Publication - Corporate report

Scottish Budget 2021 to 2022

The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2021 to 2022, as presented to the Scottish Parliament.

Annex E Budget Bill Reconciliation and Cash Authorisation

Table E.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2021-22
Portfolios (with at least one Executive NDPB)	NDPB Budget (Cash terms)	Non-Cash items	NDPB Budget (Resource Terms)
Portfolios (with at least one Executive NDPB)	£m	£m	£m
Health and Sport	111.2	1.3	112.5
Communities and Local Government	1.5	-	1.5
Finance	4.1	-	4.1
Education and Skills	2,214.6	35.0	2,249.6
Justice	1,731.5	76.6	1,808.1
Transport, Infrastructure and Connectivity	158.5	12.7	171.2
Environment, Climate Change and Land Reform	135.1	11.0	146.1
Rural Economy and Tourism	152.8	9.0	161.8
Economy, Fair Work and Culture	561.5	20.8	582.3
Total	5,070.8	166.4	5,237.2

Table E.02: Presentational Adjustments for Parliamentary Approval
	A HMT Budget	B NDPB Non-cash	C Adjusted Budget	D Tech Adjust	E Other bodies and transfers	F LA grants	G Parliamentary Budget Approval
	£m	£m	£m	£m	£m	£m	£m
Health and Sport	17,036.3	(1.3)		21.0	(19.5)		17,036.5
Communities and Local Government	12,541.1				(8.7)	(791.2)	11,741.2
Finance	6,140.6		(96.5)		(5,874.1)		170.0
Education and Skills	4,207.7	(35.0)				646.4	4,819.1
Justice	3,027.7	(76.6)	(31.5)	1.2	(129.3)	86.5	2,878.0
Transport, Infrastructure and Connectivity	3,973.3	(12.7)		(20.9)		58.4	3,998.1
Environment, Climate Change and Land Reform	506.6	(11.0)	58.4				554.0
Rural Economy and Tourism	1,170.5	(9.0)	0.1				1,161.6
Economy, Fair Work and Culture	1,035.7	(20.8)			(63.3)		951.6
Social Security and Older People	4,000.0						4,000.0
Constitution, Europe and External Affairs	80.3						80.3
Crown Office and Procurator Fiscal Service	156.7						156.7
National Records of Scotland					63.3		63.3
Teachers and NHS Pensions					5,853.8		5,853.8
Office of Scottish Charity Regulator					3.6		3.6
Scottish Courts and Tribunals Service					129.3		129.3
Scottish Housing Regulator					5.1		5.1
Scottish Fiscal Commission					2.0		2.0
Revenue Scotland					7.1		7.1
Registers of Scotland					11.2		11.2
Food Standards Scotland					19.5		19.5
The Scottish Government	53,876.5	(166.4)	(69.5)	1.3	-	-	53,642.0
Scottish Parliament and Audit Scotland*	135.6						135.6
Total Managed Expenditure	54,012.1	(166.4)	(69.5)	1.3	-	-	53,777.6

* Annex tables E.05 and E.06 show a further breakdown

Table E.03: The Components of the Scottish Budget 2021-22
	Expenditure Within Expenditure Limit	Expenditure Within UK Funded AME	Other Expenditure	Total Budget
	£m	£m	£m	£m
Scottish Executive - Portfolios
Health and Sport	16,915.5	100.0	21.0	17,036.5
Communities and Local Government	9110.2	2,631.0		11,741.2
Finance	170.0			170.0
Education and Skills	4,402.8	416.3		4,819.1
Justice	2,825.8		52.2	2,878.0
Transport, Infrastructure and Connectivity	3,866.9		131.2	3998.1
Environment, Climate Change and Land Reform	554.0			554.0
Rural Economy and Tourism	1,161.5		0.1	1,161.6
Economy, Fair Work and Culture	951.6			951.6
Social Security and Older People	4,000.0			4,000.0
Constitution, Europe and External Affairs	80.3			80.3
Total Programme	44,038.6	3,147.3	204.5	47,390.4
Crown Office and Procurator Fiscal	156.7			156.7
Total Scottish Government (Consolidated)	44,195.3	3,147.3	204.5	47,547.1
Scottish Housing Regulator	5.1			5.1
National Records of Scotland	63.3			63.3
Office of the Scottish Charity Regulator	3.6			3.6
Scottish Courts and Tribunals Service	129.3			129.3
Scottish Fiscal Commission	2.0			2.0
Revenue Scotland	7.1			7.1
Registers of Scotland	11.2			11.2
Food Standards Scotland	19.1	0.4		19.5
Scottish Teachers' and NHS Pension Schemes		5,853.8		5,853.8
Total Scottish Administration	44,436.0	9,001.5	204.5	53,642.0
Direct Funded Bodies
Scottish Parliament Corporate Body	122.5	2.0		124.5
Audit Scotland	11.1			11.1
Total Scottish Budget	44,569.6	9,003.5	204.5	53,777.6

Table E.04: Revised Overall Cash Authorisation (Total Funding Requirement)
	Budget	Depreciation	Other	Cash Authorisation
	Budget	Adjustments		Cash Authorisation
	£m	£m	£m	£m
Scottish Administration	53,642.0	(1,211.0)	(5,765.9)	46,665.1
Scottish Parliament Corporate Body	124.5	(11.8)	(2.1)	110.6
Audit Scotland	11.1	(0.3)		10.8
Total	53,777.6	(1,223.1)	(5,768.0)	46,786.5

Sources of Funding for Scottish Budget:
Cash grant from the Scottish Consolidated Fund	28,017.3
Non-Domestic Rate Income	2,631.0
Scottish Rate of Income Tax	12,263.0
Forecast receipts from LBTT and Landfill Tax	674.0
Fines, Forfeitures and Fixed Penalties	25.0
Queen's and Lord Treasurers Remembrancer	5.0
Resource borrowing	319.0
Capital borrowing	450.0
Supermarket Receipts	185.0
National Insurance Contributions	2,217.2
Total Cash Authorisation	46,786.5

Table E.05: Scottish Parliament Corporate Body Details of Proposed Budget
Proposed Budget	2020-21	2021-22
	Total	Operating	Capital	Total
	£m	£m	£m	£m
	108.2	123.5	1.0	124.5
Less Retained Income	(1.0)	-	-	-
Capital Receipts Applied	-	-	-	-
	107.2	123.5	1.0	124.5
Budget Analysis
Scottish Parliament Administration Costs	106.3	123.5	-	123.5
Scottish Parliament Capital Expenditure	0.9	-	1.0	1.0
Net Expenditure	107.2	123.5	1.0	124.5

Table E.06: Audit Scotland Details of Proposed Budget
Proposed Budget	2020-21	2021-22
	Total	Operating	Capital	Total
	£m	£m	£m	£m
	27.3	29.5	0.3	29.8
Less Retained Income	(18.4)	(18.7)	-	(18.7)
Capital Receipts Applied	-	-	-	-
	8.9	10.8	0.3	11.1
Budget Analysis
Audit Scotland Capital	0.2	-	0.3	0.3
Less: income from fees and charges (Accounts Commission)	(11.9)	(12.2)	-	(12.2)
Less: income from fees and charges (Parliament and the Auditor General)	(6.5)	(6.5)	-	(6.5)
Support to Parliament and the Auditor General: Current expenditure	15.2	17.3	-	17.3
Support to the Accounts Commission: Current expenditure	11.9	12.2	-	12.2
Net Expenditure	8.9	10.8	0.3	11.1

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