Publication - Corporate report
Scottish Budget 2022 to 2023
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2022 to 2023, as presented to the Scottish Parliament.
Annex E
| Portfolios (with at least one Executive NDPB) | NDPB Budget (Cash terms) £m |
Non-Cash items £m |
NDPB Budget (Resource Terms) £m |
|---|---|---|---|
| Health and Social Care | 112.2 | 1.3 | 113.5 |
| Finance and the Economy | 649.3 | 24.9 | 674.2 |
| Education and Skills | 2,253.0 | 35.4 | 2,288.4 |
| Justice and Veterans | 1,781.1 | 76.8 | 1,857.9 |
| Net Zero, Energy and Transport | 213.2 | 23.2 | 236.4 |
| Rural Affairs and Islands | 3.9 | 0.1 | 4.0 |
| Constitution, External Affairs and Culture | 168.4 | 12.5 | 180.9 |
| Total | 5,181.1 | 174.2 | 5,355.3 |
| 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 Social Care | 18,043.1 | (1.3) | – | 21.0 | (23.0) | – | 18,039.8 |
| Social Justice, Housing and Local Government | 16,724.4 | – | – | – | (8.7) | (791.3) | 15,924.4 |
| Finance and the Economy | 8,219.9 | (24.9) | (167.8) | – | (6,489.1) | – | 1,538.1 |
| Education and Skills | 4,146.5 | (35.4) | – | – | 646.4 | 4,757.5 | |
| Justice and Veterans | 3,143.3 | (76.8) | (31.2) | 1.6 | (133.5) | 86.5 | 2,989.9 |
| Net Zero, Energy and Transport | 4,412.6 | (23.2) | 42.8 | (23.3) | (2.2) | 58.4 | 4,465.1 |
| Rural Affairs and Islands | 966.8 | (0.1) | 0.1 | – | – | – | 966.8 |
| Constitution, External Affairs and Culture | 370.5 | (12.5) | – | – | (59.6) | – | 298.4 |
| Deputy First Minister and Covid Recovery | 42.9 | – | – | – | – | – | 42.9 |
| Crown Office and Procurator Fiscal Service | 180.9 | – | – | – | – | – | 180.9 |
| National Records of Scotland | – | – | – | – | 59.6 | – | 59.6 |
| Teachers and NHS Pensions | – | – | – | – | 6,470.4 | – | 6,470.4 |
| Office of Scottish Charity Regulator | – | – | – | – | 3.4 | – | 3.4 |
| Scottish Courts and Tribunals Service | – | – | – | – | 133.5 | – | 133.5 |
| Scottish Housing Regulator | – | – | – | – | 5.3 | – | 5.3 |
| Scottish Fiscal Commission | – | – | – | – | 2.3 | – | 2.3 |
| Revenue Scotland | – | – | – | – | 7.9 | – | 7.9 |
| Registers of Scotland | – | – | – | – | 8.5 | – | 8.5 |
| Environmental Standards Scotland | – | – | – | – | 2.2 | – | 2.2 |
| Food Standards Scotland | – | – | – | – | 23.0 | – | 23.0 |
| The Scottish Government | 56,250.9 | (174.2) | (156.1) | (0.7) | 0.0 | 0.0 | 55,919.9 |
| Scottish Parliament and Audit Scotland* | 139.7 | – | – | – | – | – | 139.7 |
| Total Managed Expenditure | 56,390.6 | (174.2) | (156.1) | (0.7) | 0.0 | 0.0 | 56,059.6 |
* Annex tables E.05 and E.06 show a further breakdown
| Expenditure Within Expenditure Limit £m |
Expenditure Within UK Funded AME £m |
Other Expenditure £m |
Total Budget £m |
|
|---|---|---|---|---|
| Scottish Government - Portfolios | ||||
| Health and Social Care | 17,918.8 | 100.0 | 21.0 | 18,039.8 |
| Social Justice, Housing and Local Government | 13,158.4 | 2,766.0 | – | 15,924.4 |
| Finance and the Economy | 1,538.1 | – | – | 1,538.1 |
| Education and Skills | 4,396.2 | 361.3 | – | 4,757.5 |
| Justice and Veterans | 2,899.5 | – | 90.4 | 2,989.9 |
| Net Zero, Energy and Transport | 4,465.1 | – | 4,465.1 | |
| Rural Affairs and Islands | 966.7 | – | 0.1 | 966.8 |
| Constitution, External Affairs and Culture | 298.4 | – | – | 298.4 |
| Deputy First Minister and Covid Recovery | 42.9 | – | – | 42.9 |
| Total Programme | 45,684.1 | 3,227.3 | 111.5 | 49,022.9 |
| Crown Office and Procurator Fiscal | 180.9 | – | – | 180.9 |
| Total Scottish Government (Consolidated) | 45,865.0 | 3,227.3 | 111.5 | 49,203.8 |
| Scottish Housing Regulator | 5.3 | – | – | 5.3 |
| National Records of Scotland | 59.6 | – | – | 59.6 |
| Office of the Scottish Charity Regulator | 3.4 | – | – | 3.4 |
| Scottish Courts and Tribunals Service | 133.5 | – | – | 133.5 |
| Scottish Fiscal Commission | 2.3 | – | – | 2.3 |
| Revenue Scotland | 7.9 | – | – | 7.9 |
| Registers of Scotland | 8.5 | – | – | 8.5 |
| Environmental Standards Scotland | 2.2 | – | – | 2.2 |
| Food Standards Scotland | 22.6 | 0.4 | – | 23.0 |
| Scottish Teachers’ and NHS Pension Schemes | 6,470.4 | – | 6,470.4 | |
| Total Scottish Administration | 46,110.3 | 9,698.1 | 111.5 | 55,919.9 |
| Direct Funded Bodies | – | – | – | – |
| Scottish Parliament Corporate Body | 126.1 | 2.0 | – | 128.1 |
| Audit Scotland | 11.6 | – | – | 11.6 |
| Total Scottish Budget | 46,248.0 | 9,700.1 | 111.5 | 56,059.6 |
| Sources of Funding for Scottish Budget: | ||||
| Cash grant from the Scottish Consolidated Fund | 29,075.9 | |||
| Non-Domestic Rate Income | 2,766.0 | |||
| Scottish Rate of Income Tax | 13,670.7 | |||
| Forecast receipts from LBTT and Landfill Tax | 849.8 | |||
| Fines, Forfeitures and Fixed Penalties | 25.0 | |||
| Queen's and Lord Treasurers Remembrancer | 5.0 | |||
| Resource borrowing | 15.0 | |||
| Capital borrowing | 450.0 | |||
| National Insurance Contributions | 2,276.2 | |||
| Total Cash Authorisation | 49,133.6 | |||
| Budget | Adjustments | Cash Authorisation | ||
|---|---|---|---|---|
| £m | Depreciation £m |
Other £m |
£m | |
| Scottish Administration | 55,919.9 | (835.8) | (6,073.9) | 49,010.2 |
| Scottish Parliament Corporate Body | 128.1 | (13.9) | (2.0) | 112.2 |
| Audit Scotland | 11.6 | (0.3) | 11.3 | |
| Total | 56,059.6 | (850.0) | (6,075.9) | 49,133.6 |
| Sources of Funding for Scottish Budget: | |
|---|---|
| Cash grant from the Scottish Consolidated Fund | 29,075.9 |
| Non-Domestic Rate Income | 2,766.0 |
| Scottish Rate of Income Tax | 13,670.7 |
| Forecast receipts from LBTT and Landfill Tax | 849.8 |
| Fines, Forfeitures and Fixed Penalties | 25.0 |
| Queen's and Lord Treasurers Remembrancer | 5.0 |
| Resource borrowing | 15.0 |
| Capital borrowing | 450.0 |
| National Insurance Contributions | 2,276.2 |
| Total Cash Authorisation | 49,133.6 |
| Proposed Budget | 2021-22 | 2022-23 | ||
|---|---|---|---|---|
| Total £m |
Operating £m |
Capital £m |
Total £m |
|
| 124.5 | 127.2 | 0.8 | 128.0 | |
| Less Retained Income | – | – | – | – |
| Capital Receipts Applied | – | – | – | – |
| 124.5 | 127.2 | 0.8 | 128.0 | |
| Budget Analysis | ||||
| Scottish Parliament Administration Costs | 123.5 | 127.2 | – | 127.2 |
| Scottish Parliament Capital Expenditure | 1.0 | – | 0.8 | 0.8 |
| Net Expenditure | 124.5 | 127.2 | 0.8 | 128.0 |
| Proposed Budget | 2021-22 | 2022-23 | ||
|---|---|---|---|---|
| Total £m |
Operating £m |
Capital £m |
Total £m |
|
| 29.8 | 30.6 | 0.3 | 30.9 | |
| Less Retained Income | (18.7) | (19.3) | – | (19.3) |
| Capital Receipts Applied | – | – | – | – |
| 11.1 | 11.3 | 0.3 | 11.6 | |
| Budget Analysis | ||||
| Audit Scotland Capital | 0.3 | – | 0.3 | 0.3 |
| Less: income from fees & charges (Accounts Commission) | (12.2) | (12.6) | – | (12.6) |
| Less: income from fees & charges (Parliament & the Auditor General) | (6.5) | (6.7) | – | (6.7) |
| Support to Parliament & the Auditor General: Current expenditure | 17.3 | 18.0 | – | 18.0 |
| Support to the Accounts Commission: Current expenditure | 12.2 | 12.6 | – | 12.6 |
| Net Expenditure | 11.1 | 11.3 | 0.3 | 11.6 |
Contact
Email: ScottishBudget@gov.scot