Information

Autumn budget 2019-2020: supporting document

The 2019-2020 autumn budget revision to the Budget (Scotland) Act for the year ending 31 March 2020.


Scottish Teachers' and NHS Pension Schemes

Schedule 2.1 Total Changes for the Autumn Budget Revision

  Operating Capital Total
  £m £m £m
Total Budget in the Budget Bill 4,545.0 0.0 4,545.0
Changes Proposed
Funding Changes 0.0 0.0 0.0
Technical Adjustments 0.0 0.0 0.0
Net Whitehall transfers 0.0 0.0 0.0
Net Transfers within Scottish Block 0.0 0.0 0.0
Total changes proposed 0.0 0.0 0.0
Proposed Budget following Autumn Budget Revision 4,545.0 0.0 4,545.0
  Operating Capital Total
  £m £m £m
Expenditure Limit:
Total Expenditure Limit 0.0 0.0 0.0
UK Funded AME:
NHS Pensions 3,020.0 0.0 3,020.0
Teachers' Pensions 1,525.0 0.0 1,525.0
Total UK Funded AME 4,545.0 0.0 4,545.0
Other Expenditure:
Total Other Expenditure 0.0 0.0 0.0
Total Budget 4,545.0 0.0 4,545.0
Total Limit on Income (accruing resources)     2,200.0

Schedule 3.1 NHS Pensions
Details of Proposed Budget

Proposed Changes Operating  Capital Total
  £m £m £m
Original Budget 3,020.0 0.0 3,020.0
Proposed changes 0.0 0.0 0.0
ABR Proposed Budget 3,020.0 0.0 3,020.0
Proposed changes  
SBR Proposed Budget
Summary of proposed changes
  0.0 0.0 0.0
  0.0 0.0 0.0
Proposed Budget following Autumn Budget Revision Operating  Capital Total
  £m £m £m
Gross Expenditure 4,402.1 0.0 4,402.1
Less: Retained Income -1,382.1 0.0 -1,382.1
         Capital Receipts Applied 0.0 0.0 0.0
  3,020.0 0.0 3,020.0
Budget Analysis 
NHS Pension Scheme Expenditure  4,402.1 0.0 4,402.1
Retained Income from employee and employer contributions and transfers received (NHS) -1,382.1 0.0 -1,382.1
Net Expenditure  3,020.0 0.0 3,020.0

Schedule 3.2 Teachers' Pensions 
Details of Proposed Budget

Proposed Changes Operating  Capital Total
  £m £m £m
Original Budget 1,525.0 0.0 1,525.0
Proposed changes 0.0 0.0 0.0
ABR Proposed Budget 1,525.0 0.0 1,525.0
Proposed changes  
SBR Proposed Budget
Summary of proposed changes
  0.0 0.0 0.0
  0.0 0.0 0.0
Proposed Budget following Autumn Budget Revision Operating  Capital Total
  £m £m £m
Gross Expenditure 2,211.8 0.0 2,211.8
Less: Retained Income -686.8 0.0 -686.8
         Capital Receipts Applied 0.0 0.0 0.0
  1,525.0 0.0 1,525.0
Budget Analysis 
Teachers' Pension Scheme Expenditure 2,211.8 0.0 2,211.8
Teachers' Retained Income from employee and employer contributions and transfers received -686.8 0.0 -686.8
Net Expenditure  1,525.0 0.0 1,525.0

Contact

Email: finance.co-ordination@gov.scot

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