Information

Autumn budget revision 2020 to 2021

Supporting document to the Budget Scotland Act 2020 Amendment (No.2) Regulations 2020 - the Autumn Budget Revision. Revising the Level 2 and 3 budgets detailed in the Scottish Budget as amended by the Summer Budget Revision.


Summary Tables

Table 1.1 Changes sought in Autumn Revision ( TME)
Scottish Government Portfolios Resources
other than
Accruing
Resources as
shown in the
Summer
Budget
Revision
Change
Proposed
Revised
Budget
£m £m £m
Health and Sport 15,967.6 1,569.0 17,536.6
Communities & Local Government 13,003.4 387.2 13,390.6
Finance 145.9 25.9 171.8
Education and Skills 4,331.4 206.8 4,538.2
Justice 2,707.7 -1.8 2,705.9
Transport, Infrastructure & Connectivity 3,795.0 126.5 3,921.5
Environment, Climate Change and Land Reform 497.6 -9.1 488.5
Rural Economy & Tourism 846.1 58.9 905.0
Economy, Fair Work & Culture 1,008.8 189.2 1,198.0
Social Security & Older People 3,826.4 -115.9 3,710.5
Constitution, Europe & External Affairs 40.6 -0.8 39.8
Crown Office and Procurator Fiscal 133.8 8.1 141.9
Total Scottish Government (Consolidated) 46,304.3 2,444.0 48,748.3
National Records of Scotland 65.3 4.3 69.6
Office of the Scottish Charity Regulator 3.3 0.0 3.3
Scottish Courts and Tribunals Service 122.6 9.0 131.6
Scottish Fiscal Commission 1.9 0.1 2.0
Revenue Scotland 6.6 0.4 7.0
Registers of Scotland 12.4 0.0 12.4
Food Standards Scotland 16.0 0.0 16.0
Scottish Housing Regulator 4.3 0.2 4.5
NHS and Teachers' Pensions 5,385.1 0.0 5,385.1
Total Scottish Administration 51,921.8 2,458.0 54,379.8
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 107.2 0.0 107.2
Audit Scotland 8.9 0.0 8.9
Total Scottish Budget 52,037.9 2,458.0 54,495.9
Table 1.2 Summary of Changes by Type
Scottish Government Portfolios Changes Proposed
Resources other
than Accruing
Resources as
shown in
Summer Budget
Revision
COVID-19
and other
Funding
Changes
Reprioritisation Technical
Changes
Net
Whitehall
transfers
Net
Transfers
within
Scottish
Block*
Revised Budget
£m £m £m £m £m £m
Health and Sport 15,967.6 1,843.0 35.0 -309.0 17,536.6
Communities & Local Government 13,003.4 37.5 -2.0 6.0 345.7 13,390.6
Finance 145.9 20.0 5.9 171.8
Education and Skills 4,331.4 148.3 -1.6 60.1 4,538.2
Justice 2,707.7 4.5 -1.0 0.1 1.5 -6.9 2,705.9
Transport, Infrastructure & Connectivity 3,795.0 222.2 -62.3 -33.4 3,921.5
Environment, Climate Change and Land Reform 497.6 1.4 -12.2 1.7 488.5
Rural Economy & Tourism 846.1 14.5 44.4 905.0
Economy, Fair Work & Culture 1,008.8 250.9 -62.2 0.5 1,198.0
Social Security & Older People 3,826.4 -115.9 3,710.5
Constitution, Europe & External Affairs 40.6 -0.7 -0.1 39.8
Crown Office and Procurator Fiscal 133.8 7.8 0.3 141.9
Scottish Government 46,304.3 2,550.1 -142.0 35.1 7.5 -6.7 48,748.3
National Records of Scotland 65.3 4.3 69.6
Office of the Scottish Charity Regulator 3.3 3.3
Scottish Courts & Tribunals Service 122.6 3.0 6.0 131.6
Scottish Fiscal Commission 1.9 0.1 2.0
Revenue Scotland 6.6 0.4 7.0
Registers of Scotland 12.4 12.4
Food Standards Scotland 16.0 16.0
Scottish Housing Regulator 4.3 0.2 4.5
NHS and Teachers' Pensions 5,385.1 5,385.1
Scottish Administration 51,921.8 2,553.4 -142.0 39.8 7.5 -0.7 54,379.8
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 107.2 107.2
Audit Scotland 8.9 8.9
Total Scottish Budget 52,037.9 2,553.4 -142.0 39.8 7.5 -0.7 54,495.9

The Consolidated Accounts of the Scottish Government for 2020-21 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts
Scottish Government - Portfolios Within
Expenditure
Limit
Within
UK
Funded AME
Other
Expenditure
Total
Budget
£m £m £m £m
Health and Sport 17,380.6 100.0 56.0 17,536.6
Communities & Local Government 11,522.6 1,868.0 13,390.6
Finance 171.8 171.8
Education and Skills 4,145.7 392.5 4,538.2
Justice 2,651.2 54.7 2,705.9
Transport, Infrastructure & Connectivity 3,790.5 131.0 3,921.5
Environment, Climate Change and Land Reform 488.5 488.5
Rural Economy & Tourism 904.9 0.1 905.0
Economy, Fair Work & Culture 1,198.0 1,198.0
Social Security & Older People 3,710.5 3,710.5
Constitution, Europe & External Affairs 39.8 39.8
Crown Office and Procurator Fiscal 141.9 141.9
Consolidated Accounts 46,146.0 2,360.5 241.8 48,748.3

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets - Other Bodies Not Included in the Consolidated Accounts
Other Bodies Within
Expenditure
Limit
Within
UK
Funded AME
Other
Expenditure
Total
Budget
£m £m £m £m
National Records of Scotland 69.6 69.6
Office of the Scottish Charity Regulator 3.3 3.3
Scottish Courts and Tribunals Service 131.6 131.6
Scottish Fiscal Commission 2.0 2.0
Revenue Scotland 7.0 7.0
Registers of Scotland 12.4 12.4
Food Standards Scotland 15.6 0.4 16.0
Scottish Housing Regulator 4.5 4.5
NHS and Teachers' Pensions 5,385.1 5,385.1
Scottish Parliamentary Corporate Body 105.2 2.0 107.2
Audit Scotland 8.9 8.9
Total Other bodies 360.1 5,387.5 0.0 5,747.6
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Summer Budget
Revision
Change
Proposed
Revised Cash
authorisation
£m £m £m
Scottish Administration 46,014.7 2,448.3 48,463.0
Scottish Parliamentary Corporate Body 94.6 0.0 94.6
Audit Scotland 8.6 0.0 8.6
Total Cash Authorisation 46,117.9 2,448.3 48,566.2
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised
Budget
Adjustments for Non Cash Items Cash
Authorisation
Depreciation Other
Scottish Government - Core 48,606.4 -661.4 100.0 48,045.0
Crown Office and Procurator Fiscal 141.9 -4.6 137.3
National Records of Scotland 69.6 -7.2 62.4
Office of the Scottish Charity Regulator 3.3 -0.1 3.2
Scottish Courts & Tribunals Service 131.6 -25.6 106.0
Scottish Fiscal Commission 2.0 2.0
Revenue Scotland 7.0 -0.4 6.6
Registers of Scotland 12.4 -4.4 8.0
Food Standards Scotland 16.0 -0.2 -0.4 15.4
Scottish Housing Regulator 4.5 -0.2 4.3
Scottish Teachers' and NHS Pensions 5,385.1 -5,312.3 72.8
Scottish Administration 54,379.8 -704.1 -5,212.7 48,463.0
Scottish Parliamentary Corporate Body 107.2 -10.6 -2.0 94.6
Audit Scotland 8.9 -0.3 8.6
Total Cash Authorisation 54,495.9 -715.0 -5,214.7 48,566.2
Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund (includes EU funds) 30,590.1
Non Domestic Rate Income 1,868.0
Forecast receipts from Scottish Rate of Income Tax 12,365.0
Forecast Receipts from LBTT and Landfill Tax 756.0
Fines, Forfeitures and Fixed Penalties 25.0
Queen's and Lord Treasurers Remembrancer 5.0
Resource borrowing 207.0
Capital borrowing 450.0
National Insurance Contributions 2,300.1
Total Cash Authorisation 48,566.2
Table 1.7 a: Funding Reconciliation (reserve)
Forecast Closing Reserve balance brought forward from 2019-20 1 433.7
Additonal consequentials from the UK Budget 112.0
Anticipated Covid 19 Barnett Consequentials 6,510.0
Adjustment to fund estimated shortfall in income from NDR -972.0
Additional movement on Reserve 41.6
Total funding available for deployment 6,125.3
Already deployed in 2020-21 budgets -168.0
Deployed at Summer Budget Revision -2,787.2
Deployed at Autumn Budget Revision -2,411.4
Balance for deployment at the Spring Budget Revision 758.7
Table 1.7 b: Funding Reconciliation (budget changes)
£m
Budget as approved in Budget Bill 2020-21 49,250.7
Changes at Summer Budget Revision 2,787.2
Proposed changes at Autumn Budget Revision 2,458.0
Revised Budget following Autumn Revision 54,495.9
Sources of funding for proposed ABR changes
Deployment of HMT Covid 19 consequentials 2,381.7
Deployment from the Reserve 29.7
Deployment of non cash from the Reserve 39.8
Transfers from Whitehall 7.5
Miscellaneous roundings -0.7
Total Changes 2,458.0

1. Forecast closing reserve balance as at 31 March 2020 and notified to Parliament alongside the Provisional Outturn Statement in June 2020

Table 1.8 Capital Spending and Net Investment
Direct
Capital
Financial
Transaction
NDPB
Capital
Capital
Grants to
Local
Authorities
Capital
Grants to
Private
Sector
£m £m £m £m £m
Accounts Definition
Net Investment
Health and Sport 478.0 10.0
Communities & Local Government -26.5 334.0 630.7 708.1
Finance 24.8 17.5
Education and Skills 577.6 55.0 54.9 121.1 420.6
Justice 75.1 82.4
Transport, Infrastructure & Connectivity 254.1 60.4 49.0 229.8 1,665.1
Environment, Climate Change and Land Reform 265.1 -4.0 8.2 45.3
Rural Economy & Tourism 11.4 -165.3 20.5 44.5 57.9
Economy, Fair Work & Culture 1.1 273.8 18.3 111.4
Social Security & Older People 58.7 9.2
Constitution, Europe & External Affairs
Crown Office and Procurator Fiscal 7.1
Total Scottish Government (Consolidated) 1,726.5 573.1 233.3 1,026.1 3,025.9
National Records of Scotland 3.0
Scottish Courts and Tribunals Service 12.4
Scottish Fiscal Commission
Revenue Scotland 0.5
Registers of Scotland 4.0
Food Standards Scotland
Office of the Scottish Charity Regulator
Scottish Housing Regulator 0.2
Scottish Teachers' and NHS Pension Schemes
Total Scottish Administration 1,746.6 573.1 233.3 1,026.1 3,025.9
Direct Funded Bodies
Scottish Parliament Corporate Body 0.9
Audit Scotland 0.2
Total Scottish Budget 1,747.7 573.1 233.3 1,026.1 3,025.9

1. Approximately £545m of the E&S direct capital scores in UK Funded AME.

2. £50m of the Health & Sport Direct Capital relates to PPP/PFI and scores in "Other".

3. Financial Transactions £55.0m in Education and Skills, £68.6m in Economy, Fair Work & Culture and £2m in Rural Economy & Tourism are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.

Contact

Email: Finance.Co-ordination@gov.scot

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