Publication - Corporate report

Spring Budget Revision 2022 to 2023: supporting document

Published: 2 February 2023
Directorate: Financial Management Directorate, +1 more … Public Spending Directorate
Topic: Money and tax, Scottish Budget
ISBN: 9781805254959

Supporting document to the Budget (Scotland) Act 2022 Amendment (No. 2) Regulations 2023. Provides details of Level 2 and 3 budgets.

Supporting documents

Social Justice, Housing & Local Government

Schedule 2.1 Total Changes for the Spring Budget Revision
	Operating	Capital	Total
	£m	£m	£m
Total Budget in the Autumn Budget Revision	16,486.353	230.495	16,716.848
Changes Proposed
Funding Changes	250.044	-6.000	244.044
Technical Adjustment	-96.395	0.000	-96.395
Net Whitehall Transfers	27.294	0.000	27.294
Net Transfers within Scottish Block	1,100.958	9.476	1,110.434
Total changes proposed	1,281.901	3.476	1,285.377
Proposed Budget following Spring Budget Revision	17,768.254	233.971	18,002.225
	Operating	Capital	Total
	£m	£m	£m
Expenditure Limit:
Local Government	9,636.316	0.000	9,636.316
Housing	601.295	126.600	727.895
Social Justice	26.834	1.000	27.834
Third Sector	21.706	4.000	25.706
Central Government Grants to Local Authorities	99.850	0.000	99.850
Connected Communites	0.000	0.000	0.000
Social Security	407.598	100.075	507.673
Social Security Assistance	4,039.419	0.000	4,039.419
Equality, Inclusion and Human Rights	47.176	0.000	47.176
Ukrainian Resettlement	212.200	0.000	212.200
Building Standards	5.270	2.000	7.270
Total Expenditure Limit	15,097.666	233.675	15,331.341
UK Funded AME:
Housing (AME)	-97.412	0.000	-97.412
Social Security (AME)	2.000	0.296	2.296
Non-domestic Rates	2,766.000	0.000	2,766.000
Total UK Funded AME	2,670.588	0.296	2,670.884
Other Expenditure:
Total Other Expenditure	0.000	0.000	0.000
Total Budget	17,768.254	233.971	18,002.225
Total Limit on Income (accruing resources)			90.000

Schedule 3.1 Local Government
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	10,374.290	0.000	10,374.290
ABR Changes	770.977	0.000	770.977
ABR Budget	11,145.267	0.000	11,145.267
Proposed changes	1,224.369	0.000	1,224.369
SBR Proposed Budget	12,369.636	0.000	12,369.636
Summary of proposed changes
Funding for the Teachers' 2021-22 Pay Award	32.800	0.000	32.800
Funding returned for Inter-Island Ferry Services	-1.366	0.000	-1.366
Funding for Regional Connectivity PSO Services - Dundee to Stansted	1.246	0.000	1.246
Transfer from Social Justice for Scottish Child Payment - Bridging Payments	37.307	0.000	37.307
Transfer from Health support school counselling services	4.000	0.000	4.000
Transfer from Health for Mental Health Transition and Recovery Plan - Recovery and Renewal Fund	120.000	0.000	120.000
Transfer from Health for enforcement of health legislation on the sale and purchase of tobacco and nicotine vapour product	1.340	0.000	1.340
Transfer from Education and Skills for the removal of instrumental music tuition charges in schools	9.909	0.000	9.909
Transfer from Education and Skills for the removal of curriculum charges in schools	7.321	0.000	7.321
Transfer from Social Security Assistance for the Scottish Welfare Fund	35.500	0.000	35.500
Transfer from Social Security for Scottish Welfare Fund administration costs	5.373	0.000	5.373
Transfers from Education and Skills for school clothing grants	11.800	0.000	11.800
Transfers from Education and Skills for the provision of the 2021-22 Easter Study Support	3.900	0.000	3.900
Transfer from Health for the implementation of trauma informed practice as part of the National Trauma Training Programme	1.600	0.000	1.600
Transfer from Social Security for Adult Disability Payments	3.409	0.000	3.409
Transfer from Social Security for Scottish Disability Assistance - Child Disability Payments	3.216	0.000	3.216
Transfer from Health and Social Care for additional Mental Health Officer capacity	3.710	0.000	3.710
Transfer from Health and Social Care to increase the capacity of Care at Home provision	124.000	0.000	124.000
Transfer from Health and Social Care to support the implementation of Carers Act	60.500	0.000	60.500
Transfer from Health and Social Care for free personal and nursing care provided by care home operators	27.300	0.000	27.300
Transfer from Health and Social Care to support the investment in integration of the health and social care	257.200	0.000	257.200
Transfer from Health and Social Care for interim care provision	20.000	0.000	20.000
Transfer from Health and Social Care for the annual pay uplift to staff providing direct adult social care in commissioned services in the third and independent sectors	233.500	0.000	233.500
Transfer from Health and Social Care for increased social work capacity in adult services	22.000	0.000	22.000
Transfer from Education and Skills for additional funding for the Teacher Induction Scheme	8.778	0.000	8.778
Transfer from Education and Skills for additional teachers and support staff	145.500	0.000	145.500
Transfer from Housing for Discretionary Housing Payments	2.580	0.000	2.580
Transfer from Housing for the former Housing Support Grant	1.000	0.000	1.000
Transfer from Education and Skills for the Whole Family Wellbeing Fund	32.000	0.000	32.000
Miscellaneous Minor Transfers	3.106	0.000	3.106
Transfer from Health to transform systems and processes for the successful delivery of Self-Directed Support	3.520	0.000	3.520
Transfer from Education and Skills for the expansion of free school meals	30.000	0.000	30.000
Transfer from Education and Skills funding for Renewal of Play Parks	5.000	0.000	5.000
	1,224.369	0.000	1,224.369
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	12,402.316	0.000	12,402.316
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	12,402.316	0.000	12,402.316
Budget Analysis
Non-Domestic Rates (NDR)	2,766.000	0.000	2,766.000
General Revenue Grant	8,959.445	0.000	8,959.445
Support for Capital	672.203	0.000	672.203
Local Authority Advice and Policy	4.668	0.000	4.668
Net Expenditure	12,402.316	0.000	12,402.316
Memorandum Item - Total Local Government Funding
Proposed Budget	Operating	Capital	Total
	£m	£m	£m
Net Expenditure	12,402.316	0.000	12,402.316
Plus Specific Grants included as follows;
Social Justice, Housing & Local Government (Page 21)
Transfer of the Management of Development Funding	92.245	0.000	92.245
Vacant Derelict Land Grant	7.605	0.000	7.605
Education & Skills (Page 50)
Pupil Equity Fund	130.490	0.000	130.490
Early Learning and Childcare Expansion	531.326	0.000	531.326
Gaelic	4.482	0.000	4.482
Justice (Page 63)
Criminal Justice Social Work	86.220	0.000	86.220
Net Zero, Energy and Transport (Page 79)
Cycling, Walking and Safer Routes	35.000	0.000	35.000
Regional Transport Partnership	15.327	0.000	15.327
Heat Networks Early Adopter's Challenge Fund	0.000	0.000	0.000
Support for Inter-Island Ferries	33.102	0.000	33.102
Net Expenditure	13,338.113	0.000	13,338.113

Schedule 3.2 Housing
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	768.690	126.600	895.290
ABR Changes*	-93.479	0.000	-93.479
ABR Budget	675.211	126.600	801.811
Proposed changes	-171.327	0.000	-171.327
SBR Proposed Budget	503.884	126.600	630.484
Summary of proposed changes
Surrender budget for emerging capital underspend within More Homes to support other SG priorities.	-58.198	0.000	-58.198
Transfer grants funding to Ukraine Resettlement for local authorities to refurbish long-term housing for Ukrainians	-7.200	0.000	-7.200
Transfer to Local Government for Discretionary Housing Payments (DHP)	-2.580	0.000	-2.580
Transfer to Local Government for the former Housing Support Grant	-1.000	0.000	-1.000
Transfer to Social Security for the Scottish Welfare Fund	-2.500	0.000	-2.500
AME Budget reflecting changes in the valuation of Shared Equity Investments and outstanding loans	-97.412	0.000	-97.412
Miscellaneous Minor Transfers	-2.437	0.000	-2.437
	-171.327	0.000	-171.327
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	503.883	126.600	630.483
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	503.883	126.600	630.483
Budget Analysis
Communities Analysis	7.141	0.000	7.141
Fuel Poverty/Energy Efficiency	23.128	0.000	23.128
Housing Support	39.315	0.000	39.315
Housing (AME)	-97.412	0.000	-97.412
More Homes	531.711	126.600	658.311
Net Expenditure	503.883	126.600	630.483

*restated to correct miscategorisation between operating and capital budgets. No impact on total figures or HMT control totals

Schedule 3.3 Social Justice
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	100.979	1.000	101.979
ABR Changes	-20.787	1.500	-19.287
ABR Budget	80.192	2.500	82.692
Proposed changes	-53.358	-1.500	-54.858
SBR Proposed Budget	26.834	1.000	27.834
Summary of proposed changes
Surrender budget from emerging underspend to support other SG priorities	-16.977	0.000	-16.977
Transfer to Local Government for Scottish Child Payment - Bridging Payments	-37.307	0.000	-37.307
Transfer to Justice and Veterans for Scottish Legal Aid Board - Improving the Debt Advice Journey Programme	-1.375	0.000	-1.375
Miscellaneous Minor Transfers	2.301	-1.500	0.801
	-53.358	-1.500	-54.858
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	26.834	1.000	27.834
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	26.834	1.000	27.834
Budget Analysis
Fairer Scotland	26.834	1.000	27.834
Net Expenditure	26.834	1.000	27.834

Schedule 3.4 Third Sector
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	21.797	4.000	25.797
ABR Changes	-0.094	0.000	-0.094
ABR Budget	21.703	4.000	25.703
Proposed changes	0.003	0.000	0.003
SBR Proposed Budget	21.706	4.000	25.706
Summary of proposed changes
Miscellaneous Minor Transfers	0.003	0.000	0.003
	0.003	0.000	0.003
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	21.706	4.000	25.706
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	21.706	4.000	25.706
Budget Analysis
Third Sector	21.706	4.000	25.706
Net Expenditure	21.706	4.000	25.706

Schedule 3.5 SJH&LG Central Government Grants to Local Authorities
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	99.850	0.000	99.850
ABR Changes	0.000	0.000	0.000
ABR Budget	99.850	0.000	99.850
Proposed changes	0.000	0.000	0.000
SBR Proposed Budget	99.850	0.000	99.850
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	99.850	0.000	99.850
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	99.850	0.000	99.850
Budget Analysis
Transfer of the Management of Development Funding	92.245	0.000	92.245
Vacant & Derelict Land Grant	7.605	0.000	7.605
Net Expenditure	99.850	0.000	99.850

Schedule 3.6 Connected Communities
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	5.181	0.000	5.181
ABR Changes	-5.181	0.000	-5.181
ABR Budget	0.000	0.000	0.000
Proposed changes	0.000	0.000	0.000
SBR Proposed Budget	0.000	0.000	0.000
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	0.000	0.000	0.000
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	0.000	0.000	0.000
Budget Analysis
Connected Communities	0.000	0.000	0.000
Net Expenditure	0.000	0.000	0.000

Schedule 3.7 Social Security
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	454.224	81.700	535.924
ABR Changes	-27.071	19.495	-7.576
ABR Budget	427.153	101.195	528.348
Proposed changes	-19.555	-0.824	-20.379
SBR Proposed Budget	407.598	100.371	507.969
Summary of proposed changes
Surrender budget for underspend from Social Security Scotland	-5.700	0.000	-5.700
Transfer to Local Government IRO Scottish Welfare Fund Admin	-5.373	0.000	-5.373
Transfer to Local Government IRO Adult Disability Payment	-3.409	0.000	-3.409
Transfer to Local Government IRO Child Disability Payment	-3.216	0.000	-3.216
Transfer to SCTS IRO Social Security Digital Tribunals	0.000	-1.120	-1.120
Miscellaneous Minor Transfers	-1.857	0.296	-1.561
	-19.555	-0.824	-20.379
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	407.598	100.371	507.969
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	407.598	100.371	507.969
Budget Analysis
Scottish Welfare Fund Administration	0.100	0.000	0.100
Social Security Advice Policy and Programme Costs	139.809	92.709	232.518
Social Security (AME)	0.000	0.296	0.296
Social Security Scotland	267.689	7.366	275.055
Net Expenditure	407.598	100.371	507.969

Schedule 3.8 Social Security Assistance
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	3,949.200	0.000	3,949.200
ABR Changes	0.000	0.000	0.000
ABR Budget	3,949.200	0.000	3,949.200
Proposed changes	92.219	0.000	92.219
SBR Proposed Budget	4,041.419	0.000	4,041.419
Summary of proposed changes
Additional funding for net movement in Social Security benefit expenditure forecasts	123.219	0.000	123.219
Additional AME requirement for Impairments	2.000	0.000	2.000
Transfer from Housing to Scottish Welfare Fund	2.500	0.000	2.500
Transfer to Local Government IRO Scottish Welfare Fund	-35.500	0.000	-35.500
	92.219	0.000	92.219
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	4,041.419	0.000	4,041.419
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	4,041.419	0.000	4,041.419
Budget Analysis
Carer's Allowance Supplement	44.295	0.000	44.295
Best Start Grant	20.510	0.000	20.510
Carer's Allowance	311.654	0.000	311.654
Benefit Impairments (AME)	2.000	0.000	2.000
Young Carer Grant	0.940	0.000	0.940
Job Start Payment	0.320	0.000	0.320
Scottish Welfare Fund	2.500	0.000	2.500
Adult Disability Payment	2,047.228	0.000	2,047.228
Attendance Allowance	539.977	0.000	539.977
Disability Living Allowance (Adult)	516.931	0.000	516.931
Child Disability Payment	191.706	0.000	191.706
Industrial Injuries Disablement Scheme	79.268	0.000	79.268
Severe Disablement Allowance	6.009	0.000	6.009
Funeral Support Payment	11.807	0.000	11.807
Child Winter Heating Assistance	5.571	0.000	5.571
Best Start Food Grant	13.008	0.000	13.008
Winter Heating Payment	21.403	0.000	21.403
Scottish Child Payment	226.292	0.000	226.292
Net Expenditure	4,041.419	0.000	4,041.419

Schedule 3.9 Equality, Inclusion and Human Rights
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	44.977	0.000	44.977
ABR Changes	4.987	5.000	9.987
ABR Budget	49.964	5.000	54.964
Proposed changes	-2.788	-5.000	-7.788
SBR Proposed Budget	47.176	0.000	47.176
Summary of proposed changes
Surrender budget for emerging / planned underspend to support other SG priorities	-1.210	0.000	-1.210
Whitehall funding from tampon VAT	1.060	0.000	1.060
Transfer to Justice and Veterans for Victim Centred Approach Fund (VCAF) ASSIST project	-1.125	0.000	-1.125
Transfer for Ukrainian re-settlement work	0.000	-5.000	-5.000
Miscellaneous Minor Transfers	-1.513	0.000	-1.513
	-2.788	-5.000	-7.788
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	47.176	0.000	47.176
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	47.176	0.000	47.176
Budget Analysis
Equalities, Inclusion and Human Rights	47.176	0.000	47.176
Net Expenditure	47.176	0.000	47.176

Schedule 3.10 Ukrainian Resettlement
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	0.000	0.000	0.000
ABR Changes	15.750	0.000	0.000
ABR Budget	15.750	0.000	15.750
Proposed changes	196.450	0.000	196.450
SBR Proposed Budget	212.200	0.000	212.200
Summary of proposed changes
Additional Funding for Ukrainian Re-settlelemnt work	178.930	0.000	178.930
Transfer from Equalities for Ukrainian Re-settlelement work	5.000	0.000	5.000
Transfer of grants funding from Housing for local authorities to refurbish long-term housing for Ukrainians	7.200	0.000	7.200
Whitehall Funding for 'Thank You Payments' for hosting Ukrainian Displaced People.	5.480	0.000	5.480
Miscellaneous Minor Transfers	-0.160	0.000	-0.160
	196.450	0.000	196.450
Proposed Budget following Autumn Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	212.200	0.000	212.200
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	212.200	0.000	212.200
Budget Analysis
Ukrainian Resettlement	212.200	0.000	212.200
Net Expenditure	212.200	0.000	212.200

Schedule 3.11 Building Standards
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	3.807	8.000	11.807
ABR Changes	1.457	0.000	1.457
ABR Budget	5.264	8.000	13.264
Proposed changes	0.006	-6.000	-5.994
SBR Proposed Budget	5.270	2.000	7.270
Summary of proposed changes
Surrender budget for emerging / planned underspend to support other SG priorities	0.000	-6.000	-6.000
Miscellaneous Minor Transfer	0.006	0.000	0.006
	0.006	-6.000	-5.994
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	5.270	2.000	7.270
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	5.270	2.000	7.270
Budget Analysis
Building Standards	5.270	2.000	7.270
Net Expenditure	5.270	2.000	7.270

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