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Publication - Corporate report

Scottish Budget: 2023 to 2024

Published
15 December 2022
From
Deputy First Minister, +4 more … Chief Financial Officer, Director of Budget and Public Spending, Director of Fiscal Sustainability and Exchequer Development, Director-General Scottish Exchequer
Directorate
Budget and Public Spending Directorate, +1 more … Tax and Revenues Directorate
Part of
Economy, Money and tax, Scottish Budget
ISBN
9781805250425

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

This document is part of a collection

View supporting documents Supporting documents

Annex E Budget Bill Reconciliation and Cash Authorisation

Table E.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2022–23
Portfolios (with at least one Executive NDPB) NDPB Budget (Cash terms) Non–Cash items NDPB Budget (Resource Terms)
£m £m £m
Health and Social Care 114.3 1.3 115.5
Finance and Economy 692.1 24.9 716.9
Education and Skills 2,282.6 32.4 2,315.0
Justice and Veterans 1,903.2 78.7 1,981.9
Net Zero, Energy and Transport 1,059.2 25.2 1,084.4
Rural Affairs and Islands 4.2 0.1 4.2
Constitution, External Affairs and Culture 169.9 14.4 184.2
Total 6,225.4 176.8 6,402.2
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 Social Care 19,161.2 (1.3) – 21.0 (23.0) – 19,157.9
Social Justice, Housing and Local Government 18,296.7 – – – (9.3) (791.2) 17,496.2
Finance and Economy 8,401.3 (24.9) – – (6,942.1) – 1,434.2
Education and Skills 4,240.5 (32.4) – – – 646.3 4,854.5
Justice and Veterans 3,365.7 (78.7) (32.6) 1.2 (147.6) 86.5 3,194.3
Net Zero, Energy and Transport 4,648.2 (25.2) 42.8 (25.4) (2.9) 58.4 4,695.9
Rural Affairs and Islands 964.9 (0.1) 0.1 – – – 964.9
Constitution, External Affairs and Culture 347.0 (14.4) – – (33.0) – 299.6
Deputy First Minister and Covid Recovery 45.0 – – – – – 45.0
Crown Office and Procurator Fiscal Service 196.6 – – – – – 196.6
National Records of Scotland – – – – 33.0 – 33.0
Teachers and NHS Pensions – – – – 6,921.0 – 6,921.0
Office of Scottish Charity Regulator – – – – 3.3 – 3.3
Scottish Courts and Tribunals Service – – – – 147.6 – 147.6
Scottish Housing Regulator – – – – 6.0 – 6.0
Scottish Fiscal Commission – – – – 2.5 – 2.5
Revenue Scotland – – – – 8.2 – 8.2
Registers of Scotland – – – – 10.4 – 10.4
Environmental Standards Scotland – – – – 2.9 – 2.9
Food Standards Scotland – – – – 23.0 – 23.0
The Scottish Government 59,666.9 (176.8) 10.3 (3.2) – – 59,497.1
Scottish Parliament and Audit Scotland* 146.4 – – – – – 146.4
Scottish Budget for parliamentary approval 59,813.3 (176.8) 10.3 (3.2) – – 59,643.5

* 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 Expenditure Within AME Other Expenditure Total Budget
£m £m £m £m
Scottish Government – Portfolios
Health and Social Care 19,036.9 100.0 21.0 19,157.9
Social Justice, Housing and Local Government 14,449.2 3,047.0 – 17,496.2
Finance and Economy 1,434.2 – – 1,434.2
Education and Skills 4,433.7 420.8 – 4,854.5
Justice and Veterans 3,098.9 – 95.4 3,194.3
Net Zero, Energy and Transport 4,695.9 – – 4,695.9
Rural Affairs and Islands 964.8 – 0.1 964.9
Constitution, External Affairs and Culture 299.6 – – 299.6
Deputy First Minister and Covid Recovery 45.0 – – 45.0
Total Programme 48,458.3 3,567.8 116.5 52,142.6
Crown Office and Procurator Fiscal 196.6 – – 196.6
Total Scottish Government (Consolidated) 48,654.9 3,567.8 116.5 52,339.2
Scottish Housing Regulator 6.0 – – 6.0
National Records of Scotland 33.0 – – 33.0
Office of the Scottish Charity Regulator 3.3 – – 3.3
Scottish Courts and Tribunals Service 147.6 – – 147.6
Scottish Fiscal Commission 2.5 – – 2.5
Revenue Scotland 8.2 – – 8.2
Registers of Scotland 10.4 – – 10.4
Environmental Standards Scotland 2.9 – – 2.9
Food Standards Scotland 22.7 0.4 – 23.0
Scottish Teachers' and NHS Pension Schemes – 6,921.0 – 6,921.0
Total Scottish Administration 48,891.5 10,489.2 116.5 59,497.1
Direct Funded Bodies
Scottish Parliament Corporate Body 132.2 2.0 – 134.2
Audit Scotland 12.2 – – 12.2
Total Scottish Budget 49,035.8 10,491.2 116.5 59,643.5
Table E.04: Revised Overall Cash Authorisation (Total Funding Requirement)
Budget Adjustments Cash Authorisation
Depreciation Other
£m £m £m £m
Scottish Administration 59,497.1 (702.9) (7,021.0) 51,773.2
Scottish Parliament Corporate Body 134.2 (14.6) (2.0) 117.6
Audit Scotland 12.2 (0.4) – 11.8
Total 59,643.5 (717.9) (7,023.0) 51,902.6
Table E.05: Scottish Parliament Corporate Body
Details of Proposed Budget
2022–23 2023–24
Total Operating Capital Total
£m £m £m £m
Proposed Budget 128.0 132.7 1.5 134.2
Less Retained Income – – – –
Capital Receipts Applied – – – –
128.0 132.7 1.5 134.2
Budget Analysis
Scottish Parliament Administration Costs 127.2 132.7 – 132.7
Scottish Parliament Capital Expenditure 0.8 – 1.5 1.5
Net Expenditure 128.0 132.7 1.5 134.2
Table E.06: Audit Scotland
Details of Proposed Budget
2022–23 2023–24
Total Operating Capital Total
£m £m £m £m
Proposed Budget 30.9 35.0 0.2 35.1
Less Retained Income (19.3) (22.9) – (22.9)
Capital Receipts Applied – – – –
11.6 12.1 0.2 12.2
Budget Analysis
Audit Scotland Capital 0.3 – 0.2 0.2
Less: income from fees and charges (Accounts Commission) (12.6) (14.3) – (14.3)
Less: income from fees and charges (Parliament & the Auditor General) (6.7) (8.7) – (8.7)
Support to Parliament and the Auditor General: current expenditure 18.0 20.7 – 20.7
Support to the Accounts Commission: current expenditure 12.6 14.3 – 14.3
Net Expenditure 11.6 12.1 0.2 12.2

Contact

Email: ScottishBudget@gov.scot

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