Publication - Publication

Scottish Budget 2020-2021

Sets out our proposed spending and tax plans for 2020 to 2021, as presented to the Scottish Parliament.

283 page PDF

5.1 MB

283 page PDF

5.1 MB

Contents
Scottish Budget 2020-2021
Annex E: Budget Bill Reconciliation and Cash Authorisation

283 page PDF

5.1 MB

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

Contact

Email: BudgetandSustainabilitySupport@gov.scot