Publication - Advice and guidance
Summer Budget Revision 2020 to 2021
Supporting document to the Budget Scotland Act 2020 Amendment Regulations 2020 which revises the Budgets detailed in the Act to take account of the COVID-19 related budget measures announced by Scottish Ministers.
Summary Tables
| Scottish Government Portfolios | Resources other than Accruing Resources as shown in the Budget Act |
Change Proposed |
Revised Budget |
|---|---|---|---|
| £m | £m | £m | |
| Health and Sport | 15,347.6 | 620.0 | 15,967.6 |
| Communities & Local Government | 11,360.8 | 1,642.6 | 13,003.4 |
| Finance | 140.9 | 5.0 | 145.9 |
| Education and Skills | 4,245.6 | 85.8 | 4,331.4 |
| Justice | 2,707.7 | 0.0 | 2,707.7 |
| Transport, Infrastructure & Connectivity | 3,560.7 | 234.3 | 3,795.0 |
| Environment, Climate Change and Land Reform | 497.6 | 0.0 | 497.6 |
| Rural Economy & Tourism | 830.6 | 15.5 | 846.1 |
| Economy, Fair Work & Culture | 863.0 | 145.8 | 1,008.8 |
| Social Security & Older People | 3,788.2 | 38.2 | 3,826.4 |
| Constitution, Europe & External Affairs | 40.6 | 0.0 | 40.6 |
| Crown Office and Procurator Fiscal | 133.8 | 0.0 | 133.8 |
| Total Scottish Government (Consolidated) | 43,517.1 | 2,787.2 | 46,304.3 |
| National Records of Scotland | 65.3 | 0.0 | 65.3 |
| Office of the Scottish Charity Regulator | 3.3 | 0.0 | 3.3 |
| Scottish Courts and Tribunals Service | 122.6 | 0.0 | 122.6 |
| Scottish Fiscal Commission | 1.9 | 0.0 | 1.9 |
| Revenue Scotland | 6.6 | 0.0 | 6.6 |
| Registers of Scotland | 12.4 | 0.0 | 12.4 |
| Food Standards Scotland | 16.0 | 0.0 | 16.0 |
| Scottish Housing Regulator | 4.3 | 0.0 | 4.3 |
| NHS and Teachers' Pensions | 5,385.1 | 0.0 | 5,385.1 |
| Total Scottish Administration | 49,134.6 | 2,787.2 | 51,921.8 |
| Direct-Funded Bodies | |||
| Scottish Parliamentary Corporate Body | 107.2 | 0.0 | 107.2 |
| Audit Scotland | 8.9 | 0.0 | 8.9 |
| Total Scottish Budget | 49,250.7 | 2,787.2 | 52,037.9 |
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 | 15,811.6 | 100.0 | 56.0 | 15,967.6 |
| Communities & Local Government | 11,185.4 | 1,818.0 | 13,003.4 | |
| Finance | 145.9 | 145.9 | ||
| Education and Skills | 3,938.9 | 392.5 | 4,331.4 | |
| Justice | 2,653.0 | 54.7 | 2,707.7 | |
| Transport, Infrastructure & Connectivity | 3,664.0 | 131.0 | 3,795.0 | |
| Environment, Climate Change and Land Reform | 497.6 | 497.6 | ||
| Rural Economy & Tourism | 846.0 | 0.1 | 846.1 | |
| Economy, Fair Work & Culture | 1,008.8 | 1,008.8 | ||
| Social Security & Older People | 3,826.4 | 3,826.4 | ||
| Constitution, Europe & External Affairs | 40.6 | 40.6 | ||
| Crown Office and Procurator Fiscal | 133.8 | 133.8 | ||
| Consolidated Accounts | 43,752.0 | 2,310.5 | 241.8 | 46,304.3 |
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 | 65.3 | 65.3 | ||
| Office of the Scottish Charity Regulator | 3.3 | 3.3 | ||
| Scottish Courts and Tribunals Service | 122.6 | 122.6 | ||
| Scottish Fiscal Commission | 1.9 | 1.9 | ||
| Revenue Scotland | 6.6 | 6.6 | ||
| Registers of Scotland | 12.4 | 12.4 | ||
| Food Standards Scotland | 15.6 | 0.4 | 16.0 | |
| Scottish Housing Regulator | 4.3 | 4.3 | ||
| 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 | 346.1 | 5,387.5 | 0.0 | 5,733.6 |
| Budget Act | Change Proposed |
Revised Cash authorisation |
|
|---|---|---|---|
| £m | £m | £m | |
| Scottish Administration | 43,227.9 | 2,786.8 | 46,014.7 |
| Scottish Parliamentary Corporate Body | 94.6 | 0.0 | 94.6 |
| Audit Scotland | 8.6 | 0.0 | 8.6 |
| Total Cash Authorisation | 43,331.1 | 2,786.8 | 46,117.9 |
| Revised Budget | Adjustments for Non Cash Items | Cash Authorisation |
||
|---|---|---|---|---|
| Depreciation | Other | |||
| Scottish Government - Core | 46,170.5 | -656.4 | 45,514.1 | |
| Crown Office and Procurator Fiscal | 133.8 | -4.6 | 129.2 | |
| National Records of Scotland | 65.3 | -2.9 | 62.4 | |
| Office of the Scottish Charity Regulator | 3.3 | -0.1 | 3.2 | |
| Scottish Courts & Tribunals Service | 122.6 | -25.6 | 97.0 | |
| Scottish Fiscal Commission | 1.9 | 1.9 | ||
| Revenue Scotland | 6.6 | 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 | 4.3 | -0.2 | 4.1 | |
| Scottish Teachers' and NHS Pensions | 5,385.1 | -5,212.3 | 172.8 | |
| Scottish Administration | 51,921.8 | -694.4 | -5,212.7 | 46,014.7 |
| Scottish Parliamentary Corporate Body | 107.2 | -10.5 | -2.1 | 94.6 |
| Audit Scotland | 8.9 | -0.3 | 8.6 | |
| Total Cash Authorisation | 52,037.9 | -705.2 | -5,214.8 | 46,117.9 |
| Cash Grants from the Consolidated Fund (includes EU funds) | 28,191.8 |
|---|---|
| Non Domestic Rate Income | 1,818.0 |
| 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 | 46,117.9 |
| Forecast Closing Reserve balance brought forward from 2019-201 | 275.4 |
|---|---|
| Additional consequentials from UK budget | 112.0 |
| Anticipated Covid-19 Barnett consequentials | 3,581.0 |
| Adjustment to fund estimated shortfall in income from NDR | -972.0 |
| Additional movement on reserve and central funds | 123.6 |
| Total funding available for deployment | 3,120.0 |
| Already deployed in 2020-21 budgets | -169.0 |
| Deployed at Summer Budget Revision | -2,787.2 |
| Balance for deployment at the Autumn Budget Revision | 164.8 |
| £m | |
|---|---|
| Budget as approved in Budget Bill 2020-21 | 49,250.7 |
| Proposed changes at Summer Budget Revision | 2,787.2 |
| Revised Budget following Summer Revision | 52,037.9 |
| Sources of funding for proposed changes | |
| Deployment from UK Budget consequentials | 112.0 |
| Deployment of HMT Covid 19 consequentials | 3,581.0 |
| Deployment from central funds | 66.2 |
| Adjustment to fund estimated shortfall in income from NDR | -972.0 |
| Total Changes | 2,787.2 |
1. Forecast closing reserve balance as at 31 March 2020 and notified to Parliament alongside the Spring Budget Revision in March 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 | 338.5 | 622.7 | 682.1 | |
| Finance | 22.3 | ||||
| Education and Skills | 563.6 | 55.0 | 114.6 | 121.0 | 345.6 |
| Justice | 77.4 | 82.6 | |||
| Transport, Infrastructure & Connectivity | 259.6 | 60.4 | 49.0 | 305.2 | 1,716.5 |
| Environment, Climate Change and Land Reform | 264.7 | -4.0 | 7.2 | 48.8 | |
| Rural Economy & Tourism | 8.9 | -165.3 | 19.5 | 37.0 | 50.4 |
| Economy, Fair Work & Culture | 23.7 | 301.3 | 15.8 | 65.5 | |
| Social Security & Older People | 59.0 | 9.2 | |||
| Constitution, Europe & External Affairs | |||||
| Crown Office and Procurator Fiscal | 4.3 | ||||
| Total Scottish Government (Consolidated) | 1,735.0 | 605.1 | 288.7 | 1,085.9 | 2,908.9 |
| National Records of Scotland | 3.0 | ||||
| Scottish Courts and Tribunals Service | 8.0 | ||||
| Scottish Fiscal Commission | |||||
| Revenue Scotland | 0.5 | ||||
| Registers of Scotland | 4.0 | ||||
| Food Standards Scotland | |||||
| Office of the Scottish Charity Regulator | |||||
| Scottish Housing Regulator | |||||
| Scottish Teachers' and NHS Pension Schemes | |||||
| Total Scottish Administration | 1,750.5 | 605.1 | 288.7 | 1,085.9 | 2,908.9 |
| Direct Funded Bodies | |||||
| Scottish Parliament Corporate Body | 0.9 | ||||
| Audit Scotland | 0.2 | ||||
| Total Scottish Budget | 1,751.6 | 605.1 | 288.7 | 1,085.9 | 2,908.9 |
1. Approximately £545m of the E&S direct capital scores in UK Funded AME.
2. Financial Transactions £55.0m in Education and Skills, £38.2m in Economy, Fair Work & Culture and £2m in Rural Economy & Tourism are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.
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