Publication - Corporate report
Spring Budget Revision 2019-20 Supporting Document
This document supports the Budget (Scotland ) Act 2019 Amendment Regulations 2020 known as the Spring Budget Revision 2019-20 and provides details of revised Level 2 and 3 budgets.
Social Security and Older People
Schedule 2.1 Total Changes for the Spring Budget Revision
| Operating | Capital | Total | |
|---|---|---|---|
| £m | £m | £m | |
| Total Budget in the Autumn Budget Revision | 476.1 | 10.0 | 486.1 |
| Changes Proposed | |||
| Funding Changes | 0.0 | 50.9 | 50.9 |
| Technical Adjustments | -0.7 | 6.2 | 5.5 |
| Net Whitehall Transfers | 1.4 | 0.0 | 1.4 |
| Net Transfers within Scottish Block | -0.7 | 0.0 | -0.7 |
| Total changes proposed | 0.0 | 57.1 | 57.1 |
| Proposed Budget following Spring Budget Revision | 476.1 | 67.1 | 543.2 |
| Operating | Capital | Total | |
|---|---|---|---|
| £m | £m | £m | |
| Expenditure Limit: | |||
| Social Security | 101.9 | 60.9 | 162.8 |
| Social Security Assistance | 340.6 | 6.2 | 346.8 |
| Equalities | 28.6 | 0.0 | 28.6 |
| Total Expenditure Limit | 471.1 | 67.1 | 538.2 |
| UK Funded AME: | |||
| Social Security Assistance | 5.0 | 0.0 | 5.0 |
| Total UK Funded AME | 5.0 | 0.0 | 5.0 |
| Other Expenditure: | |||
| Total Other Expenditure | 0.0 | 0.0 | 0.0 |
| Total Budget | 476.1 | 67.1 | 543.2 |
| Total Limit on Income (accruing resources) | 10.0 | ||
Schedule 3.1 Social Security
Details of Proposed Budget
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 115.5 | 10.0 | 125.5 |
| ABR changes | -6.7 | 0.0 | 44.0 |
| ABR Budget | 108.8 | 10.0 | 118.8 |
| Proposed changes | -6.9 | 50.9 | 44.0 |
| SBR Proposed Budget | 101.9 | 60.9 | 162.8 |
| Summary of proposed changes | |||
| Allocation of available funding to support capital projects | 0.0 | 45.9 | 45.9 |
| Additional funding to develop and implement the Scottish Child Payment benefit | 0.0 | 5.0 | 5.0 |
| Revised budget requirement due to capitalisation of staff costs | -7.3 | 0.0 | -7.3 |
| Transfer from Social Security Scotland to develop IT systems | 3.0 | 0.0 | 3.0 |
| Transfer to Social Security programme costs to develop IT systems | -3.0 | 0.0 | -3.0 |
| Miscellaneous minor transfers | 0.4 | 0.0 | 0.4 |
| -6.9 | 50.9 | 44.0 | |
| Proposed Budget following Spring Budget Revision | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 101.9 | 60.9 | 162.8 |
| Less: Retained Income | 0.0 | 0.0 | 0.0 |
| Capital Receipts Applied | 0.0 | 0.0 | 0.0 |
| 101.9 | 60.9 | 162.8 | |
| Budget Analysis | |||
| Scottish Welfare Fund - Administration | 0.1 | 0.0 | 0.1 |
| Discretionary Housing Payments - Administration | 0.0 | 0.0 | 0.0 |
| Social Security Advice Policy and Programme Costs | 63.3 | 60.9 | 124.2 |
| Social Security Scotland | 38.5 | 0.0 | 38.5 |
| Net Expenditure | 101.9 | 60.9 | 162.8 |
Schedule 3.2 Social Security Assistance
Details of Proposed Budget
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 434.8 | 0.0 | 434.8 |
| ABR changes | -94.1 | 0.0 | 11.1 |
| ABR Budget | 340.7 | 0.0 | 340.7 |
| Proposed changes | 4.9 | 6.2 | 11.1 |
| SBR Proposed Budget | 345.6 | 6.2 | 351.8 |
| Summary of proposed changes | |||
| Additional funding for Best Start Grant | 6.1 | 0.0 | 6.1 |
| Reclassification of Funeral Expense Assistance | -6.2 | 6.2 | 0.0 |
| Additional funding (AME) to cover impairments in relation to Carer's Allowance | 5.0 | 0.0 | 5.0 |
| 4.9 | 6.2 | 11.1 | |
| Proposed Budget following Spring Budget Revision | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 345.6 | 6.2 | 351.8 |
| Less: Retained Income | 0.0 | 0.0 | 0.0 |
| Capital Receipts Applied | 0.0 | 0.0 | 0.0 |
| 345.6 | 6.2 | 351.8 | |
| Budget Analysis | |||
| Scottish Welfare Fund | 0.0 | 0.0 | 0.0 |
| Discretionary Housing Payments - BTM | 0.0 | 0.0 | 0.0 |
| Discretionary Housing Payments - Other | 0.0 | 0.0 | 0.0 |
| Funeral Expense Assistance | 0.0 | 6.2 | 6.2 |
| Carer's Allowance | 288.0 | 0.0 | 288.0 |
| Carer's Allowance Supplement | 37.0 | 0.0 | 37.0 |
| Best Start Grant | 20.6 | 0.0 | 20.6 |
| Net Expenditure | 345.6 | 6.2 | 351.8 |
Schedule 3.3 Equalities
Details of Proposed Budget
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 24.6 | 0.0 | 24.6 |
| ABR changes | 2.0 | 0.0 | 2.0 |
| ABR Budget | 26.6 | 0.0 | 26.6 |
| Proposed changes | 2.0 | 0.0 | 2.0 |
| SBR Proposed Budget | 28.6 | 0.0 | 28.6 |
| Summary of proposed changes | |||
| Transfer from HM Treasury in relation to Tampon Tax allocations | 1.4 | 0.0 | 1.4 |
| Miscellaneous minor transfers | 0.6 | 0.0 | 0.6 |
| 2.0 | 0.0 | 2.0 | |
| Proposed Budget following Spring Budget Revision | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 28.6 | 0.0 | 28.6 |
| Less: Retained Income | 0.0 | 0.0 | 0.0 |
| Capital Receipts Applied | 0.0 | 0.0 | 0.0 |
| 28.6 | 0.0 | 28.6 | |
| Budget Analysis | |||
| Equalities | 28.6 | 0.0 | 28.6 |
| Net Expenditure | 28.6 | 0.0 | 28.6 |