Publication - Corporate report

Autumn Budget Revision 2023 to 2024: supporting document

Published: 28 September 2023
From: Chief Financial Officer
Directorate: Financial Management Directorate, +1 more … Public Spending Directorate
Topic: Money and tax, Scottish Budget
ISBN: 9781835214084

Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

Supporting documents

Rural Affairs, Land Reform and Islands

Schedule 2.1 Total Changes for the Autumn Budget Revision

	Operating £m	Capital £m	Total £m
Total Budget in the Budget Act	1,197.224	29.727	1,226.951
Changes Proposed
Funding Changes	-31.000	0.000	-31.000
Technical Adjustments	-1.742	1.295	-0.447
Net Whitehall Transfers	0.000	0.000	0.000
Net Transfers within Scottish Block	-22.085	0.000	-22.085
Total changes proposed	-54.827	1.295	-53.532
	1,142.397	31.022	1,173.419

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Expenditure Limit:
Agricultural Support and Related Services	734.882	20.000	754.882
Rural Services	54.211	0.000	54.211
Marine Funding	17.100	0.000	17.100
Marine	94.739	8.000	102.739
Islands	8.366	0.000	8.366
Land Reform	14.350	0.000	14.350
Scottish Forestry	99.805	3.022	102.827
Forestry and Land Scotland	18.169	0.000	18.169
Natural Resources and Peatland	14.297	0.000	14.297
Research Analysis and Other Services	86.402	0.000	86.402
Total Expenditure Limit	1,142.321	31.022	1,173.343
UK Funded AME: EU Support and Related Services	0.000	0.000	0.000
Total UK Funded AME	0.000	0.000	0.000
Other Expenditure:
Animal License Fees	0.076	0.000	0.076
Total Other Expenditure	0.076	0.000	0.076
Total Budget	1,142.397	31.022	1,173.419
Total Limit on Income (accruing resources)			300.000

Schedule 3.1 Agricultural Support & Related Services

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	752.178	20.000	772.178
Proposed changes	-17.296	0.000	-17.296
ABR Proposed Budget	734.882	20.000	754.882
Summary of proposed changes
Release of budget funding for reallocation to support priorities	-14.000	0.000	-14.000
Transfer to Environmental Services to support the 2023/24 delivery of the Farming with Nature programme within NatureScot	-1.083	0.000	-1.083
Miscellaneous minor transfers	-2.213	0.000	-2.213
	-17.296	0.000	-17.296

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	734.882	19.100	753.982
Less: Retained Income	0.000	0.900	0.900
Capital Receipts Applied	0.000	0.000	0.000
	734.882	20.000	754.882
Budget Analysis
CAP Pillar 1 Basic Payments	282.000	0.000	282.000
CAP Pillar 1 Greening Payments	142.000	0.000	142.000
Payments and Inspections Admin costs	114.508	9.500	124.008
Less Favoured Area Support Scheme	65.500	0.000	65.500
CAP Pillar 1 Other Payments	55.007	0.000	55.007
Agricultural Reform Programme	24.200	10.800	35.000
Agri Environmental Measures	29.717	0.000	29.717
Business Development	12.950	0.000	12.950
Agricultural Transformation Fund	5.000	0.000	5.000
Crofting Assistance	2.200	-0.300	1.900
Technical Assistance	1.000	0.000	1.000
Science and Advice for Scottish Agriculture	0.700	0.000	0.700
Forestry	0.100	0.000	0.100
Broadband	0.000	0.000	0.000
CAP Compliance Improvements	0.000	0.000	0.000
Convergence Funding	0.000	0.000	0.000
EU Income	0.000	0.000	0.000
Net Expenditure	734.882	20.000	754.882

Schedule 3.2 Rural Services

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	58.354	0.000	58.354
Proposed Changes	-4.143	0.000	-4.143
ABR Proposed Budget	54.211	0.000	54.211
Summary of proposed changes
A resource to capital switch agreed following review of estimated expenditure. Capital budget to be provided at SBR to ensure overall budget maintained.	-2.900	0.000	-2.900
Miscellaneous minor transfers	-1.243	0.000	-1.243
	-4.143	0.000	-4.143

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	54.211	0.000	54.211
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	54.211	0.000	54.211
Budget Analysis
Animal Health	25.572	0.000	25.572
Leader	8.700	0.000	8.700
Food Industry Support	7.463	0.000	7.463
Veterinary Surveillance	4.925	0.000	4.925
Crofting Commission	4.170	0.000	4.170
Agricultural & Horticultural Advice & Support	1.914	0.000	1.914
Rural Cohesion	1.467	0.000	1.467
Net Expenditure	54.211	0.000	54.211

Schedule 3.3 Marine Funding

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	17.100	0.000	17.100
Proposed changes	0.000	0.000	0.000
ABR Proposed Budget	17.100	0.000	17.100
Summary of proposed changes
	0.000	0.000	0.000
	0.000	0.000	0.000

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	17.100	0.000	17.100
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	17.100	0.000	17.100
Budget Analysis
Fisheries Transition Fund	14.500	0.000	14.500
EU Fisheries Grants	5.200	0.000	5.200
Fisheries Harbour Grants	1.000	0.000	1.000
Marine EU Income	-3.600	0.000	-3.600
Net Expenditure	17.100	0.000	17.100

Schedule 3.4 Marine

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	100.656	8.000	108.656
Proposed changes	-5.917	0.000	-5.917
ABR Proposed Budget	94.739	8.000	102.739
Summary of proposed changes
Transfer to Offshore Wind to support the Scottish Marine Energy Research Programme	-3.100	0.000	-3.100
Savings from enhanced recruitment controls, maximising income and continuing to deliver operational efficiencies.	-2.000	0.000	-2.000
Miscellaneous minor transfers	-0.817	0.000	-0.817
	-5.917	0.000	-5.917

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	92.539	8.000	100.539
Less: Retained Income	2.200	0.000	2.200
Capital Receipts Applied	0.000	0.000	0.000
	94.739	8.000	102.739
Budget Analysis
Marine Scotland	94.739	8.000	102.739
Net Expenditure	94.739	8.000	102.739

Schedule 3.5 Islands Plan

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	8.500	0.000	8.500
Proposed changes	-0.134	0.000	-0.134
ABR Proposed Budget	8.366	0.000	8.366
Summary of proposed changes
Miscellaneous minor transfers	-0.134	0.000	-0.134
	-0.134	0.000	-0.134

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	8.366	0.000	8.366
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	8.366	0.000	8.366
Budget Analysis
Carbon Neutral Islands	3.000	0.000	3.000
Islands Bonds	0.000	0.000	0.000
Islands Plan	5.366	0.000	5.366
Net Expenditure	8.366	0.000	8.366

Schedule 3.6 Land Reform

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	15.409	0.000	15.409
Proposed changes	-1.059	0.000	-1.059
ABR Proposed Budget	14.350	0.000	14.350
Summary of proposed changes
A resource to capital switch agreed following review of estimated expenditure. Overall budget maintained.	-0.800	0.000	-0.800
Miscellaneous minor transfers	-0.259	0.000	-0.259
	-1.059	0.000	-1.059

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	14.350	0.000	14.350
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	14.350	0.000	14.350
Budget Analysis
Land Reform	12.791	0.000	12.791
Scottish Land Commission	1.559	0.000	1.559
Net Expenditure	14.350	0.000	14.350

Schedule 3.7 Scottish Forestry

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	100.633	1.727	102.360
Proposed Changes	-0.828	1.295	0.467
ABR Proposed Budget	99.805	3.022	102.827
Summary of proposed changes
Reduced forecasts associated with demand led schemes.	-3.000	0.000	-3.000
Transfer from Future Transport Fund to support the Strategic Timber Transport Scheme	2.000	0.000	2.000
Technical Adjustment – IFRS 16 Leases	0.073	1.295	1.368
Miscellaneous minor transfers	0.099	0.000	0.099
	-0.828	1.295	0.467

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	99.805	3.022	102.827
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	99.805	3.022	102.827
Budget Analysis
Woodland Grants	76.196	0.000	76.196
Programme and Running costs	20.400	1.295	21.695
Forest Research (Cross Border Services)	2.296	1.727	4.023
Depreciation	0.913	0.000	0.913
EC Receipts	0.000	0.000	0.000
Net Expenditure	99.805	3.022	102.827

Schedule 3.8 Forestry and Land Scotland

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	23.769	0.000	23.769
Proposed changes	-5.600	0.000	-5.600
ABR Proposed Budget	18.169	0.000	18.169
Summary of proposed changes
Utilisation of reserves aligned with multi-year financial planning.	-6.000	0.000	-6.000
Miscellaneous minor transfers	0.400	0.000	0.400
	-5.600	0.000	-5.600

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	18.169	0.000	18.169
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	18.169	0.000	18.169
Budget Analysis
Forestry and Land Scotland Resource	6.569	0.000	6.569
Forestry and Land Scotland Capital	11.600	0.000	11.600
Net Expenditure	18.169	0.000	18.169

Schedule 3.9 Natural Resources and Peatland

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	32.303	0.000	32.303
Proposed changes	-18.006	0.000	-18.006
ABR Proposed Budget	14.297	0.000	14.297
Summary of proposed changes
Transfer to Environmental Services to support peatland restoration work within the National Parks and NatureScot	-15.527	0.000	-15.527
Finalisation of annual plans has identified further capitalisation and scope for reduced spend on this programme of activity this financial year.	-2.300	0.000	-2.300
Miscellaneous minor transfers	-0.179	0.000	-0.179
	-18.006	0.000	-18.006

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	12.097	0.000	12.097
Less: Retained Income	2.200	0.000	2.200
Capital Receipts Applied	0.000	0.000	0.000
	14.297	0.000	14.297
Budget Analysis
Natural Resources	3.274	0.000	3.274
Peatlands	11.023	0.000	11.023
Net Expenditure	14.297	0.000	14.297

Schedule 3.10 Research, Analysis and Other Services

Details of Proposed Budget

Proposed Changes
	Operating £m	Capital £m	Total £m
Original Budget	88.246	0.000	88.246
Proposed Changes	-1.844	0.000	-1.844
ABR Proposed Budget	86.402	0.000	86.402
Summary of proposed changes
Transfer to Environmental Services to support the delivery of the Facility for Investment Ready Nature in Scotland within NatureScot	-1.800	0.000	-1.800
Misceallenous minor transfers	-0.044	0.000	-0.044
	-1.844	0.000	-1.844

Proposed Budget following Autumn Budget Revision
	Operating £m	Capital £m	Total £m
Gross Expenditure	86.402	0.000	86.402
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	86.402	0.000	86.402
Budget Analysis
Programmes of Research	48.772	0.000	48.772
Royal Botanic Garden, Edinburgh	30.387	0.000	30.387
Economic and Other Surveys	4.289	0.000	4.289
Strategic Policy, Research and Sponsorship	2.954	0.000	2.954
Net Expenditure	86.402	0.000	86.402

Contact

Email: Finance.Co-ordination@gov.scot

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Information

Rural Affairs, Land Reform and Islands

Schedule 2.1 Total Changes for the Autumn Budget Revision

Schedule 3.1 Agricultural Support & Related Services

Details of Proposed Budget

Schedule 3.2 Rural Services

Details of Proposed Budget

Schedule 3.3 Marine Funding

Details of Proposed Budget

Schedule 3.4 Marine

Details of Proposed Budget

Schedule 3.5 Islands Plan

Details of Proposed Budget

Schedule 3.6 Land Reform

Details of Proposed Budget

Schedule 3.7 Scottish Forestry

Details of Proposed Budget

Schedule 3.8 Forestry and Land Scotland

Details of Proposed Budget

Schedule 3.9 Natural Resources and Peatland

Details of Proposed Budget

Schedule 3.10 Research, Analysis and Other Services

Details of Proposed Budget

Contact