Information

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.

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Annex E

Table E.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2022-23
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
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 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

Table E.03: The Components of the Scottish Budget 2022-23
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
Table E.04: Revised Overall Cash Authorisation (Total Funding Requirement)
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
Table E.05: Scottish Parliament Corporate Body, Details of Proposed Budget
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
Table E.06: Audit Scotland, Details of Proposed Budget
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

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