Publication - Corporate report

Scottish Budget 2021 to 2022

Published: 28 Jan 2021
Directorate:
Budget and Public Spending Directorate
Part of:
Money and tax, Scottish Budget
ISBN:
9781800045507

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

Scottish Budget 2021 to 2022
Annex E Budget Bill Reconciliation and Cash Authorisation

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)
£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 Adjustments Cash Authorisation
Depreciation Other
£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

Contact

Email: Finance.Co-ordination@gov.scot