Scottish Budget 2019-2020
The Scottish Government's proposed spending and tax plans for 2019 to 2020.
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Annex F
Budget Bill Reconciliation and Cash Authorisation
As set out in the Preface, this document details the budgets on an HM Treasury basis (in line with the Draft Budgets of previous years) but then also makes the necessary presentational adjustments to align portfolio allocations with the Budget Bill. Where necessary these adjustments have been detailed in each portfolio chapter. In addition, Table F.02 shows a full reconciliation between the portfolio budgets reported to HM Treasury and the portfolio budgets as presented for parliamentary approval.
There are a number of differences between the figures reported to HM Treasury and those laid before the Scottish Parliament in the Budget Bill. The major changes largely reflect statutory requirements. These are explained below:
i) While spending proposals are in the main expressed in resource terms, the Public Finance and Accountability (Scotland) Act 2000 requires authority for the budgets of non-departmental public bodies (NDPBs) to be given in cash. In order to allow comparison with NDPB budgets presented in other publications – Table F.01 compares cash and resource budgets at portfolio level.
ii) HM Treasury budgets include Judicial Salaries of £33.0 million. The Judicial Salaries in respect of full-time appointed Sheriffs are excluded from the Budget Bill as they do not require parliamentary approval. Likewise, loan repayments by Scottish Water to the National Loans Fund, the Public Works Loan Board and the European Investment Bank of £46.7 million are included within the HM Treasury figures, but are excluded from the Budget Bill as they do not require parliamentary approval. Police loan charges of £5.4 million are included in the Bill as they require parliamentary approval.
iii) There are a number of directly funded external bodies which require separate parliamentary approval from the portfolio total, and consequently the budgets are detailed separately in the Budget Bill in respect of financial year 2019-20.
Tables F.03 to F.06 set out the overall resource authorisations sought in the Budget Bill at portfolio level, and the cash equivalents. The numbers shown in these summary tables will read across to the numbers shown in the Bill.
The purpose of the Bill is to secure parliamentary approval for the Scottish Government’s spending plans for the financial year 2019-20. The Bill does not seek approval of the tax measures in this document: these are subject to separate legislation.
Table F.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2019-20
| Portfolios (with at least one Executive NDPB) | NDPB Budget (Cash terms) £m |
Non cash items £m |
NDPB Budget (Resource terms) £m |
|---|---|---|---|
| Health and Sport | 106.1 | 1.2 | 107.3 |
| Communities and Local Government | 1.4 | – | 1.4 |
| Finance, Economy and Fair Work | 248.7 | 8.3 | 257.0 |
| Education and Skills | 2,090.3 | 35.0 | 2,125.3 |
| Justice | 1,576.3 | 75.4 | 1,651.7 |
| Transport, Infrastructure and Connectivity | 36.6 | 9.5 | 46.1 |
| Environment, Climate Change and Land Reform | 101.8 | 7.9 | 109.7 |
| Rural Economy | 57.8 | 5.1 | 62.9 |
| Culture, Tourism and External Affairs | 169.6 | 13.9 | 183.5 |
| Total | 4,388.6 | 156.3 | 4,544.9 |
Table F.02: Presentational Adjustments for Parliamentary Approval
| A HMT Budget £m |
B NDPB Non-cash £m |
C Adjusted Budget £m |
D Tech Adjust £m |
E Other bodies and transfers £m |
F LA grants £m |
G Parliamentary Budget Approval £m |
|
|---|---|---|---|---|---|---|---|
| Health and Sport | 14,323.2 | (1.2) | – | 138.0 | (16.0) | – | 14,444.0 |
| Communities and Local Government | 11,864.8 | – | – | – | (7.8) | (740.7) | 11,116.3 |
| Finance, Economy and Fair Work | 5,336.8 | (8.3) | – | (49.0) | (4,554.5) | 50.0 | 775.0 |
| Education and Skills | 3,448.0 | (35.0) | – | – | – | 561.7 | 3,974.7 |
| Justice | 2,719.2 | (75.4) | (29.7) | 1.7 | (116.8) | 86.5 | 2,585.5 |
| Transport, Infrastructure and Connectivity | 2,910.2 | (9.5) | – | (17.8) | – | 42.5 | 2,925.4 |
| Environment, Climate Change and Land Reform | 426.6 | (7.9) | 37.6 | – | – | – | 456.3 |
| Rural Economy | 351.0 | (5.1) | 0.1 | – | – | – | 346.0 |
| Culture, Tourism and External Affairs | 331.0 | (13.9) | – | – | (37.4) | – | 279.7 |
| Social Security and Older People | 584.9 | – | – | – | – | – | 584.9 |
| Government Business and Constitutional Relations | 12.1 | – | – | – | – | – | 12.1 |
| Crown Office and Procurator Fiscal Service | 120.7 | – | – | – | – | – | 120.7 |
| National Records of Scotland | – | – | – | – | 37.4 | – | 37.4 |
| Teachers and NHS Pensions | – | – | – | – | 4,545.0 | – | 4,545.0 |
| Office of Scottish Charity Regulator | – | – | – | – | 3.3 | – | 3.3 |
| Scottish Courts and Tribunals Service | – | – | – | – | 116.8 | – | 116.8 |
| Scottish Housing Regulator | – | – | – | – | 4.5 | – | 4.5 |
| Scottish Fiscal Commission | – | – | – | – | 1.9 | – | 1.9 |
| Revenue Scotland | – | – | – | – | 7.6 | – | 7.6 |
| Food Standards Scotland | – | – | – | – | 16.0 | – | 16.0 |
| The Scottish Government | 42,428.5 | (156.3) | 8.0 | 72.9 | 0.0 | 0.0 | 42,353.1 |
| Scottish Parliament and Audit Scotland* | 110.6 | – | – | – | – | – | 110.6 |
| Total Managed Expenditure | 42,539.1 | (156.3) | 8.0 | 72.9 | 0.0 | 0.0 | 42,463.7 |
* Annex Tables F.06 and F.07 show a further breakdown
Table F.03: The Components of the Scottish Budget 2019-20
| Expenditure Within Expenditure Limit £m |
Expenditure Within AME £m |
Other Expenditure £m |
Total Budget £m |
|
|---|---|---|---|---|
| Scottish Executive - Portfolios | ||||
| Health and Sport | 14,205.6 | 100.4 | 138.0 | 14,444.0 |
| Communities and Local Government | 8,263.3 | 2,853.0 | – | 11,116.3 |
| Finance, Economy and Fair Work | 775.0 | – | – | 775.0 |
| Education and Skills | 3,577.2 | 397.5 | – | 3,974.6 |
| Justice | 2,535.8 | – | 49.7 | 2,585.5 |
| Transport, Infrastructure and Connectivity | 2,799.2 | – | 146.2 | 2,925.4 |
| Environment, Climate Change and Land Reform |
456.3 | – | – | 456.3 |
| Rural Economy | 345.9 | – | 0.1 | 346.0 |
| Culture, Tourism and External Affairs | 279.7 | – | – | 279.7 |
| Social Security and Older People | 584.9 | – | – | 584.9 |
| Government Business and Constitutional Relations | 12.1 | – | – | 12.1 |
| Total Programme | 33,815.2 | 3,350.9 | 334.0 | 37,500.1 |
| Crown Office and Procurator Fiscal | 120.7 | – | – | 120.7 |
| Total Scottish Government (Consolidated) | 33,935.9 | 3,350.9 | 334.0 | 37,620.8 |
| Scottish Housing Regulator | 4.5 | – | – | 4.5 |
| National Records of Scotland | 37.4 | – | – | 37.4 |
| Office of the Scottish Charity Regulator | 3.3 | – | – | 3.3 |
| Scottish Courts and Tribunals Service | 116.6 | – | – | 116.6 |
| Scottish Fiscal Commission | 1.9 | – | – | 1.9 |
| Revenue Scotland | 7.6 | – | – | 7.6 |
| Food Standards Scotland | 15.6 | 0.4 | – | 16.0 |
| Scottish Teachers’ and NHS Pension Schemes | – | 4,545.0 | – | 4,545.0 |
| Total Scottish Administration | 34,122.8 | 7,896.3 | 334.0 | 42,353.1 |
| Direct Funded Bodies | ||||
| Scottish Parliament Corporate Body | 101.0 | 2.0 | – | 103.0 |
| Audit Scotland | 7.6 | – | – | 7.6 |
| – | – | – | – | |
| Total Scottish Budget | 34,231.4 | 7,898.3 | 334.0 | 42,463.7 |
Table F.04: Revised Overall Cash Authorisation (Total Funding Requirement)
| Budget | Adjustments | Cash Authorisation |
||
|---|---|---|---|---|
| £m | Depreciation £m |
Other £m |
£m | |
| Scottish Administration | 42,353.1 | (736.1) | (3,902.6) | 37,714.4 |
| Scottish Parliament Corporate Body | 103.0 | (10.5) | (2.1) | 90.4 |
| Audit Scotland | 7.6 | (0.3) | – | 7.3 |
| Total | 42,463.7 | (746.9) | (3,904.7) | 37,812.1 |
| Sources of Funding for Scottish Budget: | |
|---|---|
| Cash grant | 19,940.6 |
| Non Domestic Rate Income | 2,853.0 |
| Scottish Rate of Income Tax | 11,684.0 |
| Forecast receipts from LBTT and Landfill Tax | 747.0 |
| Fines, Forfeitures and Fixed Penalties | 25.0 |
| Queen's and Lord Treasurers Remembrancer | 5.0 |
| Capital borrowing | 450.0 |
| National Insurance Contributions | 2,107.5 |
| Total Cash Authorisation | 37,812.1 |
Table F.05: Scottish Parliament Corporate Body Details of Proposed Budget
| Proposed Budget | 2018-19 | 2019-20 | ||
|---|---|---|---|---|
| Total £m |
Operating £m |
Capital £m |
Total £m |
|
| 103.4 | 102.7 | 1.3 | 104.0 | |
| Less Retained Income | (1.0) | (1.0) | – | (1.0) |
| Capital Receipts Applied | – | – | – | – |
| 102.4 | 101.7 | 1.3 | 103.0 | |
| Budget Analysis | ||||
| Scottish Parliament Administration Costs | 101.1 | 101.7 | – | 101.7 |
| Scottish Parliament Capital Expenditure | 1.3 | – | 1.3 | 1.3 |
| Net Expenditure | 102.4 | 101.7 | 1.3 | 103.0 |
Table F.06: Audit Scotland Details of Proposed Budget
| Proposed Budget | 2018-19 | 2019-20 | ||
|---|---|---|---|---|
| Total £m |
Operating £m |
Capital £m |
Total £m |
|
| |
24.5 | 25.3 | 0.2 | 25.5 |
| Less Retained Income | (17.3) | (17.9) | – | (17.9) |
| Capital Receipts Applied | – | – | – | – |
| |
7.2 | 7.4 | 0.2 | 7.6 |
| Budget Analysis | ||||
| Audit Scotland Capital | 0.2 | – | 0.2 | 0.2 |
| Less: income from fees and charges (Accounts Commission) | (11.1) | (11.6) | – | (11.6) |
| Less: income from fees and charges (Parliament and the Auditor General) | (6.2) | (6.3) | – | (6.3) |
| Support to Parliament and the Auditor General: Current expenditure | 12.5 | 13.7 | – | 13.7 |
| Support to the Accounts Commission: Current expenditure | 11.8 | 11.6 | – | 11.6 |
| Net Expenditure | 7.2 | 7.4 | 0.2 | 7.6 |
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