Publication - Publication

Spring budget 2018-2019: supporting document

Published: 7 Feb 2019
Directorate:
Financial Strategy Directorate
Part of:
Economy, Money and tax, Scottish Budget
ISBN:
9781787815636

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

Contents
Spring budget 2018-2019: supporting document
Summary Tables

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.


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