Publication - Publication

Spring Budget Revision 2019-20 Supporting Document

Published: 6 Feb 2020

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.

116 page PDF

1.5 MB

116 page PDF

1.5 MB

Contents
Spring Budget Revision 2019-20 Supporting Document
Summary Tables

116 page PDF

1.5 MB

Summary Tables

Table 1.1 Changes sought in Spring Revision (TME)

Scottish Government Portfolios Resources other
than Accruing
Resources as
shown in the
Autumn Budget
Revision
Change
Proposed
Revised
Budget
£m £m £m
Health and Sport 14,452.6 134.6 14,587.2
Communities & Local Government 11,649.7 20.1 11,669.8
Finance, Economy & Fair Work 766.8 -37.5 729.3
Education and Skills 4,065.1 56.6 4,121.7
Justice 2,612.9 187.2 2,800.1
Transport, Infrastructure & Connectivity 2,944.6 16.1 2,960.7
Environment, Climate Change and Land Reform 478.8 -2.6 476.2
Rural Economy 362.4 30.5 392.9
Culture, Tourism & External Affairs 283.8 1.9 285.7
Social Security & Older People 486.1 57.1 543.2
Government Business & Constitutional Relations 11.9 3.0 14.9
Crown Office and Procurator Fiscal 124.6 9.5 134.1
Total Scottish Government (Consolidated) 38,239.3 476.5 38,715.8
National Records of Scotland 38.0 5.9 43.9
Office of the Scottish Charity Regulator 3.4 0.0 3.4
Scottish Courts and Tribunals Service 126.7 14.5 141.2
Scottish Fiscal Commission 1.9 0.0 1.9
Revenue Scotland 7.7 1.1 8.8
Food Standards Scotland 16.3 2.6 18.9
Scottish Housing Regulator 4.6 0.0 4.6
NHS and Teachers' Pensions 4,545.0 594.6 5,139.6
Total Scottish Administration 42,982.9 1,095.2 44,078.1
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 104.3 3.3 107.6
Audit Scotland 7.6 10.0 17.6
Total Scottish Budget 43,094.8 1,108.5 44,203.3

Table 1.2 Summary of Changes by Type (TME)

Scottish Government Portfolios Resources other
than Accruing
Resources as
shown in Autumn
Budget Revision
Changes Proposed Revised
Budget
Funding
Changes
Technical
Adjustments
Net
Whitehall
transfers
Net Transfers
within Scottish
Block*
£m £m £m £m £m £m
Health and Sport 14,452.6 51.0 54.9 39.4 -10.7 14,587.2
Communities & Local Government 11,649.7 -3.1 1.4 21.8 11,669.8
Finance, Economy & Fair Work 766.8 -42.0 1.1 0.8 2.6 729.3
Education and Skills 4,065.1 64.8 -11.7 3.5 4,121.7
Justice 2,612.9 155.1 37.9 -5.8 2,800.1
Transport, Infrastructure & Connectivity 2,944.6 13.5 16.1 5.1 -18.6 2,960.7
Environment, Climate Change and Land Reform 478.8 5.4 -8.5 2.8 -2.3 476.2
Rural Economy 362.4 -59.6 84.6 5.5 392.9
Culture, Tourism & External Affairs 283.8 -2.9 5.5 0.1 -0.8 285.7
Social Security & Older People 486.1 50.9 5.5 1.4 -0.7 543.2
Government Business & Constitutional Relations 11.9 3.1 -0.1 14.9
Crown Office and Procurator Fiscal 124.6 5.9 1.8 1.8 134.1
Scottish Government 38,239.3 242.1 102.6 135.6 -3.8 38,715.8
National Records of Scotland 38.0 5.9 0.7 0.1 -0.8 43.9
Office of the Scottish Charity Regulator 3.4 3.4
Scottish Courts & Tribunals Service 126.7 8.0 2.6 3.9 141.2
Scottish Fiscal Commission 1.9 1.9
Revenue Scotland 7.7 0.3 0.3 0.5 8.8
Food Standards Scotland 16.3 -0.4 0.7 2.3 18.9
Scottish Housing Regulator 4.6 4.6
NHS and Teachers' Pensions 4,545.0 594.6 5,139.6
Scottish Administration 42,982.9 255.9 701.5 138.0 -0.2 44,078.1
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 104.3 3.3 107.6
Audit Scotland 7.6 10.0 17.6
Total Scottish Budget 43,094.8 255.9 714.8 138.0 -0.2 44,203.3

* may not sum to zero due to roundings

The Consolidated Accounts of the Scottish Government for 2019-20 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts

Scottish Government - Portfolios Within
Expenditure
Limit
Within
UK
Funded AME
Other
Expenditure
Total
Budget
£m £m £m £m
Health and Sport 14,399.3 91.0 96.9 14,587.2
Communities & Local Government 8,816.8 2,853.0 11,669.8
Finance, Economy & Fair Work 729.3 729.3
Education and Skills 3,736.1 385.6 4,121.7
Justice 2,718.8 81.3 2,800.1
Transport, Infrastructure & Connectivity 2,815.4 145.3 2,960.7
Environment, Climate Change and Land Reform 476.2 476.2
Rural Economy 392.8 0.1 392.9
Culture, Tourism & External Affairs 285.7 285.7
Social Security & Older People 538.2 5.0 543.2
Government Business & Constitutional Relations 14.9 14.9
Crown Office and Procurator Fiscal 132.3 1.8 134.1
Consolidated Accounts 35,055.8 3,336.4 323.6 38,715.8

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets - Other Bodies Not Included in the Consolidated Accounts

Other Bodies Within
Expenditure
Limit
Within
UK
Funded AME
Other
Expenditure
Total
Budget
£m £m £m £m
National Records of Scotland 43.9 43.9
Office of the Scottish Charity Regulator 3.4 3.4
Scottish Courts & Tribunals Service 138.6 2.6 141.2
Scottish Fiscal Commission 1.9 1.9
Revenue Scotland 8.8 8.8
Food Standards Scotland 18.2 0.7 18.9
Scottish Housing Regulator 4.6 4.6
NHS and Teachers' Pensions 5,139.6 5,139.6
Scottish Parliamentary Corporate Body 102.3 5.3 107.6
Audit Scotland 7.6 10.0 17.6
Total Other bodies 329.3 5,158.2 0.0 5,487.5

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

Autumn Budget
Revision
Change
Proposed
Revised Cash
authorisation
£m £m £m
Scottish Administration 38,343.4 10.4 38,353.8
Scottish Parliamentary Corporate Body 91.7 0.1 91.8
Audit Scotland 7.3 0.0 7.3
Total Cash Authorisation 38,442.4 10.5 38,452.9

Table 1.6 Reconciliation of Revised Budget to Cash Authorisation

 

Revised
Budget
Adjustments for Non Cash Items Cash
Authorisation
Depreciation Other
£m £m £m £m
Scottish Government - Core 38,581.7 -786.3 103.8 37,899.2
Crown Office and Procurator Fiscal 134.1 -3.7 -1.8 128.6
National Records of Scotland 43.9 -3.6 40.3
Office of the Scottish Charity Regulator 3.4 -0.1 3.3
Scottish Courts & Tribunals Service 141.2 -21.3 -2.6 117.3
Scottish Fiscal Commission 1.9 1.9
Revenue Scotland 8.8 -0.2 8.6
Food Standards Scotland 18.9 -0.6 -0.6 17.7
Scottish Housing Regulator 4.6 -0.2 4.4
Scottish Teachers' and NHS Pensions 5,139.6 -5,007.1 132.5
Scottish Administration 44,078.1 -816.0 -4,908.3 38,353.8
Scottish Parliamentary Corporate Body 107.6 -10.5 -5.3 91.8
Audit Scotland 17.6 -0.3 -10.0 7.3
Total Cash Authorisation 44,203.3 -826.8 -4,923.6 38,452.9

Sources of Funding for Scottish Administration

Cash Grants from the Consolidated Fund (includes EU funds) 20,389.3
Non Domestic Rate Income 2,853.0
Forecast receipts from Scottish Rate of Income Tax 11,684.0
Forecast Receipts from LBTT and Landfill Tax 747.0
Fines, Forfeitures and Fixed Penalties 25.0
Queen's and Lord Treasurers Remembrancer 65.0
Capital borrowing 450.0
National Insurance Contributions 2,239.6
Total Cash Authorisation 38, 452.9

Table 1.7 a: Funding Reconciliation (reserve)

£m
Forecast Closing Reserve balance brought forward from 2018-191 567.5
Late consequentials for 2018-19 carried forward to 2019-20 148.0
Barnett consequentials (UK Main Estimate) 572.2
Additional carry forward from 2018-19 Final Outturn 37.5
Barnett consequentials (UK Supplementary Estimate) 323.6
Total funding available for deployment 1648.8
Already deployed in 2019-20 budgets -407.5
Deployed at Autumn Budget Revision -497.1
Deployed at Spring Budget Revision -255.9
Balance for future deployment 488.3

Table 1.7 b: Funding Reconciliation (budget changes)

£m
Budget as approved in Budget Bill 2019-20 42,557.9
Changes at Autumn Budget Revision 536.9
Proposed changes at Spring Budget Revision 1,108.5
Revised Budget following Spring Revision 44,203.3
Sources of funding for proposed changes
Deployment from unallocated funds 255.9
Transfers from Whitehall Departments 138.0
non cash technical adjustments 714.8
Minor Presentational changes (roundings) -0.2
Total Changes 1,108.5

1. Forecast closing reserve balance as at 31 March 2019 and notified to Parliament alongside the Provisional Outturn Statement in June 2019

Table 1.8 Capital Spending and Net Investment

Direct
Capital
Financial
Transaction
NDPB
Capital
Capital
Grants to
Local
Authorities
Capital
Grants to
Private
Sector
£m £m £m £m £m
Accounts Definition
Net Investment
Health and Sport 317.6 10.0 197.9
Communities & Local Government -28.0 260.5 884.2 632.9
Finance, Economy & Fair Work 26.3 209.4 50.0 60.6
Education and Skills 550.4 55.5 57.3 175.8 72.0
Justice 12.2 73.4 5.8
Transport, Infrastructure & Connectivity 279.9 63.5 16.1 212.4 1,215.3
Environment, Climate Change and Land Reform 260.1 4.5 7.4 20.4
Rural Economy 17.2 -69.0 -3.7 6.7 58.4
Culture, Tourism & External Affairs 1.5 16.2 8.2
Social Security & Older People 60.9 6.2
Government Business & Constitutional Relations
Crown Office and Procurator Fiscal 10.2
Total Scottish Government (Consolidated) 1,506.8 542.1 166.7 1,329.1 2,271.5
National Records of Scotland 4.4
Scottish Courts and Tribunals Service 20.3
Scottish Fiscal Commission
Revenue Scotland 1.8
Food Standards Scotland 0.6
Office of the Scottish Charity Regulator
Scottish Housing Regulator 0.2
Scottish Teachers' and NHS Pension Schemes
Total Scottish Administration 1,534.1 542.1 166.7 1,329.1 2,271.5
Direct Funded Bodies
Scottish Parliament Corporate Body 1.3
Audit Scotland 0.2
Total Scottish Budget 1,535.6 542.1 166.7 1,329.1 2,271.5

1. Approximately £538m of the E&S direct capital scores in UK Funded AME.

2. Approximately £56m of Health direct capital scores in "Other" Expenditure

3. Financial Transactions £55.5m in Education and Skills, £71.3m in Finance, Economy & Fair Work and £1m in Rural Economy are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.


Contact

Email: Finance.co-ordination@gov.scot