We use cookies to collect anonymous data to help us improve your site browsing experience.

Click 'Accept all cookies' to agree to all cookies that collect anonymous data. To only allow the cookies that make the site work, click 'Use essential cookies only.' Visit 'Set cookie preferences' to control specific cookies.

Set cookie preferences

Your cookie preferences have been saved. You can change your cookie settings at any time.

Publication - Transparency data

Spring budget revision: 2020 to 2021

Published
25 February 2021
Directorate
Financial Management Directorate
Topic
Money and tax
ISBN
9781800047174

Supporting document to the Budget (Scotland) 2020 Amendment Regulations 2021 known as the Spring budget Revision (SBR). The SBR is the final opportunity to amend the Budget Act before the end of the financial year.

View supporting documents Supporting documents

Economy, Fair Work and Culture

Schedule 2.1 Total Changes for the Spring Budget Revision
Operating Capital Total
£m £m £m
Total Departmental Budget in the Autumn Budget Revision 971.8 226.2 1,198.0
Changes Proposed
COVID-19 and other Funding Changes 920.7 0.5 921.2
Reprioritisation -30.2 -101.0 -131.2
Technical Adjustments 87.0 -75.0 12.0
Net Whitehall Transfers 0.1 0.0 0.1
Net Transfers within Scottish Block -13.3 -6.4 -19.7
Total changes proposed 964.3 -181.9 782.4
Proposed Budget following Spring Budget Revision 1936.1 44.3 1,980.4
Operating Capital Total
£m £m £m
Expenditure Limit:
Employability and Training 134.0 0.0 134.0
Enterprise, Trade and Investment 1329.0 5.7 1334.7
European Social Fund - 2014-20 Programmes 0.0 0.0 0.0
European Regional Development Fund 0.0 0.0 0.0
Economic Advice 15.0 0.0 15.0
Scottish National Investment Bank 100.6 35.0 135.6
Culture and Major Events 269.3 3.6 272.9
Historic Environment Scotland 80.0 0.0 80.0
Total Expenditure Limit 1927.9 44.3 1,972.2
UK Funded AME:
SNIB - AME 8.2 0.0 8.2
Total UK Funded AME 8.2 0.0 8.2
Other Expenditure:
Total Other Expenditure 0.0 0.0 0.0
Total Departmental Budget 1936.1 44.3 1,980.4
Total Limit on Income (accruing resources) 350.0
Schedule 3.1 Employability and Training
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 57.5 0.0 57.5
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 57.5 0.0 57.5
ABR changes 93.9 0.0 93.9
ABR Budget 151.4 0.0 151.4
Proposed changes -17.4 0.0 -17.4
SBR Proposed Budget 134.0 0.0 134.0
Summary of proposed changes
Transfer to the Scottish Funding Council (SFC) Colleges in relation to the Young Persons Guarantee -8.7 0.0 -8.7
Redeployment of emerging/planned underspend to support other priorities -2.1 0.0 -2.1
Transfer to SFC Higher Education in relation to the National Transition Training Fund -3.8 0.0 -3.8
Transfer to SFC Colleges in relation to the National Transition Training Fund -3.1 0.0 -3.1
Transfer to Scottish Enterprise in relation to the National Transition Training Fund -1.1 0.0 -1.1
Transfer from Fairer Scotland in relation to the Parental Employability Support Fund (PESF) 2.4 0.0 2.4
Miscellaneous minor transfers -1.0 0.0 -1.0
-17.4 0.0 -17.4
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 134.0 0.0 134.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
134.0 0.0 134.0
Budget Analysis
Employability and Training 134.0 0.0 134.0
Net Expenditure 134.0 0.0 134.0
Schedule 3.2 Enterprise, Trade and Investment
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 265.8 35.2 301.0
Changes in the SuBR 144.0 0.0 144.0
SuBR Budget 409.8 35.2 445.0
ABR changes 105.1 -22.6 82.5
ABR Budget 514.9 12.6 527.5
Proposed changes 814.1 -6.9 807.2
SBR Proposed Budget 1,329.0 5.7 1,334.7
Summary of proposed changes
Additional funding to support COVID-19 Business Support measures 778.4 0.0 778.4
Additional funding for Digital Support 21.8 0.0 21.8
Additional funding for Scottish Enterprise 11.7 0.0 11.7
Redeployment of funding to support COVID-19 measures -2.0 -7.0 -9.0
Additional capital funding to address a shortfall in anticipated Scottish Enterprise income and to support the pipeline of growth and investment opportunities 8.3 0.0 8.3
Additional funding for Scottish Enterprise 7.3 0.0 7.3
Additional funding to support wedding and civil partnerships industry 5.5 0.0 5.5
Additional funding to support the procurement, infrastructure development and construction of a Border Control Post at Cairnryan ferry terminal 4.5 0.0 4.5
Transfer in relation to Hotel Support Programme 3.5 0.0 3.5
Transfer from Health and Sport portfolio in relation to delivery of Personal Protective Equipment manufacturing capability to the NHS 3.4 0.0 3.4
Redeployment of funding to support COVID-19 measures -27.5 0.0 -27.5
Transfer to Highlands and Islands Enterprise for Hotel Recovery Fund -1.9 0.0 -1.9
Transfer to Scottish Funding Council for UK's Knowledge Transfer Partnerships -1.5 0.0 -1.5
Transfer from Employability and Training to support National Training Transition Fund 1.1 0.0 1.1
Additional funding in relation to Large Grant Acceleration 1.0 0.0 1.0
Miscellaneous minor transfers 0.5 0.1 0.6
814.1 -6.9 807.2
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 1,329.0 5.7 1,334.7
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
1,329.0 5.7 1,334.7
Budget Analysis
Enterprise 1,217.2 1.2 1,218.4
Innovation & Industries 111.8 4.5 116.3
Net Expenditure 1,329.0 5.7 1,334.7
Schedule 3.3 European Social Fund - 2014-20 Programmes
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.0 0.0 0.0
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 0.0 0.0 0.0
ABR changes 0.0 0.0 0.0
ABR Budget 0.0 0.0 0.0
Proposed changes 0.0 0.0 0.0
SBR Proposed Budget 0.0 0.0 0.0
Summary of proposed changes
0.0 0.0 0.0
0.0 0.0 0.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 0.0 0.0 0.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
0.0 0.0 0.0
Budget Analysis
ESF Central Government Spend- EC Income 0.0 0.0 0.0
ESF Central Government Spend 0.0 0.0 0.0
ESF Grants to Local Authorities 0.0 0.0 0.0
ESF Grants to Local Authorities - EC Income 0.0 0.0 0.0
Net Expenditure 0.0 0.0 0.0

Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.

Schedule 3.4 European Regional Development Fund
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.0 0.0 0.0
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 0.0 0.0 0.0
ABR changes 0.0 0.0 0.0
ABR Budget 0.0 0.0 0.0
Proposed changes 0.0 0.0 0.0
SBR Proposed Budget 0.0 0.0 0.0
Summary of proposed changes
0.0 0.0 0.0
0.0 0.0 0.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 0.0 0.0 0.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
0.0 0.0 0.0
Budget Analysis
ERDF Central Government Spend - EC Income 0.0 0.0 0.0
ERDF Central Government Spend 0.0 0.0 0.0
ERDF Grants to Local Authorities 0.0 0.0 0.0
ERDF Grants to Local Authorities - EC Income 0.0 0.0 0.0
Net Expenditure 0.0 0.0 0.0

Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.

Schedule 3.5 Economic Advice
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 12.7 0.0 12.7
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 12.7 0.0 12.7
ABR changes 1.2 0.0 1.2
ABR Budget 13.9 0.0 13.9
Proposed changes 1.1 0.0 1.1
SBR Proposed Budget 15.0 0.0 15.0
Summary of proposed changes
Miscellaneous minor transfers 1.1 0.0 1.1
1.1 0.0 1.1
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 15.0 0.0 15.0
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
15.0 0.0 15.0
Budget Analysis
Consumer Scotland Policy and Advice 4.9 0.0 4.9
Council of Economic Advisers 0.1 0.0 0.1
Office of the Chief Economic Adviser 8.2 0.0 8.2
Economic Policy and Advice 1.8 0.0 1.8
Net Expenditure 15.0 0.0 15.0
Schedule 3.6 Scottish National Investment Bank
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 21.1 260.0 281.1
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 21.1 260.0 281.1
ABR changes 0.0 -50.0 -50.0
ABR Budget 21.1 210.0 231.1
Proposed changes 87.7 -175.0 -87.3
SBR Proposed Budget 108.8 35.0 143.8
Summary of proposed changes
Redeployment of emerging/planned underspend to support COVID-19 measures 0.0 -93.5 -93.5
Additional AME non cash budget for provision 8.2 0.0 8.2
Transfer to Communities and Local Government to fund Winchburgh project 0.0 -6.5 -6.5
Technical adjustment to the fair value of financial instruments arising from the application of IFRS9 3.0 0.0 3.0
Deployment of emerging/planned underspend to support COVID-19 measures 1.0 0.0 1.0
Miscellaneous minor transfers 0.5 0.0 0.5
Technical adjustment to reflect SNIB becoming an NDPB 75.0 -75.0 0.0
87.7 -175.0 -87.3
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 108.8 35.0 143.8
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
108.8 35.0 143.8
Budget Analysis
Scottish National Investment Bank 97.6 0.0 97.6
Other support 11.2 35.0 46.2
Net Expenditure 108.8 35.0 143.8
Schedule 3.7 Culture and Major Events
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 169.4 1.5 170.9
Changes in the SuBR 1.8 0.0 1.8
SuBR Budget 171.2 1.5 172.7
ABR changes 22.4 2.1 24.5
ABR Budget 193.6 3.6 197.2
Proposed changes 75.7 0.0 75.7
SBR Proposed Budget 269.3 3.6 272.9
Summary of proposed changes
Additional funding for Culture Organisations and Venues Recovery Fund 15.0 0.0 15.0
Additional funding to support Culture Sector Relief Funds 9.0 0.0 9.0
Additional funding to support Hardship Fund for Creative Freelancers 8.0 0.0 8.0
Additional funding to Creative Scotland for Kelvin Hall TV Studio development. 7.9 0.0 7.9
Additional funding for Culture and Major Events 7.2 0.0 7.2
Additional funding for Open fund including Culture Collective 5.0 0.0 5.0
Additional funding for Grassroots music venue fund round 2 4.0 0.0 4.0
Additional funding for Independent Cinema Recovery and Resilliance Fund 3.5 0.0 3.5
Additional funding for Museums Galleries Scotland 3.1 0.0 3.1
Additional funding for Creative Scotland 3.1 0.0 3.1
Additional funding to support Youth Arts 3.0 0.0 3.0
Additional funding for Creative Scotland to support theatres 3.0 0.0 3.0
Additional funding to Culture collective 1.2 0.0 1.2
Additional funding for V&A Dundee 1.0 0.0 1.0
Additional funding for Cultural business support 1.0 0.0 1.0
Additional funding to support Youth Arts 1.0 0.0 1.0
Transfer to VisitScotland for the UCI World Cycling Championships -1.1 0.0 -1.1
Transfer to Health and Sport portfolio in relation to Active Travel -1.0 0.0 -1.0
Redeployment of emerging/planned underspend to support COVID-19 measures -1.0 0.0 -1.0
Miscellaneous minor transfers 2.8 0.0 2.8
75.7 0.0 75.7
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 269.3 3.6 272.9
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
269.3 3.6 272.9
Budget Analysis
Culture and Major Events Staffing 4.9 0.0 4.9
Creative Scotland & Other Arts 159.5 4.0 163.5
Cultural Collections 80.4 0.0 80.4
National Performing Companies 22.9 -0.4 22.5
Major Events and Themed Years 1.6 0.0 1.6
Net Expenditure 269.3 3.6 272.9
Schedule 3.8 Historic Environment Scotland
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 39.8 0.0 39.8
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 39.8 0.0 39.8
ABR changes 37.1 0.0 37.1
ABR Budget 76.9 0.0 76.9
Proposed changes 3.1 0.0 3.1
SBR Proposed Budget 80.0 0.0 80.0
Summary of proposed changes
Additional funding in relation Historic Envrinoment Recovery Fund 3.1 0.0 3.1
3.1 0.0 3.1
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 137.1 0.0 137.1
Less: Retained Income -57.1 0.0 -57.1
Capital Receipts Applied 0.0 0.0 0.0
80.0 0.0 80.0
Budget Analysis
Operational Costs 130.2 0.0 130.2
Capital Expenditure 13.1 0.0 13.1
Less Income -63.3 0.0 -63.3
Net Expenditure 80.0 0.0 80.0

Contact

Email: finance.co-ordination@gov.scot

Back to top