Publication - Transparency data
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
| 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 |
| 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:
| 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:
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| £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
| 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.