Publication - Publication

Budget (Scotland) Bill 2018-19: supporting document

Published: 26 Jan 2018
Directorate:
Economic Development Directorate
Part of:
Economy, Scottish Budget
ISBN:
9781788515696

Document providing Level 2 and 3 budget details for the portfolio totals contained in the Budget Bill 2018-19.

119 page PDF

1.3 MB

119 page PDF

1.3 MB

Contents
Budget (Scotland) Bill 2018-19: supporting document
Annex - Amendments to Supporting Document for the year ending 31 March 2019

119 page PDF

1.3 MB

Annex - Amendments to Supporting Document for the year ending 31 March 2019

The amendments to the 2018 Budget Bill (approved at Stage 2 on 7 February 2017) are not immediately obvious in the Bill. This document therefore provides an indication of how the changes will affect the budgets.

The budget amendments are:-

1. An increase of £127m in the Communities, Social Security & Equalities portfolio for Local Government (£125m) and Fuel Poverty (£2m), an additional £10.5m for Ferry Services in the Rural Economy & Connectivity portfolio, an additional £200,000 to the Environment, Climate Change & Land Reform portfolio for Marine Scotland and £70,000 for the Scottish Sporting Association in the Health and Sport portfolio.

Table 1.2 (column H) of the Budget Bill supporting document shows the budgets for each portfolio. These amendments will revise the table as follows:-

Portfolio Budget as per
Budget Bill
Amendment Revised
Budget
£m £m £m
Health and Sport 13,670.4 0.1 13,670.5
Finance and the Constitution 159.8 0.0 159.8
Education and Skills 3,705.0 0.0 3,705.0
Justice 2,520.5 0.0 2,520.5
Economy, Jobs and Fair Work 681.5 0.0 681.5
Communities, Social Security & Equalities 11,068.5 127.0 11,195.5
Environment, Climate Change and Land Reform 445.0 0.2 445.2
Rural Economy and Connectivity 2,744.7 10.5 2,755.2
Culture, Tourism & External Affairs 292.2 0.0 292.2
Administration 192.6 0.0 192.6
Crown Office and Procurator Fiscal 116.0 0.0 116.0
National Records of Scotland 37.2 0.0 37.2
Teachers and NHS Pensions 4,401.6 0.0 4,401.6
Office of Scottish Charity Regulator 3.0 0.0 3.0
Scottish Courts and Tribunals Service 117.7 0.0 117.7
Scottish Housing Regulator 4.7 0.0 4.7
Scottish Fiscal Commission 1.6 0.0 1.6
Revenue Scotland 10.2 0.0 10.2
Food Standards Scotland 15.3 0.0 15.3
Forestry Commission 63.7 0.0 63.7
The Scottish Government 40,251.2 137.8 40,389.0
Scottish Parliament and Audit Scotland 109.6 0.0 109.6
Total Managed Expenditure 40,360.8 137.8 40,498.6

The following pages show the revised budgets in the form of the Supporting Document with relevant changes to numbers highlighted

Table 1.2 Draft Budget restated for Parliamentary Approval

A B C D E F G H
Draft
Budget
NDPB
Non-cash
Adjusted
Budget
Tech
Adjust
Other
bodies
& transfers
LA
grants
Minor
Rounding
Adjustments
Restated
Budget
£m £m £m £m £m £m £m £m
Health and Sport 13,599.0 -1.3 0.1 88.0 -15.3 13,670.5
Finance and the Constitution 4,795.6 -4,635.8 159.8
Education and Skills 3,412.6 -34.3 326.7 3,705.0
Justice 2,652.9 -75.3 -27.6 1.7 -117.7 86.5 2,520.5
Economy, Jobs and Fair Work 689.8 -8.3 681.5
Communities, Social Security & Equalities 11,515.7 127.0 -7.7 -439.6 0.1 11,195.5
Environment, Climate Change and Land Reform 404.9 -6.9 47.3 -0.1 445.2
Rural Economy and Connectivity 2,806.4 -24.6 10.6 -63.7 26.4 0.1 2,755.2
Culture, Tourism & External Affairs 344.3 -14.9 -37.2 292.2
Administration 192.6 192.6
Crown Office and Procurator Fiscal 116.0 116.0
National Records of Scotland 37.2 37.2
Teachers and NHS Pensions -222.4 4,624.0 4,401.6
Office of Scottish Charity Regulator 3.0 3.0
Scottish Courts and Tribunals Service 117.7 117.7
Scottish Housing Regulator 4.7 4.7
Scottish Fiscal Commission 1.6 1.6
Revenue Scotland 10.2 10.2
Food Standards Scotland 15.3 15.3
Forestry Commission 63.7 63.7
The Scottish Government 40,529.8 -165.6 -65.0 89.7 0.0 0.0 0.1 40,389.0
Scottish Parliament and Audit Scotland 109.6 109.6
Total Managed Expenditure 40,639.4 -165.6 -65.0 89.7 0.0 0.0 0.1 40,498.6

Table 1.3 Capital Spending 2018-19

Direct
Capital
NDPB
Capital
Financial
Transactions
Capital Grants
to Local
Authorities
Capital
Grants to
Private
Sector
Total
£m £m £m £m £m £m
Accounts Definition
Capital DEL
Health and Sport 331.2 10.0 30.0 371.2
Finance and the Constitution 2.4 2.4
Education and Skills 556.6 80.8 40.0 150.0 43.6 871.0
Justice 34.3 55.6 89.9
Economy, Jobs and Fair Work 20.0 180.0 121.9 101.9 423.8
Communities, Social Security & Equalities - 256.3 749.2 553.0 1,558.5
Environment, Climate Change and Land Reform 258.9 6.3 21.3 286.5
Rural Economy and Connectivity 370.4 13.3 37.0 26.4 937.1 1,384.2
Culture, Tourism & External Affairs - 16.7 4.8 5.3 26.8
Total Programme 1,573.8 172.7 528.1 1,047.5 1,692.2 5,014.3
Administration 13.1 - - - - 13.1
Crown Office and Procurator Fiscal 3.6 - - - - 3.6
Total Scottish Government (Consolidated) 1,590.5 172.7 528.1 1,047.5 1,692.2 5,031.0
National Records of Scotland 2.9 - - - - 2.9
Scottish Housing Regulator 0.6 - - - - -
Office of the Scottish Charity Regulator - - - - - -
Scottish Courts and Tribunals Service 22.9 - - - - 22.9
Scottish Fiscal Commission - -
Revenue Scotland 4.3 - - - - -
Food Standards Scotland - - - - - -
Total Scottish Administration 1,621.2 172.7 528.1 1,047.5 1,692.2 5,061.7
Direct Funded Bodies
Forestry Commission (Scotland) - - - - 1.6 1.6
Scottish Parliament Corporate Body 1.3 - - - - 1.3
Audit Scotland 0.2 - - - - 0.2
Total Scottish Estimates 1,622.7 172.7 528.1 1,047.5 1,693.8 5,064.8

1. Approximately £550m of the ELL direct capital scores in AME

2. Approximately £20m of the Health direct capital scores outside DEL ( ODEL).

Table 1.4 The Components of the Scottish Budget 2018-19

Expenditure
Within
DEL
Expenditure
Within
AME
Expenditure
Outside
DEL/ AME
Total
Budget
£m £m £m £m
Scottish Executive - Portfolios
Health and Sport 13,482.5 100.0 88.0 13,670.5
Finance and the Constitution 159.8 159.8
Education and Skills 3,277.0 428.0 3,705.0
Justice 2,465.4 55.1 2,520.5
Economy, Jobs and Fair Work 681.5 681.5
Communities, Social Security & Equalities 8,559.5 2,636.0 11,195.5
Environment, Climate Change and Land Reform 445.2 445.2
Rural Economy and Connectivity 2,582.8 172.4 2,755.2
Culture, Tourism & External Affairs 292.2 292.2
Total Programme 31,945.9 3,164.0 315.5 35,425.4
Administration 192.6 192.6
Crown Office and Procurator Fiscal 116.0 116.0
Total Scottish Government (Consolidated) 32,254.5 3,164.0 315.5 35,734.0
Scottish Housing Regulator 4.7 4.7
National Records of Scotland 37.2 37.2
Office of the Scottish Charity Regulator 3.0 3.0
Scottish Courts and Tribunals Service 117.7 117.7
Scottish Fiscal Commission 1.6 1.6
Revenue Scotland 10.2 10.2
Food Standards Scotland 15.3 15.3
Scottish Teachers' and NHS Pension Schemes 4,401.6 4,401.6
Total Scottish Administration 32,444.2 7,565.6 315.5 40,325.3
Direct Funded Bodies
Forestry Commission (Scotland) 63.7 63.7
Scottish Parliament Corporate Body 100.4 2.0 102.4
Audit Scotland 7.2 7.2
Total Scottish Budget 32,615.5 7,567.6 315.5 40,498.6

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

Budget Adjustments Cash Authorisation
Depreciation Other
£m £m £m £m
Scottish Administration 40,325.3 -679.9 -3,776.6 35,868.8
Forestry Commission (Scotland) 63.7 -0.1 0.0 63.6
Scottish Parliament Corporate Body 102.4 -12.6 0.0 89.8
Audit Scotland 7.2 -0.4 0.0 6.8
Total 40,498.6 -693.0 -3,776.6 36,029.0

Sources of Funding for Scottish Budget:

Cash grant from the Scottish Consolidated Fund 17,930.7
Non Domestic Rate Income 2,636.0
Scottish Rate of Income Tax 12,225.0
Forecast receipts from LBTT and Landfill Tax 694.0
Capital borrowing 450.0
National Insurance Contributions 2,093.3
Total Cash Authorisation 36,029.0

Table 1.6 Budget Position for Consolidated Accounts

Expenditure
Within
Expenditure
limit
Expenditure
Within
UK Funded
AME
Expenditure
Other
Total
Budget
£m £m £m £m
Scottish Government - Portfolios
Health and Sport 13,482.5 100.0 88.0 13,670.5
Finance and the Constitution 159.8 0.0 0.0 159.8
Education and Skills 3,277.0 428.0 0.0 3,705.0
Justice 2,465.4 0.0 55.1 2,520.5
Economy, Jobs and Fair Work 681.5 0.0 0.0 681.5
Communities, Social Security & Equalities 8,559.5 2,636.0 0.0 11,195.5
Environment, Climate Change and Land Reform 445.2 0.0 0.0 445.2
Rural Economy and Connectivity 2,582.8 0.0 172.4 2,755.2
Culture, Tourism & External Affairs 292.2 0.0 0.0 292.2
Administration 192.6 0.0 0.0 192.6
Crown Office & Procurator Fiscal 116.0 0.0 0.0 116.0
Consolidated Accounts 32,254.5 3,164.0 315.5 35,734.0

Health and Sport

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2018-19
Expenditure Limit: Operating Capital Total
£m £m £m
Health and Sport 13,161.3 321.2 13,482.5
Total Expenditure Limit 13,161.3 321.2 13,482.5
UK AME:
Health 100.0 0.0 100.0
Total UK Funded AME 100.0 0.0 100.0
Other Expenditure :
Health 68.0 20.0 88.0
Total Other Expenditure 68.0 20.0 88.0
Total Portfolio Budget 13,329.3 341.2 13,670.5
Total Limit on Income (accruing resources) 2,050.0

Health and Sport

Schedule 3.1 Health and Sport
Details of Proposed Budget

Proposed Budget 2017-18 2018-19
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 13,449.8 13,453.6 361.2 13,814.8
Less: Retained Income -124.3 -124.3 0.0 -124.3
Capital Receipts Applied -20.0 0.0 -20.0 -20.0
13,305.5 13,329.3 341.2 13,670.5
Budget Analysis
NHS Territorial Boards 9,392.6 9,667.2 0.0 9,667.2
NHS Special Boards 1,168.6 1,184.3 0.0 1,184.3
General Medical Services 821.4 870.5 0.0 870.5
Pharmaceutical Services Contractors' Remuneration 184.5 184.8 0.0 184.8
General Dental Services 414.0 414.8 0.0 414.8
General Ophthalmic Services 102.0 107.4 0.0 107.4
eHealth 90.4 92.9 0.0 92.9
Mental Health Services 53.2 70.2 0.0 70.2
Outcomes Framework 68.0 66.2 0.0 66.2
Workforce and Nursing 176.4 193.1 0.0 193.1
Health Improvement and Protection 46.1 62.7 0.0 62.7
Care, Support and Rights 116.7 111.9 0.0 111.9
Early Years 56.6 67.7 0.0 67.7
Performance and Delivery 65.9 69.9 0.0 69.9
Quality and Improvement 15.1 13.2 0.0 13.2
Miscellaneous Other Services and resource income -141.2 -133.6 0.0 -133.6
Active Healthy Lives 12.7 12.8 0.0 12.8
SportScotland 28.6 30.6 0.0 30.6
Revenue Consequences of NPD Schemes 29.8 44.7 0.0 44.7
Investment 428.1 30.0 331.2 361.2
Financial Transactions 0.0 0.0 10.0 10.0
Income -20.0 0.0 -20.0 -20.0
Health PPP/ PFI NPD (Other) 96.2 68.0 20.0 88.0
NHS Impairments ( UK AME) 100.0 100.0 0.0 100.0
Net Expenditure 13,305.5 13,329.3 341.2 13,670.5

Communities, Social Security and Equalities

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2018-19
Expenditure Limit: Operating Capital Total
£m £m £m
Local Government 7,331.9 0.0 7,331.9
Planning 7.1 0.5 7.6
Housing 672.3 221.3 893.6
Social Security 100.2 0.0 100.2
Social Justice and Regeneration 71.1 5.0 76.1
Equalities 22.7 0.0 22.7
Third Sector 24.5 0.0 24.5
Governance, Elections and Reform 1.3 0.0 1.3
Central Government Grants to Local Authorities 101.6 0.0 101.6
Total Expenditure Limit 8,332.7 226.8 8,559.5
UK AME:
Non Domestic Rates 2,636.0 0.0 2,636.0
Total UK Funded AME 2,636.0 0.0 2,636.0
Other Expenditure :
Total Other Expenditure 0.0 0.0 0.0
Total Portfolio Budget 10,968.7 226.8 11,195.5
Total Limit on Income (accruing resources) 80.0

Communities, Social Security and Equalities

Schedule 3.1 Local Government
Details of Proposed Budget

Proposed Budget 2017-18 2018-19
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 9,946.7 9,842.9 0.0 9,842.9
Less: Retained Income 0.0 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0 0.0
9,946.7 9,842.9 0.0 9,842.9
Budget Analysis
Non-Domestic Rates ( NDR) 2,665.8 2,636.0 0.0 2,636.0
General Revenue Grant 6,627.8 6,733.5 0.0 6,733.5
Support for Capital 653.1 598.4 0.0 598.4
Net Expenditure 9,946.7 9,967.9 0.0 9,967.9

Memorandum Item - Total Local Government Funding

Proposed Budget 2017-18 2018-19
Total Operating Capital Total
£m £m £m £m
Net Expenditure 9,946.7 9,967.9 0.0 9,967.9
Plus Specific Grants included as follows:
Education and Skills (page 21)
Educational Attainment Fund 120.0 120.0 0.0 120.0
Early Learning and Childcare Expansion 0.0 202.2 0.0 202.2
Gaelic 4.5 4.5 0.0 4.5
Justice (page 34)
Criminal Justice Social Work 86.5 86.5 0.0 86.5
Communities, Social Security & Equalities (page 51)
Transfer of Management of Dev Funding 96.1 92.2 0.0 92.2
Vacant & Derelict Land Grant 9.8 9.4 0.0 9.4
Rural Economy and Connectivity (page 70)
Support for Inter-Island Ferries 0.0 10.5 0.0 10.5
Cycling, Walking & Safer Routes 7.4 7.4 0.0 7.4
Regional Transport Partnership 20.1 19.0 0.0 19.0
Net Expenditure 10,291.1 10,519.6 0.0 10,519.6

Communities, Social Security and Equalities

Schedule 3.3 Housing
Details of Proposed Budget

Proposed Budget 2017-18 2018-19
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 759.0 672.3 251.3 923.6
Less: Retained Income 0.0 0.0 0.0 0.0
Capital Receipts Applied -20.0 0.0 -30.0 -30.0
739.0 672.3 221.3 893.6
Budget Analysis
Communities Analysis 3.3 3.6 0.0 3.6
Fuel Poverty/Energy Efficiency 114.1 86.3 30.0 116.3
More Homes 583.6 531.2 191.3 722.5
Housing Support 38.0 51.2 0.0 51.2
Net Expenditure 739.0 672.3 221.3 893.6

Environment, Climate Change and Land Reform

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2018-19
Expenditure Limit: Operating Capital Total
£m £m £m
Research Analysis & Other Services 63.2 0.0 63.2
Marine 49.9 2.2 52.1
Environmental Services 147.9 0.0 147.9
Climate Change & Land Managers Renewable Fund 21.8 0.0 21.8
Scottish Water -96.5 256.7 160.2
Total Expenditure Limit 186.3 258.9 445.2
UK AME:
Total UK Funded AME 0.0 0.0 0.0
Other Expenditure :
Total Other Expenditure 0.0 0.0 0.0
Total Portfolio Budget 186.3 258.9 445.2
Total Limit on Income (accruing resources) 500.0

Environment, Climate Change and Land Reform

Schedule 3.2 Marine
Details of Proposed Budget

Proposed Budget 2017-18 2018-19
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 58.9 56.5 2.2 58.7
Less: Retained Income -6.6 -6.6 0.0 -6.6
Capital Receipts Applied 0.0 0.0 0.0 0.0
52.3 49.9 2.2 52.1
Budget Analysis
Marine Scotland 52.3 49.9 2.2 52.1
Net Expenditure 52.3 49.9 2.2 52.1

Rural Economy and Connectivity

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2018-19
Expenditure Limit: Operating Capital Total
£m £m £m
Rail Services 808.8 0.0 808.8
Concessionary Fares & Bus Services. 259.1 10.0 269.1
Other Transport Policy, Projects & Agency Administration 175.3 10.0 185.3
Motorways and Trunk Roads 369.0 290.2 659.2
Ferry Services 186.3 54.2 240.5
Air Services 42.4 7.9 50.3
EU Support & Related Services 155.3 23.1 178.4
Fisheries & Aquaculture Grants 5.9 0.0 5.9
Rural Services 32.3 0.0 32.3
Highlands and Island Enterprise 56.7 0.0 56.7
Digital Connectivity 47.4 12.0 59.4
REC Central Government Grants to Local Authorities 36.9 0.0 36.9
Total Expenditure Limit 2,175.4 407.4 2,582.8
UK AME:
Total UK Funded AME 0.0 0.0 0.0
Other Expenditure:
Animal License Fees 0.1 0.0 0.1
Motorways and Trunk Roads 172.3 0.0 172.3
Total Other Expenditure 172.4 0.0 172.4
Total Portfolio Budget 2,347.8 407.4 2,755.2
Total Limit on Income (accruing resources) 800.0

Rural Economy and Connectivity

Schedule 3.12 REC Central Government Grants to Local Authorities
Details of Proposed Budget

Proposed Budget 2017-18 2018-19
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 27.5 36.9 0.0 36.9
Less: Retained Income 0.0 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0 0.0
27.5 36.9 0.0 36.9
Budget Analysis
Support for Inter-Island Ferries 0.0 10.5 0.0 10.5
Cycling, Walking & Safer Routes 7.4 7.4 0.0 7.4
Regional Transport Partnership 20.1 19.0 0.0 19.0
Net Expenditure 27.5 36.9 0.0 36.9

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