Spring budget 2018-2019: supporting document
Summary Tables
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