Publication - Publication

Scottish Budget 2019-2020

Published: 12 Dec 2018
Directorate:
Financial Management Directorate
Part of:
Economy, Scottish Budget
ISBN:
9781787813960

The Scottish Government's proposed spending and tax plans for 2019 to 2020.

241 page PDF

5.2 MB

241 page PDF

5.2 MB

Contents
Scottish Budget 2019-2020
Scottish Budget 2019-20 document – Erratum

241 page PDF

5.2 MB

Scottish Budget 2019-20 document – Erratum

Since publication on 12 December 2018, the following errors have been identified. A revised Scottish Budget document was published on 19 December 2018 as a PDF file incorporating these changes.

Strategic Overview

Table 1.02 on page 8, in the row “Scottish Income Tax”, the figure for 2018-19 should be £12,115 million, not £12,181 million.

As a consequence:

Page 8, Table 1.02:

  • Row “Net Resource Budget Adjustment (C)” is 362
  • Row “Total Scottish Government Funding (A+B+C+D)” is 32,821

Finance, Economy and Fair Work

Table 7.01 on page 96, in the section headed “Presentational Adjustments for Scottish Parliament Approval”, the figure for “Borrowing – not approved by Scottish Parliament” for 2019-20 should be £49.0 million, not £61.0 million.


As a consequence:

Page 96, Table 7.01:

  • Section “Presentational Adjustments for Scottish Parliament Approval”, row “Total Finance, Economy and Fair Work”, column “2019-20 Budget” is 775.0

Page 215, Table F.02:

  • Row “Finance, Economy and Fair Work”, column D is (49.0) and column G is 775.0
  • Row “The Scottish Government”, column D is 72.9 and column G is 42,353.1
  • Row “Total Managed Expenditure”, column D is 72.9 and column G is 42,463.7

Page 216, Table F.03:

  • Row “Finance, Economy and Fair Work”, column “Expenditure within Expenditure Limit” is 775.0 and “Total Budget” is 775.0
  • Row “Total Programme”, column “Expenditure within Expenditure Limit” is 33,815.2 and “Total Budget” is 37,500.1
  • Row “Total Scottish Government (Consolidated)”, column “Expenditure within Expenditure Limit” is 33,935.9 and “Total Budget” is 37,620.8
  • Row “Total Scottish Administration”, column “Expenditure within Expenditure Limit” is 34,122.8 and “Total Budget” is 42,353.1
  • Row “Total Scottish Budget”, column “Expenditure within Expenditure Limit” is 34,231.4 and “Total Budget” is 42,463.7

Page 217, Table F.04:

  • Row “Scottish Administration”, column “Budget” is 42,353.1 and column “Cash Authorisation” is 37,714.4
  • Row “Total”, column “Budget” is 42,463.7 and column “Cash Authorisation” is 37,812.1
  • Row “Cash Grant” is 19,940.6
  • Row “Total Cash Authorisation” is 37,812.1

ISBN 978 1 78781 396 0 (web only publication)
PPDAS 492286

This document is also available in pdf format (5.1MB)
The Annex D table is available in Excel format (64 KB)

Contents

Foreword by the Cabinet Secretary for Finance, Economy and Fair Work

Preface

Chapter 1 Strategic Overview for the Scottish Budget 2019-20

Chapter 2 Tax

Chapter 3 Infrastructure Investment

Chapter 4 Pre-Budget Scrutiny by Parliamentary Committees

Portfolio Chapters

Chapter 5 Health and Sport

Chapter 6 Communities and Local Government

Chapter 7 Finance, Economy and Fair Work

Chapter 8 Education and Skills

Chapter 9 Justice

Chapter 10 Transport, Infrastructure and Connectivity

Chapter 11 Environment, Climate Change and Land Reform

Chapter 12 Rural Economy

Chapter 13 Culture, Tourism and External Affairs

Chapter 14 Social Security and Older People

Chapter 15 Government Business and Constitutional Relations

Chapter 16 Crown Office and Procurator Fiscal Service

Annexes

Annex A Scottish Government Fiscal Control Framework and Reconciliation of Available Funding to Spending Plans

Annex B Restructuring of Portfolios

Annex C Summary of Portfolio Spending Plans

Annex D Budgets Split by HM Treasury Aggregate (web only)

Annex E Outturn Comparison 2012-13 to 2017-18

Annex F Budget Bill Reconciliation and Cash Authorisation

Annex G Scottish Government Operating Costs

Annex H Glossary


Contact

Email: Finance Co-ordination