Investing for jobs: Capital Spending Review 2021-2022 to 2025-2026
The Capital Spending Review sets out our capital allocations for the financial years 2021-2022 to 2025-2026 which underpins the five-year Infrastructure Investment Plan published alongside it.
Annex A: Portfolio breakdown of capital allocations to level 2 and 3
The table below gives level 2 and 3 capital budget allocations within each portfolio over the five financial years of the Capital Spending Review. Figures for 2021-22 reflect those published in the Scottish Budget 2021-22 and the financial planning assumptions in the Capital Spending Review Framework, published in September 2020. Budget allocations from the 2020-21 Scottish Budget at introduction are included for comparison purposes. Where actual levels of capital grant available to the Scottish Government differ from that modelled in any year, adjustments will be made to these allocations as part of the annual budget process and wider engagement about the delivery of Scotland’s shared outcomes and priorities.
| Capital1 | 5 year total | ||||||
|---|---|---|---|---|---|---|---|
| 2020-21 Budget | 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | ||
| £m | £m | £m | £m | £m | £m | ||
| Communities and Local Government | |||||||
| Building Standards | 0.0 | 13.0 | 8.0 | 11.0 | 14.0 | 19.0 | 65.0 |
| Planning | 2.0 | 5.0 | 7.0 | 10.0 | 8.0 | 5.0 | 35.0 |
| Total - Planning and Building Standards | 2.0 | 18.0 | 15.0 | 21.0 | 22.0 | 24.0 | 100.0 |
| Connected Communities | 0.0 | 0.3 | 0.0 | 0.0 | 0.0 | 0.0 | 0.3 |
| Total - Connected Communities | 0.0 | 0.3 | 0.0 | 0.0 | 0.0 | 0.0 | 0.3 |
| More Homes | 615.0 | 575.4 | 565.2 | 559.4 | 555.3 | 563.3 | 2818.6 |
| Income | -28.5 | -20.4 | -18.4 | -16.4 | -14.3 | -12.3 | -81.8 |
| Fuel Poverty/Energy Efficiency | 82.0 | 94.0 | 110.0 | 124.0 | 145.0 | 162.0 | 635.0 |
| Housing Support | 10.0 | 14.3 | 15.0 | 16.0 | 17.0 | 16.0 | 78.3 |
| Total - Housing | 678.5 | 663.3 | 671.8 | 683.0 | 703.0 | 729.0 | 3450.1 |
| Regeneration | 30.0 | 64.3 | 60.0 | 65.0 | 70.0 | 70.0 | 329.3 |
| Total - Social Justice & Regeneration | 30.0 | 64.3 | 60.0 | 65.0 | 70.0 | 70.0 | 329.3 |
| Scottish Housing Regulator | 0.0 | 0.2 | 0.2 | 0.0 | 0.0 | 0.0 | 0.4 |
| Total - Scottish Housing Regulator | 0.0 | 0.2 | 0.2 | 0.0 | 0.0 | 0.0 | 0.4 |
| Support for Capital2 | 467.9 | 477.9 | 488.9 | 486.9 | 514.4 | 521.4 | 2489.5 |
| Specific Capital Grants | 295.1 | 139.1 | 139.1 | 139.1 | 139.1 | 139.1 | 695.5 |
| Total - Local Government | 763.0 | 617.0 | 628.0 | 626.0 | 653.5 | 660.5 | 3185.0 |
| Total Communities and Local Government | 1473.5 | 1363.0 | 1375.0 | 1395.0 | 1448.5 | 1483.5 | 7065.0 |
| Enviornment, Climate Change and Land Reform | |||||||
| Programmes of Research | 31.3 | 32.2 | 33.2 | 34.2 | 35.2 | 36.3 | 171.1 |
| Royal Botanic Garden Edinburgh | 2.8 | 18.4 | 15.3 | 9.4 | 14.2 | 12.4 | 69.7 |
| Total - Research, Analysis and Other Services | 34.1 | 50.6 | 48.5 | 43.6 | 49.4 | 48.7 | 240.8 |
| Marine Scotland | 3.0 | 7.7 | 11.3 | 9.0 | 11.0 | 9.0 | 48.0 |
| Total - Marine | 3.0 | 7.7 | 11.3 | 9.0 | 11.0 | 9.0 | 48.0 |
| National Parks | 1.4 | 2.3 | 2.3 | 2.3 | 2.3 | 1.7 | 10.9 |
| Environmental Quality | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 1.0 | 5.0 |
| Natural Resources, Peatland and Flooding | 2.0 | 20.7 | 22.2 | 23.8 | 24.1 | 27.2 | 118.0 |
| Scottish Environment Protection Agency | 2.0 | 6.2 | 4.1 | 2.7 | 1.9 | 2.9 | 17.8 |
| NatureScot | 1.0 | 2.5 | 1.8 | 1.8 | 1.8 | 1.5 | 9.4 |
| Zero Waste | 0.0 | 17.3 | 17.8 | 19.8 | 10.0 | 10.0 | 74.9 |
| Total - Environmental Services | 7.4 | 50.0 | 49.2 | 51.4 | 41.1 | 44.3 | 236.0 |
| Land Reform | 10.5 | 10.6 | 8.0 | 8.0 | 8.0 | 8.0 | 42.6 |
| Total - Land Reform | 10.5 | 10.6 | 8.0 | 8.0 | 8.0 | 8.0 | 42.6 |
| Sustainable Action Fund | 4.0 | 4.0 | 4.0 | 4.0 | 4.0 | 4.0 | 20.0 |
| Total - Climate Change | 4.0 | 4.0 | 4.0 | 4.0 | 4.0 | 4.0 | 20.0 |
| Voted Loans | 215.0 | 180.2 | 170.0 | 170.0 | 170.0 | 170.0 | 860.2 |
| Private Water | 0.0 | 0.0 | 5.0 | 5.0 | 5.0 | 5.0 | 20.0 |
| Total - Scottish Water | 215.0 | 180.2 | 175.0 | 175.0 | 175.0 | 175.0 | 880.2 |
| Total Environment, Climate Change and Land Reform | 274.0 | 303.0 | 296.0 | 291.0 | 288.5.0 | 289.0 | 1467.5 |
| Economy, Fair Work and Culture | |||||||
| Scottish Enterprise | 42.0 | 72.2 | 80.0 | 73.0 | 76.0 | 75.1 | 376.3 |
| Enterprise | 23.7 | 35.4 | 11.8 | 0.2 | 0.2 | 0.2 | 47.8 |
| Innovation and Industries | 15.0 | 4.7 | 29.0 | 17.7 | 34.2 | 32.3 | 117.9 |
| Total - Enterprise, Trade and Investment | 80.7 | 112.3 | 120.8 | 90.9 | 110.4 | 107.6 | 542.0 |
| Accountant in Bankruptcy | 0.8 | 1.1 | 1.1 | 1.1 | 1.1 | 1.1 | 5.5 |
| Total - Accountant in Bankruptcy | 0.8 | 1.1 | 1.1 | 1.1 | 1.1 | 1.1 | 5.5 |
| Cultural Collections | 13.0 | 8.2 | 21.0 | 19.0 | 9.8 | 9.0 | 67.0 |
| Total - Culture and Major Events | 13.0 | 8.2 | 21.0 | 19.0 | 9.8 | 9.0 | 67.0 |
| HES Operational Costs | 6.0 | 6.0 | 6.5 | 7.0 | 8.0 | 10.0 | 37.5 |
| Total - Historic Environment Scotland | 6.0 | 6.0 | 6.5 | 7.0 | 8.0 | 10.0 | 37.5 |
| NRS Operational Costs | 3.0 | 3.0 | 3.0 | 3.0 | 3.5 | 4.0 | 16.5 |
| Total - National Records of Scotland | 3.0 | 3.0 | 3.0 | 3.0 | 3.5 | 4.0 | 16.5 |
| Total Economy, Fair Work and Culture | 103.5 | 130.6 | 152.4 | 121.0 | 132.8 | 131.7 | 668.5 |
| Education and Skills | |||||||
| Education Scotland | 2.8 | 2.2 | 0.0 | 0.0 | 0.0 | 0.0 | 2.2 |
| Gaelic | 3.0 | 3.0 | 3.0 | 4.0 | 4.0 | 4.0 | 18.0 |
| Curriculum and Qualifications | 2.5 | 2.5 | 2.5 | 2.5 | 3.9 | 3.2 | 14.6 |
| Workforce, Infrastructure and Reform | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 1.0 |
| Improvement, Attainment and Wellbeing | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 0.2 | 1.0 |
| Total - Learning | 8.7 | 8.1 | 5.9 | 6.9 | 8.3 | 7.6 | 36.8 |
| Care and Justice | 1.4 | 2.3 | 2.1 | 2.4 | 2.1 | 2.4 | 11.3 |
| Disclosure Scotland | 5.6 | 5.6 | 6.4 | 5.0 | 3.0 | 3.0 | 23.0 |
| Total - Children and Families | 7.0 | 7.9 | 8.5 | 7.4 | 5.1 | 5.4 | 34.3 |
| College Capital Expenditure | 37.4 | 33.7 | 69.7 | 73.6 | 37.0 | 36.3 | 250.3 |
| College Capital Receipts | -1.7 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Higher Education Capital | 342.2 | 346.7 | 348.0 | 353.6 | 359.4 | 367.6 | 1775.3 |
| Total - Scottish Funding Council | 377.9 | 380.4 | 417.7 | 427.2 | 396.3 | 403.9 | 2025.5 |
| Student Awards Agency for Scotland (SAAS) - Operating Costs - Capital | 1.9 | 1.6 | 1.9 | 1.9 | 1.9 | 1.9 | 9.2 |
| Total - Higher Education Student Support | 1.9 | 1.6 | 1.9 | 1.9 | 1.9 | 1.9 | 9.2 |
| Total Education and Skills | 395.5 | 398.0 | 434.0 | 443.4 | 411.6 | 418.8 | 2105.8 |
| Finance | |||||||
| Digital Strategy | 0.0 | 3.3 | 1.7 | 0.5 | 0.5 | 0.2 | 6.2 |
| Digital public services | 0.0 | 0.0 | 15.0 | 20.0 | 25.0 | 50.0 | 110.0 |
| Total - Digital Strategy | 0.0 | 3.3 | 16.7 | 20.5 | 25.5 | 50.2 | 116.2 |
| Scottish Public Pensions Agency Administration | 1.8 | 2.2 | 4.6 | 5.7 | 3.7 | 2.8 | 19.0 |
| Total - Scottish Public Pensions Agency | 1.8 | 2.2 | 4.6 | 5.7 | 3.7 | 2.8 | 19.0 |
| Capital/ IT provision | 0.5 | 0.5 | 0.8 | 0.5 | 0.5 | 0.5 | 2.8 |
| Total - Revenue Scotland | 0.5 | 0.5 | 0.8 | 0.5 | 0.5 | 0.5 | 2.8 |
| Scottish Government Capital Projects | 17.2 | 15.0 | 16.4 | 17.6 | 17.6 | 17.9 | 84.5 |
| Business Case Funding | 0.0 | 0.0 | 117.6 | 85.3 | 0.0 | 106.8 | 309.7 |
| Total - Finance | 17.2 | 15.0 | 134.0 | 102.9 | 17.6 | 124.7 | 394.2 |
| Registers of Scotland | 4.0 | 3.0 | 2.5 | 2.5 | 2.5 | 2.5 | 13.0 |
| Total - Registers of Scotland | 4.0 | 3.0 | 2.5 | 2.5 | 2.5 | 2.5 | 13.0 |
| Total Finance | 23.5 | 24.0 | 158.6 | 132.1 | 49.8 | 180.7 | 545.2 |
| Health and Sport | |||||||
| Health Capital Investment | 448.0 | 549.0 | 541.0 | 448.0 | 448.0 | 448.0 | 2434.0 |
| Health Capital Receipts | -20.0 | -20.0 | -20.0 | -20.0 | -20.0 | -20.0 | -100.0 |
| Total - Health | 428.0 | 529.0 | 521.0 | 428.0 | 428.0 | 428.0 | 2334.0 |
| Total Health and Sport | 428.0 | 529.0 | 521.0 | 428.0 | 428.0 | 428.0 | 2334.0 |
| Justice | |||||||
| Administration | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.5 |
| Total - Legal Aid | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 0.5 |
| National Police Funding and Reform | 4.6 | 4.6 | 4.6 | 4.6 | 4.6 | 4.6 | 23.0 |
| Total - Police Central Government | 4.6 | 4.6 | 4.6 | 4.6 | 4.6 | 4.6 | 23.0 |
| Capital Expenditure | 67.8 | 72.8 | 72.8 | 132.5 | 189.8 | 77.8 | 545.7 |
| Total - Scottish Prison Service | 67.8 | 72.8 | 72.8 | 132.5 | 189.8 | 77.8 | 545.7 |
| Victim/Witness Support | 2.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Other Miscellaneous | 3.0 | 3.0 | 3.0 | 3.3 | 3.0 | 3.0 | 15.3 |
| Total - Miscellaneous | 5.0 | 3.0 | 3.0 | 3.3 | 3.0 | 3.0 | 15.3 |
| Capital | 40.0 | 45.5 | 65.0 | 80.0 | 80.0 | 55.0 | 325.5 |
| Capital receipts3 | 0.0 | 0.0 | -20.0 | -35.0 | -35.0 | -10.0 | -100.0 |
| Total - Scottish Police Authority | 40.0 | 45.5 | 45.0 | 45.0 | 45.0 | 45.0 | 225.5 |
| Capital | 32.5 | 32.5 | 32.5 | 32.5 | 32.5 | 32.5 | 162.5 |
| Total - Scottish Fire and Rescue Service | 32.5 | 32.5 | 32.5 | 32.5 | 32.5 | 32.5 | 162.5 |
| Capital | 8.0 | 8.0 | 8.0 | 8.0 | 8.0 | 8.0 | 40.0 |
| Total - Scottish Courts and Tribunal Service | 8.0 | 8.0 | 8.0 | 8.0 | 8.0 | 8.0 | 40.0 |
| Total Justice | 158.0 | 166.5 | 166.0 | 226.0 | 283.0 | 171.0 | 1012.5 |
| Rural Economy and Tourism | |||||||
| Low carbon support for agricultural transformation4 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | 100.0 |
| Agricultural support (including operational costs)4 | 47.3 | 25.3 | 25.6 | 24.5 | 24.5 | 25.4 | 125.3 |
| Income | -0.9 | -0.9 | -0.9 | -0.9 | -0.9 | -0.9 | -4.5 |
| EU Income5 | -18.3 | -8.0 | -1.5 | 0.0 | 0.0 | 0.0 | -9.5 |
| Total - Agricultural Support and Related Services6 | 48.1 | 36.4 | 43.2 | 43.6 | 43.6 | 44.5 | 211.3 |
| EU Fisheries Grants | 9.6 | 9.6 | 9.6 | 9.6 | 3.4 | 3.4 | 35.6 |
| Fisheries Harbour Grants | 1.0 | 1.0 | 1.0 | 1.0 | 2.0 | 2.0 | 7.0 |
| Marine EU Income | -6.2 | -6.2 | -6.2 | -6.2 | 0.0 | 0.0 | -18.6 |
| Total - Fisheries and Aquaculture | 4.4 | 4.4 | 4.4 | 4.4 | 5.4 | 5.4 | 24.0 |
| Woodland Grants | 37.0 | 45.0 | 39.2 | 40.0 | 48.8 | 52.0 | 225.0 |
| EC Receipts | -17.5 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| Total - Scottish Forestry | 19.5 | 45.0 | 39.2 | 40.0 | 48.8 | 52.0 | 225.0 |
| Capital6 | 3.6 | 22.1 | 10.5 | 7.6 | 10.2 | 7.6 | 58.0 |
| Total - Forestry and Land Scotland | 3.6 | 22.1 | 10.5 | 7.6 | 10.2 | 7.6 | 58.0 |
| Low Carbon Economy | 0.0 | 3.2 | 3.0 | 4.3 | 3.5 | 6.0 | 20.0 |
| Highlands and Islands Enterprise | 25.5 | 30.2 | 30.0 | 29.7 | 27.5 | 27.1 | 144.5 |
| South of Scotland Enterprise | 8.4 | 13.4 | 15.2 | 15.2 | 15.2 | 15.2 | 74.2 |
| Total - Rural Economy Enterprise | 33.9 | 46.8 | 48.2 | 49.2 | 46.2 | 48.3 | 238.7 |
| Tourism | 6.6 | 8.5 | 5.3 | 5.3 | 5.3 | 5.3 | 29.7 |
| Total - Tourism | 6.6 | 8.5 | 5.3 | 5.3 | 5.3 | 5.3 | 29.7 |
| Total Rural Economy and Tourism | 116.1 | 163.2 | 150.8 | 150.1 | 159.5 | 163.1 | 786.7 |
| Social Security and Older People7 | |||||||
| Social Security Advice, Policy and Programme | 60.0 | 71.0 | 75.7 | 62.4 | 32.0 | 60.0 | 323.1 |
| Social Security Scotland | 0.0 | 22.0 | |||||
| Total - Social Security | 60.0 | 93.0 | 75.7 | 62.4 | 32.0 | 60.0 | 323.1 |
| Total Social Security and Older People | 60.0 | 93.0 | 75.7 | 62.4 | 32.0 | 60.0 | 323.1 |
| Transport, Infrastructure and Connectivity | |||||||
| Digital Connectivity | 58.7 | 98.2 | 127.2 | 142.4 | 86.9 | 97.2 | 551.9 |
| Total - Digital Connectivity | 58.7 | 98.2 | 127.2 | 142.4 | 86.9 | 97.2 | 551.9 |
| Energy | 129.4 | 155.4 | 189.4 | 240.4 | 297.4 | 328.4 | 1211.0 |
| Total - Energy | 129.4 | 155.4 | 189.4 | 240.4 | 297.4 | 328.4 | 1211.0 |
| Cities Investment and Strategy8 | 201.0 | 198.1 | 226.0 | 203.8 | 201.5 | 202.9 | 1032.3 |
| Total - Cities Investment and Strategy | 201.0 | 198.1 | 226.0 | 203.8 | 201.5 | 202.9 | 1032.3 |
| Major Public Transport Projects | 207.0 | 173.0 | 247.0 | 310.0 | 250.0 | 250.0 | 1230.0 |
| Rail Franchise | 282.0 | 294.0 | 312.0 | 329.0 | 338.9 | 349.0 | 1622.9 |
| Rail Infrastructure | 529.0 | 501.0 | 427.0 | 442.0 | 411.0 | 492.0 | 2273.0 |
| Total - Rail Services | 1018.0 | 968.0 | 986.0 | 1081.0 | 999.9 | 1091.0 | 5125.9 |
| Smartcard Programme | 2.8 | 2.8 | 2.0 | 2.0 | 2.0 | 2.0 | 10.8 |
| Total - Concessionary Fares and Bus Services | 2.8 | 2.8 | 2.0 | 2.0 | 2.0 | 2.0 | 10.8 |
| Scottish Canals | 12.2 | 12.2 | 12.2 | 12.2 | 12.2 | 12.2 | 61.0 |
| Support for Sustainable Active Travel | 59.4 | 59.4 | 59.4 | 59.4 | 59.4 | 109.4 | 347.0 |
| Future Transport Fund | 83.2 | 118.2 | 178.3 | 278.3 | 193.3 | 188.3 | 956.4 |
| Travel Strategy and Innovation | 55.1 | 35.1 | 49.1 | 0.0 | 0.0 | 0.1 | 84.3 |
| Total - Active Travel, Low Carbon and Other Transport | 209.9 | 224.9 | 299.0 | 349.9 | 264.9 | 310.0 | 1448.7 |
| Capital Land and Works | 179.8 | 155.7 | 141.9 | 139.8 | 211.4 | 165.1 | 813.9 |
| Forth and Tay Road Bridge Authorities | 30.6 | 0.9 | 6.0 | 6.0 | 6.0 | 4.0 | 22.9 |
| Queensferry Crossing | 2.4 | 2.1 | 1.8 | 0.0 | 0.0 | 0.0 | 3.9 |
| Network Strengthening | 77.5 | 104.4 | 110.8 | 111.0 | 115.0 | 136.8 | 578.0 |
| Road Improvements | 46.1 | 46.3 | 36.5 | 36.8 | 28.9 | 56.7 | 205.2 |
| Structural Repairs | 45.7 | 100.0 | 119.0 | 120.3 | 116.2 | 117.5 | 573.0 |
| Total - Motorways and Trunk Roads | 382.1 | 409.4 | 416.0 | 413.9 | 477.5 | 480.1 | 2196.9 |
| Support for Ferry Services | 21.8 | 21.8 | 29.2 | 52.4 | 100.0 | 58.0 | 261.4 |
| Vessels and Piers | 63.1 | 63.1 | 67.4 | 57.1 | 83.2 | 63.8 | 334.5 |
| Capital receipts | -7.1 | -7.1 | -7.1 | -7.1 | -7.1 | -7.1 | -35.4 |
| Total - Ferry Services | 77.8 | 77.8 | 89.5 | 102.4 | 176.1 | 114.7 | 560.5 |
| Highlands and Islands Airports Ltd | 36.8 | 57.7 | 20.4 | 11.3 | 17.8 | 22.5 | 129.7 |
| Total - Air Services | 36.8 | 57.7 | 20.4 | 11.3 | 17.8 | 22.5 | 129.7 |
| Islands Plan | 0.0 | 9.5 | 7.0 | 5.5 | 4.0 | 4.0 | 30.0 |
| Total - Islands Plan | 0.0 | 9.5 | 7.0 | 5.5 | 4.0 | 4.0 | 30.0 |
| Ferguson Marine | 49.6 | 45.0 | 11.7 | 0.0 | 0.0 | 0.0 | 56.7 |
| Total - Ferguson Marine | 49.6 | 45.0 | 11.7 | 0.0 | 0.0 | 0.0 | 56.7 |
| Total Transport, Infrastructure and Connectivity | 2166.1 | 2246.8 | 2374.1 | 2552.6 | 2528.0 | 2652.8 | 12354.3 |
| Crown Office and Procurator Fiscal Service | 4.3 | 4.8 | 5.3 | 5.3 | 6.3 | 6.3 | 28.0 |
| Parliament | 1.1 | 1.1 | 1.1 | 1.1 | 1.1 | 1.1 | 5.5 |
Notes:
1 Totals may not sum due to roundings
2 Includes funding to invest in flood risk management from 2021-22 on the profile £10m; £21m (2022-23); £19m (2023-24); £46.5m (2024-25); £53.5m (2025-26). Discussions will be held with COSLA to agree on how the funding should be deployed.
3 Projected income are estimates and will be confirmed in each years' budget
4 Includes funding to support legacy payments under EC schemes, a new round of the Agri-Environment Climate Scheme (AECS 2021) as well as funding for low carbon activities and agricultural support which is being developed following recommendations from farmer-led groups during 2021. Further detail on the split of funding between different schemes will be provided in annual budgets, starting in 2022-23.
The share of future agricultural schemes related to low carbon investment should remain at least £20m p.a. although they are likely to differ in nature and scale from the prior Agricultural Transformation Fund in future years. This will meet the ongoing Scottish Government commitments to increase the proportion of low carbon investment year-on-year.
5 This line sets out actual income direct from the EU. £8m and £1.5m are actual income we are getting from EU as a result of continuing schemes. This funding is expected to be replaced by the UK Government
6 The projected funding set out is based on currently available information however the budget is lower than required because of issues with regards funding from the UK government. The five year programme will be further reviewed once there is further clarity on this position. Our Table below is the additional income we would have expected from the EU and which the UK Government had committed to replace in full. It covers agricultural support schemes and woodland creation.
| Capital1 | 5 year total | ||||
|---|---|---|---|---|---|
| 2021-22 | 2022-23 | 2023-24 | 2024-25 | 2025-26 | |
| £m | £m | £m | £m | £m | |
| £7.5 million | £26 million | £27 million | £27 million | £27 million | £114.5 million |
7 Due to the nature of the Programme and implementation we do not have a definitive split between the two lines. The funding will be split appropriately as part of the budget setting process for those years.
8 This includes a proportion of UK Government funding
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