Summary Tables
Table 1.2 Summary of Changes by Type
Scottish Government Portfolios |
Resources other than Accruing Resources as shown in Budget Act |
Changes Proposed |
Revised Budget |
COVID-19 and other Funding Changes |
Technical Changes |
Net Whitehall transfers |
Net Transfers within Scottish Block* |
£m |
£m |
|
£m |
£m |
£m |
Health & Social Care |
17,247.5 |
877.0 |
|
24.5 |
-428.3 |
17,720.7 |
Social Justice, Housing & Local Government |
15,923.6 |
59.4 |
|
3.5 |
266.3 |
16,252.8 |
Finance & Economy |
2,030.4 |
47.6 |
|
|
50.8 |
2,128.8 |
Education and Skills |
4,948.9 |
30.2 |
|
|
-57.7 |
4,921.4 |
Justice and Veterans |
2,874.6 |
-0.9 |
|
1.4 |
-37.3 |
2,837.8 |
Net Zero, Energy & Transport |
4,298.7 |
102.6 |
|
|
155.4 |
4,556.7 |
Rural Affairs & Islands |
963.1 |
45.9 |
|
|
7.2 |
1,016.2 |
Constitution, External Affairs & Culture |
271.9 |
23.8 |
|
|
-2.2 |
293.5 |
Deputy First Minister & Covid Recovery |
56.9 |
|
|
|
7.8 |
64.7 |
Crown Office and Procurator Fiscal |
156.7 |
|
|
|
5.0 |
161.7 |
Scottish Government |
48,772.3 |
1,185.6 |
0.0 |
29.4 |
-33.0 |
49,954.3 |
National Records of Scotland |
64.3 |
|
|
|
-0.0 |
64.3 |
Office of the Scottish Charity Regulator |
3.6 |
|
|
|
|
3.6 |
Scottish Courts & Tribunals Service |
136.3 |
|
|
|
31.0 |
167.3 |
Scottish Fiscal Commission |
2.0 |
|
|
|
|
2.0 |
Revenue Scotland |
7.1 |
|
|
|
|
7.1 |
Registers of Scotland |
25.2 |
-11.8 |
|
|
2.0 |
15.4 |
Food Standards Scotland |
19.5 |
|
|
|
|
19.5 |
Scottish Housing Regulator |
5.1 |
|
|
|
|
5.1 |
NHS and Teachers’ Pensions |
5,853.8 |
|
267.2 |
|
|
6,121.0 |
Scottish Administration |
54,889.2 |
1,173.8 |
267.2 |
29.4 |
-0.0 |
56,359.6 |
Direct-Funded Bodies |
|
|
|
|
|
|
Scottish Parliamentary Corporate Body |
124.5 |
|
|
|
0.0 |
124.5 |
Audit Scotland |
11.1 |
|
|
|
|
11.1 |
Total Scottish Budget |
55,024.8 |
1,173.8 |
267.2 |
29.4 |
0.0 |
56,495.2 |
The Consolidated Accounts of the Scottish Government for 2021-22 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:
Table 1.3 Revised Budgets - Consolidated Accounts
Scottish Government – Portfolios |
Within |
Within |
Other |
Total |
Expenditure Limit |
UK Funded AME |
Expenditure |
Budget |
£m |
£m |
£m |
£m |
Health & Social Care |
17,599.7 |
100.0 |
21.0 |
17,720.7 |
Social Justice, Housing & Local Government |
14,162.8 |
2,090.0 |
0.0 |
16,252.8 |
Finance & Economy |
2,128.8 |
0.0 |
0.0 |
2,128.8 |
Education and Skills |
4,505.1 |
416.3 |
0.0 |
4,921.4 |
Justice and Veterans |
2,755.0 |
0.0 |
82.8 |
2,837.8 |
Net Zero, Energy & Transport |
4,425.5 |
0.0 |
131.2 |
4,556.7 |
Rural Affairs & Islands |
1,016.1 |
0.0 |
0.1 |
1,016.2 |
Constitution, External Affairs & Culture |
293.5 |
0.0 |
0.0 |
293.5 |
Deputy First Minister & Covid Recovery |
64.7 |
0.0 |
0.0 |
64.7 |
Crown Office and Procurator Fiscal |
161.7 |
0.0 |
0.0 |
161.7 |
Consolidated Accounts |
47,112.9 |
2,606.3 |
235.1 |
49,954.3 |
The details of expenditure for the bodies shown in the table below are included in their own individual accounts:
Table 1.4 Revised Budgets – Other Bodies Not Included in the Consolidated Accounts
Other Bodies |
Within |
Within |
Other |
Total |
Expenditure Limit |
UK Funded AME |
Expenditure |
Budget |
£m |
£m |
£m |
£m |
National Records of Scotland |
64.3 |
0.0 |
0.0 |
64.3 |
Office of the Scottish Charity Regulator |
3.6 |
0.0 |
0.0 |
3.6 |
Scottish Courts and Tribunals Service |
167.3 |
0.0 |
0.0 |
167.3 |
Scottish Fiscal Commission |
2.0 |
0.0 |
0.0 |
2.0 |
Revenue Scotland |
7.1 |
0.0 |
0.0 |
7.1 |
Registers of Scotland |
15.4 |
0.0 |
0.0 |
15.4 |
Food Standards Scotland |
19.2 |
0.3 |
0.0 |
19.5 |
Scottish Housing Regulator |
5.1 |
0.0 |
0.0 |
5.1 |
NHS and Teachers’ Pensions |
0.0 |
6,121.0 |
0.0 |
6,121.0 |
Scottish Parliamentary Corporate Body |
122.5 |
2.0 |
0.0 |
124.5 |
Audit Scotland |
11.1 |
0.0 |
0.0 |
11.1 |
Total Other bodies |
417.6 |
6,123.3 |
0.0 |
6,540.9 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
|
Budget Act |
Change Proposed |
Revised Cash authorisation |
£m |
£m |
£m |
Scottish Administration |
47,912.4 |
1,025.5 |
48,937.9 |
Scottish Parliamentary Corporate Body |
110.6 |
0.0 |
110.6 |
Audit Scotland |
10.8 |
0.0 |
10.8 |
Total Cash Authorisation |
48,033.8 |
1,025.5 |
49,059.3 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
Revised Budget |
Adjustments for Non Cash Items |
Cash Authorisation |
Depreciation |
Other |
Scottish Government – Core |
49,792.6 |
-1,083.1 |
100.0 |
48,809.5 |
Crown Office and Procurator Fiscal |
161.7 |
-5.1 |
|
156.6 |
National Records of Scotland |
64.3 |
-3.6 |
|
60.7 |
Office of the Scottish Charity Regulator |
3.6 |
0.0 |
|
3.6 |
Scottish Courts & Tribunals Service |
167.3 |
-25.6 |
|
141.7 |
Scottish Fiscal Commission |
2.0 |
0.0 |
|
2.0 |
Revenue Scotland |
7.1 |
-0.4 |
|
6.7 |
Registers of Scotland |
15.4 |
-4.2 |
|
11.2 |
Food Standards Scotland |
19.5 |
-0.5 |
|
19.0 |
Scottish Housing Regulator |
5.1 |
-0.2 |
|
4.9 |
Scottish Teachers’ and NHS Pensions |
6,121.0 |
|
-6,399.0 |
-278.0 |
Scottish Administration |
56,359.6 |
-1,122.7 |
-6,299.0 |
48,937.9 |
Scottish Parliamentary Corporate Body |
124.5 |
-11.8 |
-2.1 |
110.6 |
Audit Scotland |
11.1 |
-0.3 |
|
10.8 |
Total Cash Authorisation |
56,495.2 |
-1,134.8 |
-6,301.1 |
49,059.3 |
Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund (includes EU funds) |
31,016.1 |
Non Domestic Rate Income |
2,090.0 |
Forecast receipts from Scottish Rate of Income Tax |
12,263.0 |
Forecast Receipts from LBTT and Landfill Tax |
674.0 |
Fines, Forfeitures and Fixed Penalties |
25.0 |
Queen's and Lord Treasurers Remembrancer |
5.0 |
Resource borrowing |
319.0 |
Capital borrowing |
450.0 |
National Insurance Contributions |
2,217.2 |
Total Cash Authorisation |
49,059.3 |
Table 1.7 a: Funding Reconciliation (reserve)
Forecast Closing Reserve balance brought forward from 2020-21 1 |
631.1 |
Additional funding from the UK Main Estimate |
1,262.6 |
Total funding available for deployment |
1,893.7 |
Already deployed in 2020-21 budgets |
-392.0 |
Deployed at Autumn Budget Revision |
-1,173.8 |
Balance for deployment at the Spring Budget Revision |
327.9 |
Table 1.7 b: Funding Reconciliation (budget changes)
|
£m |
Budget as approved in Budget Bill 2021-22 |
55,024.8 |
Proposed changes at Autumn Budget Revision |
1,470.4 |
Revised Budget following Autumn Revision |
56,495.2 |
Sources of funding for proposed ABR changes Deployment of HMT |
|
Covid 19 consequentials |
980.5 |
Deployment of HMT other Barnett consequentials |
25.3 |
Deployment from the Reserve |
168.0 |
Non cash Adjustments |
267.2 |
Transfers from Whitehall |
29.4 |
Total Changes |
1,470.4 |
1. Forecast closing reserve balance as at 31 March 2021 and notified to Parliament alongside the Provisional Outturn Statement in June 2021
Table 1.8 Capital Spending and Net Investment
|
Direct Capital |
Financial transactions |
NDPB Capital |
Capital Grants to Local Authorities |
Capital Grants to Private Sector |
£m |
£m |
£m |
£m |
£m |
Accounts Definition |
|
|
|
|
|
Net Investment |
|
|
|
|
|
Health and Social Care |
538.1 |
|
|
|
|
Social Justice, Housing & Local Government |
84.1 |
81.0 |
|
594.8 |
694.4 |
Finance & Economy |
84.1 |
33.9 |
214.3 |
205.6 |
344.8 |
Education and Skills |
594.4 |
22.1 |
38.5 |
|
351.6 |
Justice and Veterans |
80.4 |
|
78.6 |
|
|
Net Zero, Energy & Transport |
511.2 |
87.5 |
99.2 |
247.0 |
1,649.9 |
Rural Affairs & Islands |
15.4 |
20.0 |
|
9.5 |
43.9 |
Constitution, External Affairs & Culture |
|
|
13.5 |
|
1.8 |
Deputy First Minister & Covid Recovery |
|
|
|
|
|
Crown Office and Procurator Fiscal |
4.8 |
|
|
|
|
Total Scottish Government (Consolidated) |
1,912.5 |
244.5 |
444.1 |
1,056.9 |
3,086.4 |
National Records of Scotland |
3.0 |
|
|
|
|
Scottish Courts and Tribunals Service |
9.8 |
|
|
|
|
Scottish Fiscal Commission |
|
|
|
|
|
Revenue Scotland |
0.5 |
|
|
|
|
Registers of Scotland |
4.4 |
|
|
|
|
Food Standards Scotland |
|
|
|
|
|
Office of the Scottish Charity Regulator |
|
|
|
|
|
Scottish Housing Regulator |
0.2 |
|
|
|
|
Scottish Teachers’ and NHS Pension Schemes |
|
|
|
|
|
Total Scottish Administration |
1,930.4 |
244.5 |
444.1 |
1,056.9 |
3,086.4 |
Direct Funded Bodies |
|
|
|
|
|
Scottish Parliament Corporate Body |
1.0 |
|
|
|
|
Audit Scotland |
0.2 |
|
|
|
|
Total Scottish Budget |
1,931.6 |
244.5 |
444.1 |
1,056.9 |
3,086.4 |