Publication - Corporate report
Autumn Budget Revision 2022-23: Supporting Document
Supporting document to the Budget (Scotland) Act 2022 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.
Finance And Economy
Schedule 2.1 Total Changes for the Autumn Budget Revision
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Total Budget in the Budget Act | 1,435.296 | 102.700 | 1,537.996 |
| Changes Proposed | |||
| Funding Changes | -8.950 | -5.300 | -14.250 |
| Technical Adjustments | 5.426 | 1.413 | 6.839 |
| Net Whitehall Transfers | 0.000 | 0.000 | 0.000 |
| Net Transfers within Scottish Block | 5.021 | 14.489 | 19.510 |
| Total changes proposed | 1.497 | 10.602 | 12.099 |
| Proposed Budget following Autumn Budget Revision | 1,436.793 | 113.302 | 1,550.095 |
| Operating | Capital | Total | |
|---|---|---|---|
| Expenditure Limit: | |||
| Scottish Public Pensions Agency | 23.697 | 4.600 | 28.297 |
| Other Finance | 73.586 | 8.895 | 82.481 |
| Digital | 140.082 | 23.400 | 163.482 |
| Planning | 6.799 | 7.000 | 13.799 |
| Employability and Training | 115.006 | 0.000 | 115.006 |
| Enterprise, Trade and Investment | 335.645 | 28.207 | 363.852 |
| European Social Fund - 2014-20 Programmes | 0.000 | 0.000 | 0.000 |
| European Regional Development Fund | 0.000 | 0.000 | 0.000 |
| Economic Advice | 13.282 | 0.000 | 13.282 |
| Scottish National Investment Bank | 214.900 | 0.000 | 214.900 |
| Accountant in Bankruptcy | 1.385 | 1.100 | 2.485 |
| Cities Investment & Strategy | 334.588 | 0.000 | 334.588 |
| Ferguson Marine | 1.944 | 40.100 | 42.044 |
| Rural Economy Enterprise | 108.966 | 0.000 | 108.966 |
| Tourism | 66.899 | 0.000 | 66.899 |
| Total Expenditure Limit | 1,436.778 | 113.302 | 1,550.080 |
| UK Funded AME: | 0.015 | 0.000 | 0.015 |
| Total UK Funded AME | 0.015 | 0.000 | 0.015 |
| Other Expenditure: | 0.000 | 0.000 | 0.000 |
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | 1,436.793 | 113.302 | 1,550.095 |
| Total Limit on Income (accruing resources) | 400.000 |
Schedule 3.1 Scottish Public Pensions Agency
Details of Proposed Budget
| Operating | Capital | Total | |
|---|---|---|---|
| Original Budget | 23.679 | 4.600 | 28.279 |
| Proposed changes | 0.018 | 0.000 | 0.018 |
| ABR Proposed Budget | 23.697 | 4.600 | 28.297 |
| Summary of proposed changes | |||
| Miscellaneous minor transfer | 0.018 | 0.000 | 0.018 |
| 0.018 | 0.000 | 0.018 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 23.697 | 4.600 | 28.297 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 23.697 | 4.600 | 28.297 | |
| Budget Analysis | |||
| Agency Administration | 23.697 | 4.600 | 28.297 |
| Net Expenditure | 23.697 | 4.600 | 28.297 |
Schedule 3.2 Other Finance
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 63.594 | 12.800 | 76.394 |
| Proposed changes | 9.992 | -3.905 | 6.087 |
| ABR Proposed Budget | 73.586 | 8.895 | 82.481 |
| Summary of proposed changes | |||
| Technical Adjustment – IFRS 16 Leases | 6.808 | 1.395 | 8.203 |
| Transfers from various bodies to ensure value for money in infrastructure investment in the SFT. | 4.311 | 0.000 | 4.311 |
| Transfer of procurement resources from Health for eCommerce Shared Services. | 2.500 | 0.000 | 2.500 |
| Transfer of funds for Perfomance and Outcomes Division which moved to Performance, Delivery and Resilience Directorate. | -2.129 | 0.000 | -2.129 |
| Return capital budget for Shared Services following review of capitalisation approach | 0.000 | -5.300 | -5.300 |
| Transfer to enable Domestic Climate Change Division to provide funding to local authorities. | -1.000 | 0.000 | -1.000 |
| Miscellaneous minor transfers. | -0.498 | 0.000 | -0.498 |
| 9.992 | -3.905 | 6.087 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 73.586 | 8.895 | 82.481 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 73.586 | 8.895 | 82.481 | |
| Budget Analysis | |||
| Exchequer and Finance | 11.910 | 0.000 | 11.910 |
| Green Growth Accelerator | 0.000 | 0.000 | 0.000 |
| Growth Accelerator | 1.500 | 0.000 | 1.500 |
| Procurement Shared Services | 29.237 | 0.000 | 29.237 |
| Public Information and Engagement | 2.923 | 0.000 | 2.923 |
| Scotland Act Implementation | 2.100 | 0.000 | 2.100 |
| Scottish Futures Trust | 8.111 | 0.000 | 8.111 |
| Scottish Government Centrally Managed Costs | 17.805 | 8.895 | 26.700 |
| Net Expenditure | 73.586 | 8.895 | 82.481 |
Schedule 3.3 Digital
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 186.300 | 6.000 | 192.300 |
| Proposed changes | -46.218 | 17.400 | -28.818 |
| ABR Proposed Budget | 140.082 | 23.400 | 163.482 |
| Summary of proposed changes | |||
| Transfer from Health to Digital to support Research Data Scotland. | 3.300 | 0.000 | 3.300 |
| Return to the Central Finance due to delays in the R100 programme. | -28.000 | 0.000 | -28.000 |
| Internal transfer of Digital capital budget to meet Digital Identity Development programme. | -17.400 | 17.400 | 0.000 |
| Transfer to Communities to support Scotland's Digital Strategy. | -1.400 | 0.000 | -1.400 |
| Transfers to ensure value for money in infrastructure investment in the SFT. | -0.926 | 0.000 | -0.926 |
| Miscellaneous minor transfers | -1.792 | 0.000 | -1.792 |
| -46.218 | 17.400 | -28.818 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 140.082 | 23.400 | 163.482 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 140.082 | 23.400 | 163.482 | |
| Budget Analysis | |||
| Digital Economy | 8.800 | 6.000 | 14.800 |
| Digital Strategy | 31.721 | 17.400 | 49.121 |
| Digital Connectivity | 99.561 | 0.000 | 99.561 |
| Net Expenditure | 140.082 | 23.400 | 163.482 |
Schedule 3.4 Planning
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 6.685 | 7.000 | 13.685 |
| Proposed changes | 0.114 | 0.000 | 0.114 |
| ABR Proposed Budget | 6.799 | 7.000 | 13.799 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers | 0.114 | 0.000 | 0.114 |
| 0.114 | 0.000 | 0.114 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 6.799 | 7.000 | 13.799 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 6.799 | 7.000 | 13.799 | |
| Budget Analysis | |||
| Planning | 6.199 | 7.000 | 13.199 |
| Planning & Environmental Appeals | 0.600 | 0.000 | 0.600 |
| Net Expenditure | 6.799 | 7.000 | 13.799 |
Schedule 3.5 Employability and Training
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 124.584 | 0.000 | 124.584 |
| Proposed changes | -9.578 | 0.000 | -9.578 |
| ABR Proposed Budget | 115.006 | 0.000 | 115.006 |
| Summary of proposed changes | |||
| Transfer to Skills and Training in relation to Developing the Young Workforce funding | -9.697 | 0.000 | -9.697 |
| Transfer to Scottish Funding Council (SFC) to support additional industry-focused college courses | -5.650 | 0.000 | -5.650 |
| Transfer to SFC to support Graduate Internship university courses | -2.000 | 0.000 | -2.000 |
| Transfer to Skills and Training in relation to the Flexible Workforce Development Fund | -1.500 | 0.000 | -1.500 |
| Transfer to SFC to support delivery of the National Transition Training Fund (NTTF) | -1.000 | 0.000 | -1.000 |
| Transfer from Skills and Training in relation to No One Left Behind | 4.870 | 0.000 | 4.870 |
| Transfer from Skill Development Scotland in relation to the Employability Fund | 7.480 | 0.000 | 7.480 |
| Miscellaneous minor transfers | -2.081 | 0.000 | -2.081 |
| -9.578 | 0.000 | -9.578 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 115.006 | 0.000 | 115.006 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 115.006 | 0.000 | 115.006 | |
| Budget Analysis | |||
| Employability and Training | 115.006 | 0.000 | 115.006 |
| Net Expenditure | 115.006 | 0.000 | 115.006 |
Schedule 3.6 Enterprise, Trade and Investment
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 323.207 | 37.800 | 361.007 |
| Proposed changes | 12.438 | -9.593 | 2.845 |
| ABR Proposed Budget | 335.645 | 28.207 | 363.852 |
| Summary of proposed changes | |||
| Funding for the CO2 Utilisation Challenge Fund | 1.750 | 0.000 | 1.750 |
| Funding for the delivery of the National Manufacturing Institute Scotland (NMIS) project | 8.093 | -8.093 | 0.000 |
| Funding for the Low Carbon Manufacturing Challenge Fund (LCMCF) | 0.000 | -1.500 | -1.500 |
| Funding for Trading Nations & Life Sciences | 0.000 | 0.000 | 0.000 |
| Funding for the delivery of Space Hub Sutherland infrastructure | -1.900 | 0.000 | -1.900 |
| Miscellaneous minor transfers | 4.495 | 0.000 | 4.495 |
| 12.438 | -9.593 | 2.845 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 335.645 | 28.207 | 363.852 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 335.645 | 28.207 | 363.852 | |
| Budget Analysis | |||
| Enterprise and Scottish Enterprise | 290.244 | 0.207 | 290.451 |
| Innovation & Industries | 45.401 | 28.000 | 73.401 |
| Net Expenditure | 335.645 | 28.207 | 363.852 |
Schedule 3.7 European Social Fund - 2014-20 Programmes
Details of Proposed Budget
| Operating | Capital | Total | |
|---|---|---|---|
| Original Budget | 0.000 | 0.000 | 0.000 |
| Proposed changes | 0.000 | 0.000 | 0.000 |
| ABR Proposed Budget | 0.000 | 0.000 | 0.000 |
| Summary of proposed changes | |||
| 0.000 | 0.000 | 0.000 | |
| 0.000 | 0.000 | 0.000 |
| Operating | Capital | Total | |
|---|---|---|---|
| Gross Expenditure | 0.000 | 0.000 | 0.000 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.000 | 0.000 | 0.000 | |
| Budget Analysis | |||
| ESF Central Government Spend- EC Income | 0.000 | 0.000 | 0.000 |
| ESF Central Government Spend | 0.000 | 0.000 | 0.000 |
| ESF Grants to Local Authorities | 0.000 | 0.000 | 0.000 |
| ESF Grants to Local Authorities - EC Income | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 0.000 | 0.000 | 0.000 |
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 3.8 European Regional Development Fund
Details of Proposed Budget
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| Original Budget | 0.000 | 0.000 | 0.000 |
| Proposed changes | 0.000 | 0.000 | 0.000 |
| ABR Proposed Budget | 0.000 | 0.000 | 0.000 |
| Summary of proposed changes | |||
| 0.000 | 0.000 | 0.000 | |
| 0.000 | 0.000 | 0.000 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 0.000 | 0.000 | 0.000 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 0.000 | 0.000 | 0.000 | |
| Budget Analysis | |||
| ERDF Central Government Spend - EC Income | 0.000 | 0.000 | 0.000 |
| ERDF Central Government Spend | 0.000 | 0.000 | 0.000 |
| ERDF Grants to Local Authorities | 0.000 | 0.000 | 0.000 |
| ERDF Grants to Local Authorities - EC Income | 0.000 | 0.000 | 0.000 |
| Net Expenditure | 0.000 | 0.000 | 0.000 |
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 3.9 Economic Advice
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 12.397 | 0.000 | 12.397 |
| Proposed changes | 0.885 | 0.000 | 0.885 |
| ABR Proposed Budget | 13.282 | 0.000 | 13.282 |
| Summary of proposed changes | |||
| Miscellaneous Minor Transfers | 0.885 | 0.000 | 0.885 |
| 0.885 | 0.000 | 0.885 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 13.282 | 0.000 | 13.282 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 13.282 | 0.000 | 13.282 | |
| Budget Analysis | |||
| Consumer Scotland Policy and Advice | 3.432 | 0.000 | 3.432 |
| Consumer Scotland | 2.000 | 0.000 | 2.000 |
| Council of Economic Advisers | 0.000 | 0.000 | 0.000 |
| Office of the Chief Economic Adviser | 6.764 | 0.000 | 6.764 |
| Economic Policy and Advice | 1.086 | 0.000 | 1.086 |
| Net Expenditure | 13.282 | 0.000 | 13.282 |
Schedule 3.10 Scottish National Investment Bank
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 214.900 | 0.000 | 214.900 |
| Proposed changes | 0.000 | 0.000 | 0.000 |
| ABR Proposed Budget | 214.900 | 0.000 | 214.900 |
| Summary of proposed changes | |||
| 0.000 | 0.000 | 0.000 | |
| 0.000 | 0.000 | 0.000 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 214.900 | 0.000 | 214.900 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 214.900 | 0.000 | 214.900 | |
| Budget Analysis | |||
| Scottish National Investment Bank | 214.900 | 0.000 | 214.900 |
| Net Expenditure | 214.900 | 0.000 | 214.900 |
Schedule 3.11 Accountant in Bankruptcy (AiB)
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 1.355 | 1.100 | 2.455 |
| Proposed changes | 0.030 | 0.000 | 0.030 |
| ABR Proposed Budget | 1.385 | 1.100 | 2.485 |
| Summary of proposed changes | |||
| Miscellaneous minor transfer | 0.030 | 0.000 | 0.030 |
| 0.030 | 0.000 | 0.030 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 9.990 | 1.100 | 11.090 |
| Less: Retained Income | -8.605 | 0.000 | -8.605 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 1.385 | 1.100 | 2.485 | |
| Budget Analysis | |||
| Accountant in Bankruptcy | 1.385 | 1.100 | 2.485 |
| Net Expenditure | 1.385 | 1.100 | 2.485 |
Schedule 3.12 Cities Investment & Strategy
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 329.564 | 0.000 | 329.564 |
| Proposed changes | 5.024 | 0.000 | 5.024 |
| ABR Proposed Budget | 334.588 | 0.000 | 334.588 |
| Summary of proposed changes | |||
| Funding for Inverness City Deal projects | 1.450 | 0.000 | 1.450 |
| Funding from DG Health and Social Care for the Empowering Communities Fund | 3.750 | 0.000 | 3.750 |
| Miscellaneous minor transfers | -0.176 | 0.000 | -0.176 |
| 5.024 | 0.000 | 5.024 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 334.588 | 0.000 | 334.588 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 334.588 | 0.000 | 334.588 | |
| Budget Analysis | |||
| Cities Investment & Strategy | 234.669 | 0.000 | 234.669 |
| Regeneration | 99.919 | 0.000 | 99.919 |
| Net Expenditure | 334.588 | 0.000 | 334.588 |
Schedule 3.13 Ferguson Marine Spending Plans
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 1.970 | 33.400 | 35.370 |
| Proposed changes | -0.026 | 6.700 | 6.674 |
| ABR Proposed Budget | 1.944 | 40.100 | 42.044 |
| Summary of proposed changes | |||
| Additional funding for the build and completion of vessels 801 and 802 | 0.000 | 6.700 | 6.700 |
| Miscellaneous Minor Transfers | -0.026 | 0.000 | -0.026 |
| 0.000 | 0.000 | 0.000 | |
| -0.026 | 6.700 | 6.674 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Ferguson Marine | 1.944 | 40.100 | 42.044 |
| Net Expenditure | 1.944 | 40.100 | 42.044 |
Schedule 3.14 Rural Economy Enterprise
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 98.348 | 0.000 | 98.348 |
| Proposed Changes | 10.618 | 0.000 | 10.618 |
| ABR Proposed Budget | 108.966 | 0.000 | 108.966 |
| Summary of proposed changes | |||
| Funding for the development of the Space Hub Sutherland infrastructure | 1.900 | 0.000 | 1.900 |
| Funding for the Cairngorm Funicular | 7.000 | 0.000 | 7.000 |
| Miscellaneous minor transfers | 1.718 | 0.000 | 1.718 |
| 0.000 | 0.000 | 0.000 | |
| 10.618 | 0.000 | 10.618 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 108.966 | 0.000 | 108.966 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 108.966 | 0.000 | 108.966 | |
| Budget Analysis | |||
| Low Carbon Economy | 0.000 | 0.000 | 0.000 |
| Highlands and Islands Enterprise | 72.963 | 0.000 | 72.963 |
| South of Scotland Enterprise | 36.003 | 0.000 | 36.003 |
| Net Expenditure | 108.966 | 0.000 | 108.966 |
Schedule 3.15 Tourism
Details of Proposed Budget
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Original Budget | 48.712 | 0.000 | 48.712 |
| Proposed changes | 18.187 | 0.000 | 18.187 |
| ABR Proposed Budget | 66.899 | 0.000 | 66.899 |
| Summary of proposed changes | |||
| Funding for the UCI 2023 Cycling World Championships | 9.000 | 0.000 | 9.000 |
| Funding for Unboxed Festival | 5.637 | 0.000 | 5.637 |
| Funding for the Scottish Open golf championship | 1.800 | 0.000 | 1.800 |
| Funding for NatureScot - Better Places Fund for visitor management | -1.500 | 0.000 | -1.500 |
| Funding for visitor management projects | 3.900 | 0.000 | 3.900 |
| Miscellaneous Minor Transfers | -0.650 | 0.000 | -0.650 |
| 18.187 | 0.000 | 18.187 |
| Operating £m |
Capital £m |
Total £m |
|
|---|---|---|---|
| Gross Expenditure | 66.899 | 0.000 | 66.899 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 66.899 | 0.000 | 66.899 | |
| Budget Analysis | |||
| Tourism | 66.899 | 0.000 | 66.899 |
| Net Expenditure | 66.899 | 0.000 | 66.899 |