Publication - Corporate report
Scottish Budget 2020-2021
Sets out our proposed spending and tax plans for 2020 to 2021, as presented to the Scottish Parliament.
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Annex E: Budget Bill Reconciliation and Cash Authorisation
Table E.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2020-21
| Portfolios (with at least one Executive NDPB) | NDPB Budget (Cash terms) £m |
Non-Cash items £m |
NDPB Budget (Resource Terms) £m |
|---|---|---|---|
| Health and Sport | 100.0 | 1.3 | 101.3 |
| Communities & Local Government | 1.4 | - | 1.4 |
| Finance, Economy and Fair Work | 217.7 | 8.3 | 226.0 |
| Education and Skills | 2,146.0 | 33.6 | 2,179.6 |
| Justice | 1,627.0 | 75.4 | 1,702.4 |
| Transport, Infrastructure and Connectivity | 81.7 | 12.0 | 93.7 |
| Environment, Climate Change and Land Reform | 102.6 | 10.9 | 113.5 |
| Rural Economy | 81.3 | 7.7 | 89.0 |
| Culture, Tourism & External Affairs | 180.1 | 13.9 | 194.0 |
| Total | 4,537.8 | 163.1 | 4,700.9 |
Table E.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 | 15,343.9 | (1.3) | 21.0 | (16.0) | 15,347.6 | ||
| Communities and Local Government | 12,154.3 | -7.6 | (880.9) | 11,265.8 | |||
| Finance, Economy and Fair Work | 6,271.6 | (8.3) | (66.0) | (5,406.0) | 791.3 | ||
| Education and Skills | 3,570.5 | (33.6) | 708.7 | 4,245.6 | |||
| Justice | 2,831.5 | (75.4) | (31.5) | 1.2 | (122.6) | 86.5 | 2,689.7 |
| Transport, Infrastructure and Connectivity | 3,445.7 | (12.0) | (18.7) | 85.7 | 3,500.7 | ||
| Environment, Climate Change and Land Reform | 461.8 | (10.9) | 46.7 | 497.6 | |||
| Rural Economy | 789.0 | (7.7) | 0.1 | 781.4 | |||
| Culture, Tourism and External Affairs | 365.5 | (13.9) | -65.3 | 286.3 | |||
| Social Security and Older People | 3,788.2 | 3,788.2 | |||||
| Government Business and Constitutional Relations | 16.1 | 16.1 | |||||
| Crown Office and Procurator Fiscal Service | 133.8 | 133.8 | |||||
| National Records of Scotland | 65.3 | 65.3 | |||||
| Teachers and NHS Pensions | 5,385.1 | 5,385.1 | |||||
| Office of Scottish Charity Regulator | 3.3 | 3.3 | |||||
| Scottish Courts and Tribunals Service | 122.6 | 122.6 | |||||
| Scottish Housing Regulator | 4.3 | 4.3 | |||||
| Scottish Fiscal Commission | 1.9 | 1.9 | |||||
| Revenue Scotland | 6.6 | 6.6 | |||||
| Registers of Scotland | 12.4 | 12.4 | |||||
| Food Standards Scotland | 16.0 | 16.0 | |||||
| The Scottish Government | 49,171.9 | -163.1 | 15.3 | (62.5) | 0.0 | 0.0 | 48,961.6 |
| Scottish Parliament and Audit Scotland* | 116.1 | 116.1 | |||||
| Total Managed Expenditure | 49,288.0 | -163.1 | 15.3 | (62.5) | 0.0 | 0.0 | 49,077.7 |
* Annex tables e.06 and e.07 show a further breakdown
Table E.03: The Components of the Scottish Budget 2020-21
| Expenditure Within Expenditure Limit £m |
Expenditure Within UK Funded AME £m |
Other Expenditure £m |
Total Budget £m |
|
|---|---|---|---|---|
| Scottish Executive - Portfolios | ||||
| Health and Sport | 15,226.6 | 100.0 | 21.0 | 15,347.6 |
| Communities & Local Government | 8,475.8 | 2,790.0 | 11,265.8 | |
| Finance, Economy & Fair Work | 791.3 | 791.3 | ||
| Education and Skills | 3,853.1 | 392.5 | 4,245.6 | |
| Justice | 2,638.8 | 50.9 | 2,689.7 | |
| Transport, Infrastructure & Connectivity | 3,369.7 | 131.0 | 3,500.7 | |
| Environment, Climate Change and Land Reform | 497.6 | 497.6 | ||
| Rural Economy | 781.3 | 0.1 | 781.4 | |
| Culture, Tourism & External Affairs | 286.3 | 286.3 | ||
| Social Security & Older People | 3,788.2 | 3,788.2 | ||
| Government Business & Constitutional Relations | 16.1 | 16.1 | ||
| Total Programme | 39,724.8 | 3,282.5 | 203.0 | 43,210.3 |
| Crown Office and Procurator Fiscal | 133.8 | 133.8 | ||
| Total Scottish Government (Consolidated) | 39,858.6 | 3,282.5 | 203.0 | 43,341.1 |
| Scottish Housing Regulator | 4.3 | 4.3 | ||
| National Records of Scotland | 65.3 | 65.3 | ||
| Office of the Scottish Charity Regulator | 3.3 | 3.3 | ||
| Scottish Courts and Tribunals Service | 122.6 | 122.6 | ||
| Scottish Fiscal Commission | 1.9 | 1.9 | ||
| Revenue Scotland | 6.6 | 6.6 | ||
| Registers of Scotland | 12.4 | 12.4 | ||
| Food Standards Scotland | 15.6 | 0.4 | 16.0 | |
| Scottish Teachers' and NHS Pension Schemes | 5,385.1 | 5,385.1 | ||
| Total Scottish Administration | 40,090.6 | 8,668.0 | 203.0 | 48,961.6 |
| Direct Funded Bodies | ||||
| Scottish Parliament Corporate Body | 105.2 | 2.0 | 107.2 | |
| Audit Scotland | 8.9 | 8.9 | ||
| Total Scottish Budget | 40,204.7 | 8,670.0 | 203.0 | 49,077.7 |
Table E.04: Revised Overall Cash Authorisation (Total Funding Requirement)
| Budget | Adjustments | Cash Authorisation |
||
|---|---|---|---|---|
| £m | Depreciation £m |
Other £m |
£m | |
| Scottish Administration | 48,961.6 | (694.4) | (5,212.3) | 43,054.9 |
| Scottish Parliament Corporate Body | 107.2 | (10.5) | (2.1) | 94.6 |
| Audit Scotland | 8.9 | (0.3) | 8.6 | |
| Total | 49.077.7 | (705.2) | (5,214.4) | 43,158.1 |
| Sources of Funding for Scottish Budget: | |
|---|---|
| Cash grant from the Scottish Consolidated Fund | 24,320.5 |
| Non Domestic Rate Income | 2,790.0 |
| Scottish Rate of Income Tax | 12,365.0 |
| Forecast receipts from LBTT and Landfill Tax | 756.0 |
| Fines, Forfeitures and Fixed Penalties | 25.0 |
| Queen's and Lord Treasurers Remembrancer | 5.0 |
| Resource Borrowing | 207.0 |
| Capital borrowing | 450.0 |
| National Insurance Contributions | 2,239.6 |
| Total Cash Authorisation | 43,158.1 |
Table E.05: Scottish Parliament Corporate Body
Details of Proposed Budget
| Proposed Budget | 2019-20 | 2020-21 | ||
|---|---|---|---|---|
| Total £m |
Operating £m |
Capital £m |
Total £m |
|
| 104.0 | 102.7 | 0.9 | 103.6 | |
| Less Retained Income | (1.0) | (1.0) | 0.0 | (1.0) |
| Capital Receipts Applied | 0.0 | 0.0 | 0.0 | 0.0 |
| 103.0 | 101.7 | 0.9 | 102.6 | |
| Budget Analysis | ||||
| Scottish Parliament Administration Costs | 101.7 | 106.3 | 0.0 | 106.3 |
| Scottish Parliament Capital Expenditure | 1.3 | 0.0 | 0.9 | 0.9 |
| Net Expenditure | 103.0 | 106.3 | 0.9 | 107.2 |
Table E.06: Audit Scotland.
Details of Proposed Budget
| Proposed Budget | 2019-20 | 2020-21 | ||
|---|---|---|---|---|
| Total £m |
Operating £m |
Capital £m |
Total £m |
|
| 25.5 | 27.1 | 0.2 | 27.3 | |
| Less Retained Income | (17.9) | (18.4) | 0.0 | (18.4) |
| Capital Receipts Applied | 0.0 | 0.0 | 0.0 | 0.0 |
| 7.6 | 8.7 | 0.2 | 8.9 | |
| Budget Analysis | ||||
| Audit Scotland Capital | 0.2 | 0.0 | 0.2 | 0.2 |
| Less: income from fees & charges (Accounts Commission) | (11.6) | (11.9) | 0.0 | (11.9) |
| Less: income from fees & charges (Parliament & the Auditor General) | (6.3) | (6.5) | 0.0 | (6.5) |
| Support to Parliament & the Auditor General: Current expenditure | 13.7 | 15.2 | 0.0 | 15.2 |
| Support to the Accounts Commission: Current expenditure | 11.6 | 11.9 | 0.0 | 11.9 |
| Net Expenditure | 7.6 | 8.7 | 0.2 | 8.9 |
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