.0
CTEA Other Cultural Capital 3.3 0.0 3.7 0.0 0.0 3.3 0.0 0.0 3.7 0.0
CTEA VisitScotland (Capital) 3.0 0.0 5.3 0.0 0.0 3.0 0.0 0.0 5.3 0.0
CTEA Tourism special projects 0.9 0.0 1.3 0.0 0.0 0.9 0.0 0.0 1.3 0.0
CTEA HES Direct Capital (Historic Environment Scotland) 6.0 0.0 6.0 0.0 0.0 6.0 0.0 0.0 6.0 0.0
CTEA Capital Expenditure - National Records of Scotland 3.0 0.0 3.0 0.0 0.0 3.0 0.0 0.0 3.0 0.0
CTEA - Total   25.0 1.5 28.5 1.1   0.0 26.5 0.0   0.0 29.6 0.0
ECCLR Programmes of Research – Capital 10.3 0.0 31.3 0.0 0.0 10.3 0.0 0.0 31.3 0.0
ECCLR RBGE Capital (Royal Botanic Garden Edinburgh) 2.8 0.0 2.8 0.0 0.0 2.8 0.0 0.0 2.8 0.0
ECCLR Marine Scotland 1.0 0.0 3.0 0.0 0.0 1.0 0.0 0.0 3.0 0.0
ECCLR SNH Capital (Scottish Natural Heritage) 1.0 0.0 1.0 0.0 0.0 1.0 0.0 0.0 1.0 0.0
ECCLR LL&TT NPA Capital (Loch Lomond and The Trossachs National Park Authority)1 1.2 0.0 1.2 0.0 0.0 1.2 0.0 0.0 1.2 0.0
ECCLR Cairngorms National Park Authority Capital1 0.2 0.0 0.2 0.0 0.0 0.2 0.0 0.0 0.2 0.0
ECCLR Natural Resources 0.0 0.0 2.0 0.0 0.0 0.0 0.0 0.0 2.0 0.0
ECCLR SEPA Capital Expenditure 2.0 0.0 2.0 0.0 0.0 2.0 0.0 0.0 2.0 0.0
ECCLR Zero Waste - Financial Transactions (Income) 0.0 0.0 0.0 -4.0 0.0 0.0 0.0 0.0 -4.0 0.0
ECCLR Air Quality Capital Grant 1.0 0.0 1.0 0.0 0.0 1.0 0.0 0.0 1.0 0.0
ECCLR Land Reform 10.5 0.0 10.5 0.0 0.0 10.5 0.0 0.0 10.5 0.0
ECCLR Sustainable Action Fund 0.0 0.0 4.0 0.0 0.0 0.0 0.0 0.0 4.0 0.0
ECCLR Voted Loans - Scottish Water 215.0 0.0 215.0 0.0 0.0 215.0 0.0 0.0 215.0 0.0
ECCLR - Total   245.0 0.0 274.0 -4.0   0.0 245.0 0.0   0.0 270.0 0.0
ES Other - Education Scotland 0.0 0.0 2.8 0.0 0.0 0.0 0.0 0.0 2.8 0.0
ES Gaelic Indirect Capital 2.0 0.0 3.0 0.0 0.0 2.0 0.0 0.0 3.0 0.0
ES Scottish Qualifications Authority - Capital 1.2 0.0 2.5 0.0 0.0 1.2 0.0 0.0 2.5 0.0
ES Jordanhill School Indirect Capital 0.2 0.0 0.2 0.0 0.0 0.2 0.0 0.0 0.2 0.0
ES Grant Aided Special Schools Indirect Capital 0.2 0.0 0.2 0.0 0.0 0.2 0.0 0.0 0.2 0.0
ES SCRA - Indirect Capital (Scottish Children's Reporter Administration) 2.9 0.0 1.4 0.0 0.0 2.9 0.0 0.0 1.4 0.0
ES Disclosure Scotland Operational Costs 1.0 0.0 5.6 0.0 0.0 1.0 0.0 0.0 5.6 0.0
ES College Capital Expenditure 49.6 0.0 37.4 0.0 0.0 49.6 0.0 0.0 37.4 0.0
ES College Capital Receipts -2.0 0.0 -1.7 0.0 0.0 -2.0 0.0 0.0 -1.7 0.0
ES Higher Education Capital 37.5 0.0 342.2 0.0 0.0 37.5 0.0 0.0 342.2 0.0
ES Higher Education Financial Transactions (Expenditure)2 0.0 59.9 0.0 61.0 30.0 30.0 0.0 30.5 30.5 0.0
ES Higher Education Financial Transactions (Income)2 0.0 -4.4 0.0 -6.0 -2.2 -2.2 0.0 -3.0 -3.0 0.0
ES Student Awards Agency for Scotland - Operating Costs - Capital 1.9 0.0 1.9 0.0 0.0 1.9 0.0 0.0 1.9 0.0
ES - Total 94.5 55.5 395.5 55.0   27.8 122.3 0.0   27.5 423.0 0.0
FEFW Employability-Fair Start Scotland 0.2 0.0 0.0 0.0 0.0 0.2 0.0 0.0 0.0 0.0
FEFW Scottish Enterprise (capital) 42.0 0.0 42.0 0.0 0.0 42.0 0.0 0.0 42.0 0.0
FEFW Scottish Enterprise FTs (Expenditure) 0.0 69.9 0.0 48.5 0.0 69.9 0.0 0.0 48.5 0.0
FEFW Scottish Enterprise FTs (Income) 0.0 -1.4 0.0 -9.9 0.0 -1.4 0.0 0.0 -9.9 0.0
FEFW Enterprise Zones 7.5 0.0 23.7 0.0 0.0 7.5 0.0 0.0 23.7 0.0
FEFW Innovation and Industries 15.0 0.0 15.0 0.0 0.0 15.0 0.0 0.0 15.0 0.0
FEFW Digital Growth Fund FTs (Expenditure) 0.0 12.0 0.0 12.0 0.0 12.0 0.0 0.0 12.0 0.0
FEFW Digital Growth Fund FTs (Income) 0.0 0.0 0.0 -0.4 0.0 0.0 0.0 0.0 -0.4 0.0
FEFW Scottish National Investment Bank FTs (Expenditure) 0.0 120.0 0.0 220.0 0.0 120.0 0.0 0.0 220.0 0.0
FEFW Innovation and Industries FTs (Expenditure) 0.0 65.0 0.0 50.0 0.0 65.0 0.0 0.0 50.0 0.0
FEFW Innovation and Industries FTs (Income) 0.0 0.0 0.0 -10.0 0.0 0.0 0.0 0.0 -10.0 0.0
FEFW Accountant in Bankruptcy Capital 0.8 0.0 0.8 0.0 0.0 0.8 0.0 0.0 0.8 0.0
FEFW Capital / IT provision - Scottish Public Pensions Agency 4.0 0.0 1.8 0.0 0.0 4.0 0.0 0.0 1.8 0.0
FEFW Capital/ IT provision - Revenue Scotland 1.4 0.0 0.5 0.0 0.0 1.4 0.0 0.0 0.5 0.0
FEFW Capital / IT provision - Registers of Scotland 0.0 0.0 4.0 0.0 0.0 0.0 0.0 0.0 4.0 0.0
FEFW Scottish Government Capital Projects 17.2 0.0 17.2 0.0 0.0 17.2 0.0 0.0 17.2 0.0
FEFW - Total 88.2 265.5 105.0 310.2   0.0 353.7 0.0   0.0 415.2 0.0
HS NHS & Special Health Boards Capital Investment 356.0 0.0 448.0 0.0 0.0 356.0 0.0 0.0 448.0 0.0
HS Health Capital Receipts -20.0 0.0 -20.0 0.0 0.0 -20.0 0.0 0.0 -20.0 0.0
HS Health Financial Transactions (Expenditure) 0.0 10.0 0.0 10.0 0.0 10.0 0.0 0.0 10.0 0.0
HS - Total 336.0 10.0 428.0 10.0   0.0 346.0 0.0   0.0 438.0 0.0
Justice Administration - Legal Aid 0.1 0.0 0.1 0.0 0.0 0.1 0.0 0.0 0.1 0.0
Justice Capital - Scottish Police Authority 35.0 0.0 40.0 0.0 0.0 35.0 0.0 5.0 35.0 0.0
Justice Capital - Scottish Fire and Rescue Service 32.5 0.0 32.5 0.0 0.0 32.5 0.0 0.0 32.5 0.0
Justice Police Reform and Change 4.6 0.0 4.6 0.0 0.0 4.6 0.0 0.0 4.6 0.0
Justice Capital Expenditure - Scottish Prison Services 47.5 0.0 67.8 0.0 0.0 47.5 0.0 0.0 67.8 0.0
Justice Support for Victims and Witnesses 2.0 0.0 2.0 0.0 0.0 2.0 0.0 0.0 2.0 0.0
Justice Criminal Justice Digital Reform 4.0 0.0 3.0 0.0 0.0 4.0 0.0 0.0 3.0 0.0
Justice Capital - Scottish Courts and Tribunals Service 18.3 0.0 8.0 0.0 0.0 18.3 0.0 0.0 8.0 0.0
Justice - Total 144.0 0.0 158.0 0.0   0.0 144.0 0.0   5.0 153.0 0.0
RE Agricultural Transformation Fund 0.0 0.0 20.0 20.0 0.0 0.0 0.0 40.0 0.0 0.0
RE Business Development Capital 13.8 0.0 12.6 0.0 0.0 13.8 0.0 0.0 12.6 0.0
RE Business Development - Financial Transactions (Expenditure) 0.0 4.0 0.0 0.0 0.0 4.0 0.0 0.0 0.0 0.0
RE Business Development - Financial Transactions (Income) 0.0 0.0 0.0 -190.3 0.0 0.0 0.0 0.0 -190.3 0.0
RE Agri Environmental Measures Capital 17.1 0.0 14.1 0.0 0.0 17.1 0.0 0.0 14.1 0.0
RE Leader 2.2 0.0 8.9 0.0 0.0 2.2 0.0 0.0 8.9 0.0
RE Crofting Building Grants & Loans Scheme Income -0.9 0.0 -0.9 0.0 0.0 -0.9 0.0 0.0 -0.9 0.0
RE Crofting Building Grants & Loans Scheme Costs 1.9 0.0 1.9 0.0 0.0 1.9 0.0 0.0 1.9 0.0
RE Capital - ARE Operations 11.3 0.0 10.3 0.0 0.0 11.3 0.0 0.0 10.3 0.0
RE Capital Receipts - ARE Operations -0.5 0.0 -0.5 0.0 0.0 -0.5 0.0 0.0 -0.5 0.0
RE Other EU Income -17.8 0.0 -18.3 0.0 0.0 -17.8 0.0 0.0 -18.3 0.0
RE EU Fisheries Grants Capital 9.6 0.0 9.6 0.0 0.0 9.6 0.0 0.0 9.6 0.0
RE Fisheries Harbour Grants 1.0 0.0 1.0 0.0 0.0 1.0 0.0 0.0 1.0 0.0
RE Marine EU Income -6.2 0.0 -6.2 0.0 0.0 -6.2 0.0 0.0 -6.2 0.0
RE Woodland Grants 0.0 0.0 37.0 3.0 0.0 0.0 0.0 40.0 0.0 0.0
RE EC Receipts - Scottish Forestry 0.0 0.0 -17.5 0.0 0.0 0.0 0.0 -17.5 0.0 0.0
RE Capital - Forestry and Land Scotland 1.6 0.0 3.6 0.0 1.6 0.0 0.0 3.6 0.0 0.0
RE Highlands and Islands Enterprise (capital) 25.5 0.0 25.5 0.0 0.0 25.5 0.0 0.0 25.5 0.0
RE Highlands and Islands Enterprise FTs (Expenditure) 0.0 1.0 0.0 2.0 0.0 1.0 0.0 0.0 2.0 0.0
RE South of Scotland Agency 8.4 0.0 8.4 5.0 0.0 8.4 0.0 0.0 13.4 0.0
RE - Total 67.0 5.0 109.5 -160.3   1.6 70.4 0.0   66.1 -116.9 0.0
SSOP Social Security Advice, Policy and Programme 10.0 0.0 60.0 0.0 0.0 10.0 0.0 0.0 60.0 0.0
Funeral Support Payment (formerly Funeral Expense Assistance) 0.0 0.0 0.0 9.2 0.0 0.0 0.0 0.0 9.2 0.0
SSOP - Total 10.0 0.0 60.0 9.2   0.0 10.0 0.0   0.0 69.2 0.0
TIC Connectivity - Capital (Digital) 28.2 0.0 58.7 0.0 0.0 28.2 0.0 0.0 58.7 0.0
Highlands and Islands Airports Ltd – Capital Grant 16.1 0.0 36.8 0.0 0.0 0.0 16.1 0.0 0.0 36.8
Prestwick Airport 7.4 0.0 0.0 0.0 0.0 0.0 7.4 0.0 0.0 0.0
Smartcard Programme 3.2 0.0 2.8 0.0 0.0 3.2 0.0 0.0 2.8 0.0
Support for Bus Services 3.0 0.0 0.0 0.0 3.0 0.0 0.0 0.0 0.0 0.0
Clyde and Hebrides Ferry Services 0.0 0.0 18.1 0.0 0.0 0.0 0.0 18.1 0.0 0.0
Northern Isles Ferry Services 0.0 0.0 3.8 0.0 0.0 0.0 0.0 3.8 0.0 0.0
Piers and Harbours Grants 47.9 0.0 29.3 0.0 47.9 0.0 0.0 29.3 0.0 0.0
CMAL - Voted Loans 14.2 0.0 33.8 0.0 14.2 0.0 0.0 33.8 0.0 0.0
CMAL – Capital Receipts -7.1 0.0 -7.1 0.0 -7.1 0.0 0.0 -7.1 0.0 0.0
Structural Repairs - Motorway and Trunk Roads 44.7 0.0 45.7 0.0 0.0 0.0 44.7 0.0 0.0 45.7
Network Strengthening - Motorway and Trunk Roads 70.9 0.0 77.5 0.0 0.0 0.0 70.9 0.0 0.0 77.5
Roads Improvements - Motorway and Trunk Roads 58.7 0.0 46.1 0.0 24.0 0.0 34.7 4.5 0.0 41.6
Capital Land and Works - Motorway and Trunk Roads 212.1 0.0 179.8 0.0 0.0 0.0 212.1 0.0 0.0 179.8
Queensferry Crossing 8.1 0.0 2.4 0.0 0.0 0.0 8.1 0.0 0.0 2.4
Tay Road Bridge Capital Grant 0.4 0.0 4.2 0.0 0.0 0.0 0.4 0.0 0.0 4.2
Forth Road Bridge Capital Maintenance 14.3 0.0 26.4 0.0 0.0 0.0 14.3 0.0 0.0 26.4
Scottish Canals – capital 6.5 0.0 12.2 0.0 6.5 0.0 0.0 12.2 0.0 0.0
Support for Sustainable and Active Travel - capital 55.4 0.0 59.4 0.0 55.4 0.0 0.0 59.4 0.0 0.0
Support for Sustainable and Active Travel - FTs (Expenditure) 0.0 10.5 0.0 35.0 10.5 0.0 0.0 35.0 0.0 0.0
Support for Sustainable and Active Travel - FTs (Income) 0.0 -0.5 0.0 -0.5 -0.5 0.0 0.0 -0.5 0.0 0.0
Future Transport Fund 60.3 0.0 83.3 0.0 55.3 5.0 0.0 78.3 5.0 0.0
Travel Strategy and Innovation 0.0 0.0 55.1 0.0 0.0 0.0 0.0 55.1 0.0 0.0
Rail Franchise 267.0 0.0 282.0 0.0 267.0 0.0 0.0 282.0 0.0 0.0
Rail Infrastructure 362.0 0.0 529.0 0.0 362.0 0.0 0.0 529.0 0.0 0.0
Major Public Transport Projects - Rail Services 207.0 0.0 207.0 0.0 207.0 0.0 0.0 207.0 0.0 0.0
Energy Efficiency & Policy Implementation 15.0 0.0 22.4 0.0 15.0 0.0 0.0 22.4 0.0 0.0
Renewable and Community Energy 13.0 0.0 32.0 0.0 13.0 0.0 0.0 32.0 0.0 0.0
Low Carbon Economy 10.0 0.0 47.0 0.0 10.0 0.0 0.0 47.0 0.0 0.0
Energy Industries 12.0 0.0 28.0 0.0 12.0 0.0 0.0 28.0 0.0 0.0
Financial Transactions (Expenditure) 0.0 27.1 0.0 26.5 27.1 0.0 0.0 26.5 0.0 0.0
Financial Transactions (Income) 0.0 -0.6 0.0 -0.6 -0.6 0.0 0.0 -0.6 0.0 0.0
Cities Investment & Strategy 187.8 0.0 201.0 0.0 0.0 187.8 0.0 0.0 201.0 0.0
Ferguson Marine 0.0 0.0 49.6 0.0 0.0 0.0 0.0 49.6 0.0 0.0
TIC - Total   1718.0 36.5 2166.1 60.4   1121.7 224.2 408.6   1544.6 267.5 414.4
COPFS 3.6 0.0 4.3 0.0 0.0 3.6 0.0 0.0 4.3 0.0
COPFS - Total 3.6 0.0 4.3 0.0   0.0 3.6 0.0   0.0 4.3 0.0
Parliament 1.5 0.0 1.1 0.0 0.0 1.5 0.0 0.0 1.1 0.0
Parliament - Total 1.5 0.0 1.1 0.0   0.0 1.5 0.0   0.0 1.1 0.0
Total   4470.1 635.5 5203.5 620.0   1255.0 2358.0 408.6   1765.2 2881.0 414.4

Contact

Email: InfrastructureInvestmentStrategy@gov.scot