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Publication - Transparency data

Spring budget revision: 2020 to 2021

Published
25 February 2021
Directorate
Financial Management Directorate
Part of
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

Scottish Teachers' and NHS Pension Schemes

Schedule 2.1 Total Changes for the Spring Budget Revision
Operating Capital Total
£m £m £m
Total Budget in the Autumn Budget Revision 5,385.1 0.0 5,385.1
Changes Proposed
COVID-19 and other Funding Changes 0.0 0.0 0.0
Reprioritisation 0.0 0.0 0.0
Technical Adjustments -155.9 0.0 -155.9
Net Whitehall Transfers 0.0 0.0 0.0
Net Transfers within Scottish Block 0.0 0.0 0.0
Total changes proposed -155.9 0.0 -155.9
Proposed Budget following Spring Budget Revision 5,229.2 0.0 5,229.2
Operating Capital Total
£m £m £m
Expenditure Limit:
Total Expenditure Limit 0.0 0.0 0.0
UK Funded AME:
NHS Pensions 3,494.6 0.0 3,494.6
Teachers' Pensions 1,734.6 0.0 1,734.6
Total UK Funded AME 5,229.2 0.0 5,229.2
Other Expenditure:
Total Other Expenditure 0.0 0.0 0.0
Total Budget 5,229.2 0.0 5,229.2
Total Limit on Income (accruing resources) 2,700.0
Schedule 3.1 NHS Pensions
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 3,548.5 0.0 3,548.5
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 3,548.5 0.0 3,548.5
ABR changes 0.0 0.0 0.0
ABR Budget 3,548.5 0.0 3,548.5
Proposed changes -53.9 0.0 -53.9
SBR Proposed Budget 3,494.6 0.0 3,494.6
Summary of proposed changes
Reduction in opening liability and current service costs -53.9 0.0 -53.9
-53.9 0.0 -53.9
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 5,310.8 0.0 5,310.8
Less: Retained Income -1,816.2 0.0 -1,816.2
Capital Receipts Applied 0.0 0.0 0.0
3,494.6 0.0 3,494.6
Budget Analysis
NHS Pension Scheme Expenditure 5,310.8 0.0 5,310.8
Retained Income from employee and employer contributions and transfers received (NHS) -1,816.2 0.0 -1,816.2
Net Expenditure 3,494.6 0.0 3,494.6
Schedule 3.2 Teachers' Pensions
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 1,836.6 0.0 1,836.6
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 1,836.6 0.0 1,836.6
ABR changes 0.0 0.0 0.0
ABR Budget 1,836.6 0.0 1,836.6
Proposed changes -102.0 0.0 -102.0
SBR Proposed Budget 1,734.6 0.0 1,734.6
Summary of proposed changes
Reduction in opening liability and current service costs -102.0 0.0 -102.0
-102.0 0.0 -102.0
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 2,657.3 0.0 2,657.3
Less: Retained Income -922.7 0.0 -922.7
Capital Receipts Applied 0.0 0.0 0.0
1,734.6 0.0 1,734.6
Budget Analysis
Teachers' Pension Scheme Expenditure 2,657.3 0.0 2,657.3
Teachers' Retained Income from employee and employer contributions and transfers received -922.7 0.0 -922.7
Net Expenditure 1,734.6 0.0 1,734.6

Contact

Email: finance.co-ordination@gov.scot

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