Publication - Transparency data
Spring budget 2018-2019: supporting document
The 2018-2019 spring budget revision to the Budget (Scotland) Act for the year ending 31 March 2019.
117 page PDF
1.1 MB
117 page PDF
1.1 MB
Summary Tables
Table 1.1 Changes sought in Spring Budget Revision (TME)
Scottish Government Portfolios | Resources other than Accruing Resources as shown in the Autumn Budget Revision | Change Proposed | Revised Budget |
---|---|---|---|
£m | £m | £m | |
Health and Sport | 13,600.7 | 294.5 | 13,895.2 |
Communities & Local Government | 11,186.7 | -39.5 | 11,147.2 |
Finance, Economy & Fair Work | 620.9 | -95.6 | 525.3 |
Education and Skills | 3,778.3 | 692.0 | 4,470.3 |
Justice | 2,515.7 | 122.2 | 2,637.9 |
Transport, Infrastructure & Connectivity | 2,652.9 | 83.5 | 2,736.4 |
Environment, Climate Change and Land Reform | 451.7 | -0.1 | 451.6 |
Rural Economy | 292.5 | -158.0 | 134.5 |
Culture, Tourism & External Affairs | 291.9 | 5.4 | 297.3 |
Social Security & Older People | 23.9 | 264.8 | 288.7 |
Government Business & Constitutional Relations | 4.4 | 7.1 | 11.5 |
Administration | 197.4 | -0.1 | 197.3 |
Crown Office and Procurator Fiscal | 117.0 | 4.6 | 121.6 |
Total Scottish Government (Consolidated) | 35,734.0 | 1,180.8 | 36,914.8 |
National Records of Scotland | 37.3 | -1.6 | 35.7 |
Office of the Scottish Charity Regulator | 3.0 | 0.0 | 3.0 |
Scottish Courts and Tribunals Service | 119.2 | 9.1 | 128.3 |
Scottish Fiscal Commission | 1.6 | 0.0 | 1.6 |
Revenue Scotland | 10.2 | -2.4 | 7.8 |
Food Standards Scotland | 16.2 | 0.6 | 16.8 |
Scottish Housing Regulator | 4.7 | 0.0 | 4.7 |
NHS and Teachers’ Pensions | 4,401.6 | 2,383.4 | 6,785.0 |
Total Scottish Administration | 40,327.8 | 3,569.9 | 43,897.7 |
Direct-Funded Bodies | |||
Forestry Commission (Scotland) | 68.5 | 0.7 | 69.2 |
Scottish Parliamentary Corporate Body | 102.4 | 2.7 | 105.1 |
Audit Scotland | 7.2 | 2.9 | 10.1 |
Total Scottish Budget | 40,505.9 | 3,576.2 | 44,082.1 |
Table 1.2 Summary of Changes by Type (TME)
Scottish Government Portfolios | Resources other than Accruing Resources as shown in Budget Act | Changes Proposed | Revised Budget | |||
---|---|---|---|---|---|---|
Funding Changes | Technical Adjustments | Net Whitehall transfers | Net Transfers within Scottish Block* | |||
£m | £m | £m | £m | £m | £m | |
Health and Sport | 13,600.7 | 74.7 | 128.4 | 102.6 | -11.2 | 13,895.2 |
Communities & Local Government | 11,186.7 | -75.5 | 10.8 | 0.5 | 24.7 | 11,147.2 |
Finance, Economy & Fair Work | 620.9 | -59.8 | 40.4 | 3.2 | -79.4 | 525.3 |
Education and Skills | 3,778.3 | 40.9 | 638.4 | 1.7 | 11.0 | 4,470.3 |
Justice | 2,515.7 | 105.7 | 20.4 | 5.2 | -9.1 | 2,637.9 |
Transport, Infrastructure & Connectivity | 2,652.9 | 15.8 | 72.1 | 3.6 | -8.0 | 2,736.4 |
Environment, Climate Change and Land Reform | 451.7 | 4.4 | -1.9 | -2.6 | 451.6 | |
Rural Economy | 292.5 | -164.4 | 3.8 | 2.6 | 134.5 | |
Culture, Tourism & External Affairs | 291.9 | 6.0 | -0.6 | 297.3 | ||
Social Security & Older People | 23.9 | 49.5 | 158.9 | 56.4 | 288.7 | |
Government Business & Constitutional Relations | 4.4 | 0.5 | 6.6 | 11.5 | ||
Administration | 197.4 | -0.1 | 197.3 | |||
Crown Office and Procurator Fiscal | 117.0 | 2.3 | 1.2 | 1.1 | 121.6 | |
Scottish Government | 35,734.0 | 0.1 | 913.6 | 275.7 | -8.6 | 36,914.8 |
National Records of Scotland | 37.3 | -1.0 | -0.6 | 35.7 | ||
Office of the Scottish Charity Regulator | 3.0 | 3.0 | ||||
Scottish Courts & Tribunals Service | 119.2 | 0.3 | 8.8 | 128.3 | ||
Scottish Fiscal Commission | 1.6 | 1.6 | ||||
Revenue Scotland | 10.2 | -2.4 | 7.8 | |||
Food Standards Scotland | 16.2 | 0.6 | 16.8 | |||
Scottish Housing Regulator | 4.7 | 4.7 | ||||
NHS and Teachers’ Pensions | 4,401.6 | 2,383.4 | 6,785.0 | |||
Scottish Administration | 40,327.8 | -3.3 | 3,297.9 | 275.7 | -0.4 | 43,897.7 |
Direct-Funded Bodies | ||||||
Forestry Commission (Scotland) | 68.5 | 0.4 | 0.3 | 69.2 | ||
Scottish Parliamentary Corporate Body | 102.4 | 2.6 | 0.1 | 105.1 | ||
Audit Scotland | 7.2 | 2.9 | 10.1 | |||
Total Scottish Budget | 40,505.9 | -3.3 | 3,303.8 | 275.7 | 0.0 | 44,082.1 |
The Consolidated Accounts of the Scottish Government for 2018-19 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 Expenditure Limit £m | Within UK Funded AME £m | Other Expenditure £m | Total Budget £m |
---|---|---|---|---|
Health and Sport | 13,641.8 | 146.0 | 107.4 | 13,895.2 |
Communities & Local Government | 8,500.4 | 2,646.8 | 11,147.2 | |
Finance, Economy & Fair Work | 485.3 | 40.0 | 525.3 | |
Education and Skills | 4,072.7 | 397.6 | 4,470.3 | |
Justice | 2,553.1 | -1.4 | 86.2 | 2,637.9 |
Transport, Infrastructure & Connectivity | 2,464.1 | 100.0 | 172.3 | 2,736.4 |
Environment, Climate Change and Land Reform | 449.8 | 1.8 | 451.6 | |
Rural Economy | 130.6 | 3.8 | 0.1 | 134.5 |
Culture, Tourism & External Affairs | 297.3 | 297.3 | ||
Social Security & Older People | 288.7 | 288.7 | ||
Government Business & Constitutional Relations | 11.5 | 11.5 | ||
Administration | 197.3 | 197.3 | ||
Crown Office and Procurator Fiscal | 120.4 | 1.2 | 121.6 | |
Consolidated Accounts | 33,213.0 | 3,335.8 | 366.0 | 36,914.8 |
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 | Expenditure Within DEL £m | Expenditure Within £m | Other Expenditure AME £m | Total Budget £m |
---|---|---|---|---|
National Records of Scotland | 35.7 | 35.7 | ||
Office of the Scottish Charity Regulator | 3.0 | 3.0 | ||
Scottish Courts & Tribunals Service | 128.0 | 0.3 | 128.3 | |
Scottish Fiscal Commission | 1.6 | 1.6 | ||
Revenue Scotland | 7.8 | 7.8 | ||
Food Standards Scotland | 16.2 | 0.6 | 16.8 | |
Scottish Housing Regulator | 4.7 | 4.7 | ||
NHS and Teachers’ Pensions | 6,785.0 | 6,785.0 | ||
Forestry Commission (Scotland) | 68.9 | 0.3 | 69.2 | |
Scottish Parliamentary Corporate Body | 100.5 | 4.6 | 105.1 | |
Audit Scotland | 7.2 | 2.9 | 10.1 | |
Total Other bodies | 373.6 | 6,793.7 | 0.0 | 7,167.3 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Autumn Budget Revision | Change Proposed | Revised Cash Authorisation | |
---|---|---|---|
£m | £m | £m | |
Scottish Administration | 35,797.6 | 263.1 | 36,060.7 |
Forestry Commission (Scotland) | 63.6 | 5.2 | 68.8 |
Scottish Parliamentary Corporate Body | 89.8 | 0.1 | 89.9 |
Audit Scotland | 6.8 | 0.0 | 6.8 |
Total Cash Authorisation | 35,957.8 | 268.4 | 36,226.2 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised Budget | Adjustments for Non Cash Items | Cash Authorisation | ||
---|---|---|---|---|
Depreciation | Other | |||
Scottish Government – Core | 36,793.2 | -1,397.1 | -101.6 | 35,294.5 |
Crown Office and Procurator Fiscal | 121.6 | -4.0 | 117.6 | |
National Records of Scotland | 35.7 | -2.8 | 32.9 | |
Office of the Scottish Charity Regulator | 3.0 | -0.1 | 2.9 | |
Scottish Courts & Tribunals Service | 128.3 | -19.6 | -0.4 | 108.3 |
Scottish Fiscal Commission | 1.6 | 1.6 | ||
Revenue Scotland | 7.8 | 7.8 | ||
Food Standards Scotland | 16.8 | -0.5 | -0.6 | 15.7 |
Scottish Housing Regulator | 4.7 | -0.2 | 4.5 | |
Scottish Teachers’ and NHS Pensions | 6,785.0 | -6,310.1 | 474.9 | |
Scottish Administration | 43,897.7 | -1,424.3 | -6,412.7 | 36,060.7 |
Forestry Commission (Scotland) | 69.2 | -0.1 | -0.3 | 68.8 |
Scottish Parliamentary Corporate Body | 105.1 | -10.5 | -4.7 | 89.9 |
Audit Scotland | 10.1 | -0.4 | -2.9 | 6.8 |
Total Cash Authorisation | 44,082.1 | -1,435.3 | -6,420.6 | 36,226.2 |
Sources of Funding for Scottish Administration | |
---|---|
Cash Grants from the Consolidated Fund (includes EU funds) | 18,048.5 |
Non Domestic Rate Income | 2,636.0 |
Forecast Receipts from LBTT and Landfill Tax | 694.0 |
Forecast Receipts from Scottish Income Tax | 12,177.0 |
Queen’s and Lord Treasurer’s Remembrancer | 58.5 |
Forecast Receipts from Fines and Forfeitures and Fixed Penalties | 18.9 |
Capital borrowing | 450.0 |
National Insurance Contributions | 2,143.3 |
Total Cash Authorisation | 36,226.2 |
Table 1.7 a: Funding Reconciliation (reserve)
Forecast Reserve balance brought forward from 2017-18 @ SBR | 430.3 |
---|---|
Barnett consequentials for Brexit (March 2018 Spring Statement) | 37.4 |
Additional carry forward from 2017-18 Provisional Outturn | 96.7 |
Additional carry forward from 2017-18 Final Outturn | 10.9 |
Autumn Budget Consequentials/Supplementary | 242.3 |
Total funding available for deployment | 817.6 |
Already deployed in 2018-19 budgets | 334.6 |
Deployed at Autumn Budget Revision | -32.1 |
Deployed at Spring Budget Revision | 3.3 |
Available for future deployment | 454.2 |
Table 1.7 b: Funding Reconciliation (budget changes)
£m | |
---|---|
Budget as approved in Budget Bill 2018-19 | 40,498.6 |
Proposed changes at Autumn Budget Revision | 7.3 |
Revised Budget following Autumn Revision | 40,505.9 |
Proposed changes at Spring Budget Revision | 3,576.2 |
Revised Budget following Spring Revision | 44,082.1 |
Sources of funding for proposed changes at Spring Budget Revision | |
Deployment from unallocated funds | -3.3 |
Transfers from Whitehall Departments/HM Treasury | 275.7 |
Additional Non-cash funding | 732.6 |
Additional AME cover for impairments | 178.5 |
Additional AME cover for pensions | 2,383.4 |
Repayment of advance on sleeper service | -27.9 |
Adjustment to Scottish Water net loans | -3.7 |
Working Capital change for SPA | 15.0 |
Technical Accounting Changes | 24.8 |
Minor miscellaneous technical changes | 1.1 |
Total Changes | 3,576.2 |
Table 1.8 Capital Spending and Net Investment
Direct Capital | Financial Transaction | NDPB Capital | Capital Grants to Local Authorities | Capital Grants to Private Sector | |
---|---|---|---|---|---|
£m | £m | £m | £m | £m | |
Accounts Definition | |||||
Net Investment | |||||
Health and Sport | 348.9 | 30.0 | 182.1 | ||
Communities & Local Government | -28.3 | 217.6 | 750.1 | 581.9 | |
Finance, Economy & Fair Work | 15.7 | 101.9 | -12.7 | 71.2 | |
Education and Skills | 562.6 | 40.0 | 81.7 | 150.0 | 52.0 |
Justice | 27.1 | 61.5 | |||
Transport, Infrastructure & Connectivity | 352.3 | 64.9 | 8.4 | 148.3 | 899.5 |
Environment, Climate Change and Land Reform | 255.7 | 6.3 | 22.3 | ||
Rural Economy | 29.6 | -170.0 | 4.9 | 52.1 | |
Culture, Tourism & External Affairs | 4.8 | 19.0 | 0.8 | 4.0 | |
Social Security & Older People | 15.0 | ||||
Government Business & Constitutional Relations | |||||
Administration | 13.1 | ||||
Crown Office and Procurator Fiscal | 4.7 | ||||
Total Scottish Government (Consolidated) | 1,596.4 | 289.2 | 169.1 | 1,049.2 | 1,865.1 |
National Records of Scotland | 3.8 | ||||
Scottish Courts and Tribunals Service | 26.3 | ||||
Scottish Fiscal Commission | |||||
Revenue Scotland | 1.6 | ||||
Food Standards Scotland | 0.5 | ||||
Office of the Scottish Charity Regulator | |||||
Scottish Housing Regulator | 0.6 | ||||
Scottish Teachers’ and NHS Pension Schemes | |||||
Total Scottish Administration | 1,629.2 | 289.2 | 169.1 | 1,049.2 | 1,865.1 |
Direct Funded Bodies | |||||
Forestry Commission (Scotland) | 5.0 | 1.9 | |||
Scottish Parliament Corporate Body | 1.3 | ||||
Audit Scotland | 0.2 | ||||
Total Scottish Budget | 1,630.7 | 289.2 | 169.1 | 1,054.2 | 1,867.0 |
1. Approximately £550m of the E&S direct capital scores in UK Funded AME.
2. Approximately £66m of Health direct capital scores in “Other” Expenditure
3. Financial Transactions £40m in Education and Skills and £40.5m in Finance, Economy & Fair Work are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.
Contact
Email: Finance Co-ordination