Publication - Advice and guidance

Summer Budget Revision 2020 to 2021

Published: 27 May 2020
Directorate:
Financial Management Directorate
Part of:
Money and tax
ISBN:
9781839607615

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.

Summer Budget Revision 2020 to 2021
Summary Tables

Summary Tables

Table 1.1 Changes sought in Summer Revision ( TME)
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:

Table 1.2 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 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:

Table 1.3 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 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
Table 1.4 Revised Overall Cash Authorisation (Total Funding Requirement)
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
Table 1.5 Reconciliation of Revised Budget to Cash Authorisation
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
Sources of Funding for Scottish Administration
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
Table 1.6 a: Funding Reconciliation (reserve)
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
Table 1.6 b: Funding Reconciliation (budget changes)
£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

Table 1.7 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 -26.5 338.5 622.7 682.1
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.


Contact

Email: finance.co-ordination@gov.scot