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Scottish Budget: 2023-24

The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2023 to 2024, as presented to the Scottish Parliament.

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Annex B Summary of Portfolio Spending Plans

B.01: Total Proposed Budget for 2023–24
2023–24 Scottish Budget Fiscal Resource Non Cash Resource (Ring-fenced DEL) Capital Financial Transactions Total Annually Managed Expenditure Total
£m £m £m £m £m £m £m
Health and Social Care 18,176 301 578 5 19,061 100 19,161
Social Justice, Housing and Local Government 13,765 67 1,333 85 15,250 3,047 18,297
Finance and Economy 595 50 577 258 1,480 6,921 8,401
Education and Skills 3,059 194 551 15 3,820 421 4,241
Justice and Veterans 3,006 156 203 3,366 3,366
Net Zero, Energy and Transport Portfolio 1,795 197 2,596 61 4,648 4,648
Rural Affairs and Islands 889 11 65 965 965
Constitution, External Affairs and Culture 304 17 26 347 347
Deputy First Minister and Covid Recovery 45 45 45
Crown Office and Procurator Fiscal Service 182 7 8 197 197
Scottish Government 41,816 1,000 5,938 424 49,178 10,489 59,667
Scottish Parliament and Audit Scotland 128 15 1 144 2 146
Total Scotland 41,944 1,015 5,939 424 49,322 10,491 59,813
B.02: Total Managed Expenditure
2021–22 Budget 2022–23 Budget 2023–24 Budget Real terms @ 2022–23 prices
2021–22 Budget 2022–23 Budget 2023–24 Budget
£m £m £m £m £m £m
Health and Social Care 17,235 18,044 19,161 18,072 18,044 18,561
Social Justice, Housing and Local Government 16,554 16,844 18,297 17,358 16,844 17,724
Finance and Economy 7,940 8,051 8,401 8,326 8,051 8,138
Education and Skills 4,325 4,146 4,241 4,535 4,146 4,108
Justice and Veterans 3,029 3,146 3,366 3,176 3,146 3,260
Net Zero, Energy and Transport Portfolio 4,414 4,413 4,648 4,628 4,413 4,503
Rural Affairs and Islands 962 966 965 1,009 966 935
Constitution, External Affairs and Culture 349 370 347 366 370 336
Deputy First Minister and Covid Recovery 65 43 45 68 43 44
Crown Office and Procurator Fiscal Service 155 180 197 163 180 190
Scottish Parliament and Audit Scotland 136 140 146 142 140 142
Total 55,164 56,343 59,813 57,844 56,343 57,940
Table B.03: Fiscal Resource
2021–22 Budget 2022–23 Budget 2023–24 Budget Real terms @ 2022–23 prices
2021–22 Budget 2022–23 Budget 2023–24 Budget
£m £m £m £m £m £m
Health and Social Care 16,333 17,107 18,176 17,127 17,107 17,607
Social Justice, Housing and Local Government 12,955 12,537 13,765 13,584 12,537 13,334
Finance and Economy 1,172 567 595 1,229 567 576
Education and Skills 2,815 2,927 3,059 2,952 2,927 2,963
Justice and Veterans 2,725 2,841 3,006 2,857 2,841 2,912
Net Zero, Energy and Transport Portfolio 1,731 1,672 1,795 1,815 1,672 1,739
Rural Affairs and Islands 837 880 889 877 880 861
Constitution, External Affairs and Culture 316 324 304 332 324 294
Deputy First Minister and Covid Recovery 65 43 45 68 43 44
Crown Office and Procurator Fiscal Service 146 169 182 153 169 176
Scottish Parliament and Audit Scotland 120 122 128 126 122 124
Total 39,214 39,189 41,944 41,120 39,189 40,630
Table B.04: Non–Cash (Ringfenced)
2021–22 Budget 2022–23 Budget 2023–24 Budget Real terms @ 2022–23 prices
2021–22 Budget 2022–23 Budget 2023–24 Budget
£m £m £m £m £m £m
Health and Social Care 272 272 301 286 272 292
Social Justice, Housing and Local Government 20 50 67 21 50 65
Finance and Economy 39 48 50 40 48 49
Education and Skills 673 352 194 706 352 188
Justice and Veterans 138 139 156 144 139 151
Net Zero, Energy and Transport Portfolio 160 195 197 168 195 190
Rural Affairs and Islands 43 10 11 45 10 10
Constitution, External Affairs and Culture 16 16 17 17 16 17
Deputy First Minister and Covid Recovery
Crown Office and Procurator Fiscal Service 5 6 7 5 6 6
Scottish Parliament and Audit Scotland 12 14 15 13 14 15
Total 1,378 1,103 1,015 1,444 1,103 983
Table B.05: Capital (inc Financial Transactions)
2021–22 Budget 2022–23 Budget 2023–24 Budget Real terms @ 2022–23 prices
2021–22 Budget 2022–23 Budget 2023–24 Budget
£m £m £m £m £m £m
Health and Social Care 529 564 583 555 564 565
Social Justice, Housing and Local Government 1,489 1,491 1,418 1,562 1,491 1,373
Finance and Economy 876 966 835 918 966 809
Education and Skills 420 506 566 441 506 548
Justice and Veterans 167 166 203 175 166 197
Net Zero, Energy and Transport Portfolio 2,523 2,545 2,657 2,645 2,545 2,574
Rural Affairs and Islands 83 76 65 87 76 63
Constitution, External Affairs and Culture 17 31 26 18 31 25
Deputy First Minister and Covid Recovery
Crown Office and Procurator Fiscal Service 5 5 8 5 5 8
Scottish Parliament and Audit Scotland 1 1 1 1 1 1
Total 6,110 6,351 6,363 6,407 6,351 6,164
Table B.06: Annually Managed Expenditure
2021–22 Budget 2022–23 Budget 2023–24 Budget Real terms @ 2022–23 prices
2021–22 Budget 2022–23 Budget 2023–24 Budget
£m £m £m £m £m £m
Health and Social Care 100 100 100 105 100 97
Social Justice, Housing and Local Government 2,090 2,766 3,047 2,192 2,766 2,952
Finance and Economy 5,854 6,470 6,921 6,138 6,470 6,704
Education and Skills 416 361 421 437 361 408
Justice and Veterans
Net Zero, Energy and Transport Portfolio
Rural Affairs and Islands
Constitution, External Affairs and Culture
Deputy First Minister and Covid Recovery
Crown Office and Procurator Fiscal Service
Scottish Parliament and Audit Scotland 2 2 2 2 2 2
Total 8,462 9,700 10,491 8,874 9,700 10,163

Contact

Email: ScottishBudget@gov.scot

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