Publication - Corporate report

Scottish Budget 2023 to 2024: spring budget revision

Published: 1 February 2024
From: Chief Financial Officer
Directorate: Financial Management Directorate, +1 more … Public Spending Directorate
Topic: Scottish Budget
ISBN: 9781835219409

Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

Supporting documents

Deputy First Minister and Finance

Schedule 2.1 Total Changes for the Spring Budget Revision
Total Changes for the Spring Budget Revision		Operating	Capital	Total
Total Changes for the Spring Budget Revision		£m	£m	£m
Total Budget following the Autumn Budget Revision		12,599.527	5.363	12,604.890
Changes Proposed	Funding Changes	31.554	-1.750	29.804
	Technical Adjustments	1.211	-0.176	1.035
	Net Whitehall Transfers	30.000	0.000	30.000
	Net Transfers within Scottish Block	280.677	0.000	280.677
	Total changes proposed	343.442	-1.926	341.516
Proposed Budget following Spring Budget Revision		12,942.969	3.437	12,946.406
Expenditure Limit	Governance & Reform	5.001	0.000	5.001
	Government Business and Constitutional Relations	13.242	0.000	13.242
	Organisational Readiness	34.231	4.120	38.351
	Local Government	9,638.327	0.000	9,638.327
	Scottish Public Pensions Agency	33.275	3.800	37.075
	Accountant in Bankruptcy	1.127	0.850	1.977
	Planning	83.866	-13.980	69.886
	Other Finance	79.295	8.412	87.707
	DFMF Central Government Grants to Local Authorities	7.605	0.000	7.605
	Total Expenditure Limit	9,895.969	3.202	9,899.171
UK Funded AME	Scottish Government Corporate	0.000	0.095	0.095
	Response and Readiness	0.000	0.140	0.140
	Non-domestic rates	3,047.000	0.000	3,047.000
	Total UK Funded AME	3,047.000	0.235	3,047.235
Other Expenditure	Total Other Expenditure	0.000	0.000	0.000
Total Budget		12,942.969	3.437	12,946.406
Total Limit on Income (accruing resources)				0.000

Schedule 3.1 Governance and Reform

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	5.062	0.000	5.062
ABR changes	-0.158	0.000	-0.158
ABR Budget	4.904	0.000	4.904
Proposed changes	0.097	0.000	0.097
SBR Proposed Budget	5.001	0.000	5.001

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	0.097	0.000	0.097
	0.097	0.000	0.097

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	5.001	0.000	5.001
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	5.001	0.000	5.001

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Public Service Reform and Community Empowerment	3.523	0.000	3.523
Covid Recovery	1.478	0.000	1.478
Net Expenditure	5.001	0.000	5.001

Schedule 3.2 Government Business and Constitutional Relations

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	13.157	0.000	13.157
ABR changes	-0.064	0.000	-0.064
ABR Budget	13.093	0.000	13.093
Proposed changes	0.149	0.000	0.149
SBR Proposed Budget	13.242	0.000	13.242

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	0.149	0.000	0.149
	0.149	0.000	0.149

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	13.242	0.000	13.242
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	13.242	0.000	13.242

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Local Government Elections	0.750	0.000	0.750
Boundary Commission	0.437	0.000	0.437
FOI Implementation	0.030	0.000	0.030
Scottish Parliamentary Elections	0.130	0.000	0.130
Government Business and Constitution Relations Policy and Coordination	11.895	0.000	11.895
Net Expenditure	13.242	0.000	13.242

Schedule 3.3 Organisational Readiness

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	26.770	0.000	26.770
ABR changes	1.966	2.988	4.954
ABR Budget	28.736	2.988	31.724
Proposed changes	5.495	1.272	6.767
SBR Proposed Budget	34.231	4.260	38.491

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Additional funding to support the Scottish COVID-19 Inquiry	6.640	0.000	6.640
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	-1.470	0.000	-1.470
Additional funding to support the Waverly Gate accomodation refit costs	0.000	1.300	1.300
Miscellaneous minor transfers	0.325	-0.028	0.297
	5.495	1.272	6.767

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	34.231	4.260	38.491
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	34.231	4.260	38.491

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Office of the Chief Researcher	1.381	0.000	1.381
Resilience	4.668	0.000	4.668
Response and Readiness	22.640	4.120	26.760
Response and Readiness (AME)	0.000	0.140	0.140
Organisational Readiness	5.542	0.000	5.542
Net Expenditure	34.231	4.260	38.491

Schedule 3.4 Local Government

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	10,792.974	0.000	10,792.974
ABR changes	1,569.709	0.000	1,569.709
ABR Budget	12,362.683	0.000	12,362.683
Proposed changes	322.644	0.000	322.644
SBR Proposed Budget	12,685.327	0.000	12,685.327

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Transfer to Children and Families for Scottish Social Services Council fees agreed as part of the Local Government pay deal	-2.593	0.000	-2.593
Transfer to Housing for the Building Standards Division (BSD) following the increases to building warrant related fees	-1.500	0.000	-1.500
Transfer from Learning for the expansion of free school meals	80.000	0.000	80.000
Transfer from Learning to allow Local Government to issue funding to local authorities in relation to Free School Meal debt	59.700	0.000	59.700
Transfer from Learning to support employment of teachers	45.500	0.000	45.500
Transfer from Social Security Assistance to Local Government Finance to supply support to local authorities to provide the Scottish Welfare Fund	40.873	0.000	40.873
Transfer from Children and Families for kinship Foster Care Allowances Scottish Recommended Allowance	16.000	0.000	16.000
Transfer from Learning for Teachers' Pay Awards	8.300	0.000	8.300
Transfer from Learning to support costs of probationery teachers	6.749	0.000	6.749
Transfer from Concessionary Fares and Bus Services for distribution of capital funding for Community Bus Fund (CBF) as agreed with COSLA.	5.000	0.000	5.000
Funding from Social Security for Scottish Disability Assistance - Child Disability Payment	4.584	0.000	4.584
Transfer from Early Learning and Childcare Programme for summer holiday programmes provision to all 32 Local Authorities	4.000	0.000	4.000
Transfer from Health and Social Care to increase Mental Health Officer capacity within Local Authorities	3.710	0.000	3.710
Transfer from Ukrainian Resettlement to support Ukrainian Resettlement teams	3.200	0.000	3.200
Transfer from Digital to support the delivery of the Digital Public Services programme	1.400	0.000	1.400
Transfer from Environmental Services for the emergency grant funding for individuals and businesses following Storm Babet	1.000	0.000	1.000
Additional funding in relation to Bellwin	15.000	0.000	15.000
Whitehall transfer in relation to Ukrainian Resettlement	30.000	0.000	30.000
Miscellaneous minor transfers	1.721	0.000	1.721
	322.644	0.000	322.644

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	12,685.327	0.000	12,685.327
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	12,685.327	0.000	12,685.327

Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Non-Domestic Rates (NDR)	3,047.000	0.000	3,047.000
General Revenue Grant	8,921.109	0.000	8,921.109
Support for Capital	712.600	0.000	712.600
Local Authority Advice and Policy	4.618	0.000	4.618
Net Expenditure	12,685.327	0.000	12,685.327

Memorandum Item - Total Local Government Funding
Proposed Budget		Operating	Capital	Total
Proposed Budget		£m	£m	£m
Net Expenditure		12,685.327	0.000	12,685.327
Plus Specific Grants included as follows;
Social Justice (Page 28)	Transfer of the Management of Development Funding	92.245	0.000	92.245
Deputy First Minister and Finance (Page 107)	Vacant Derelict Land Grant	7.605	0.000	7.605
Education & Skills (Page 55)	Pupil Equity Fund	130.537	0.000	130.537
	Early Learning and Childcare Expansion	522.522	0.000	522.522
	Gaelic	4.482	0.000	4.482
Justice (Page 68)	Criminal Justice Social Work	85.380	0.000	85.380
Transport, Net Zero and Just Transition (Page 81)	Cycling, Walking and Safer Routes	35.000	0.000	35.000
	Regional Transport Partnership	15.327	0.000	15.327
	Support for Inter-Island Ferries	33.102	0.000	33.102
Net Expenditure		13,611.527	0.000	13,611.527

Schedule 3.5 Scottish Public Pensions Agency

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	30.200	3.450	33.650
ABR changes	0.425	0.000	0.425
ABR Budget	30.625	3.450	34.075
Proposed changes	2.650	0.350	3.000
SBR Proposed Budget	33.275	3.800	37.075

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Additional funding to cover running costs	2.650	0.350	3.000
	2.650	0.350	3.000

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	33.275	3.800	37.075
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	33.275	3.800	37.075

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Agency Administration	33.275	3.800	37.075
Net Expenditure	33.275	3.800	37.075

Schedule 3.6 Accountant in Bankruptcy (AiB)

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	1.117	0.850	1.967
ABR changes	0.010	0.000	0.010
ABR Budget	1.127	0.850	1.977
Proposed changes	0.000	0.000	0.000
SBR Proposed Budget	1.127	0.850	1.977

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	0.000	0.000	0.000
	0.000	0.000	0.000

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	9.732	0.850	10.582
Less: Retained Income	-8.605	0.000	-8.605
Capital Receipts Applied	0.000	0.000	0.000
	1.127	0.850	1.977

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Accountant in Bankruptcy	1.127	0.850	1.977
Net Expenditure	1.127	0.850	1.977

Schedule 3.7 Planning

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	81.515	-10.000	71.515
ABR changes	1.939	-0.080	1.859
ABR Budget	83.454	-10.080	73.374
Proposed changes	0.412	-3.900	-3.488
SBR Proposed Budget	83.866	-13.980	69.886

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	0.000	-3.400	-3.400
Miscellaneous minor transfers	0.412	-0.500	-0.088
	0.412	-3.900	-3.488

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	83.866	-13.980	69.886
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	83.866	-13.980	69.886

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Regeneration	80.909	-17.000	63.909
Planning	2.375	3.020	5.395
Planning & Environmental Appeals	0.582	0.000	0.582
Net Expenditure	83.866	-13.980	69.886

Schedule 3.8 Other Finance

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	53.774	7.000	60.774
ABR changes	13.526	1.155	14.681
ABR Budget	67.300	8.155	75.455
Proposed changes	11.995	0.352	12.347
SBR Proposed Budget	79.295	8.507	87.802

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Additional funding to cover staff costs	5.590	0.000	5.590
Transfers from various Portfolios to Public Information and Engagement to fund marketing campaigns	3.404	0.000	3.404
Miscellaneous minor transfers	3.001	0.352	3.353
	11.995	0.352	12.347

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	79.295	8.507	87.802
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	79.295	8.507	87.802

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Procurement Shared Services	31.523	0.000	31.523
Scottish Government Capital Projects	16.569	8.412	24.981
Exchequer and Finance	13.011	0.000	13.011
Public Information and Engagement	12.664	0.000	12.664
Consumer Policy and Advice	2.632	0.000	2.632
Scotland Act Implementation	2.896	0.000	2.896
Scottish Government (AME)	0.000	0.095	0.095
Finance FTs	0.000	0.000	0.000
Net Expenditure	79.295	8.507	87.802

Schedule 3.9 DFMF Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	7.605	0.000	7.605
ABR changes	0.000	0.000	0.000
ABR Budget	7.605	0.000	7.605
Proposed changes	0.000	0.000	0.000
SBR Proposed Budget	7.605	0.000	7.605

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	0.000	0.000	0.000
	0.000	0.000	0.000

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	7.605	0.000	7.605
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	7.605	0.000	7.605

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Vacant Derelict Land Grant	7.605	0.000	7.605
Net Expenditure	7.605	0.000	7.605

Contact

Email: finance.co-ordination@gov.scot

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Information

Deputy First Minister and Finance

Schedule 3.1 Governance and Reform

Schedule 3.2 Government Business and Constitutional Relations

Schedule 3.3 Organisational Readiness

Schedule 3.4 Local Government

Schedule 3.5 Scottish Public Pensions Agency

Schedule 3.6 Accountant in Bankruptcy (AiB)

Schedule 3.7 Planning

Schedule 3.8 Other Finance

Schedule 3.9 DFMF Central Government Grants to Local Authorities

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