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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.

View supporting documents Supporting documents

Social Justice

Schedule 2.1 Total Changes for the Spring Budget Revision
Total Changes for the Spring Budget Revision Operating Capital Total
£m £m £m
Total Budget following the Autumn Budget Revision 6,526.915 135.708 6,662.624
Changes Proposed Funding Changes 55.413 17.850 73.263
Technical Adjustment -26.852 5.833 -21.019
Net Whitehall Transfers 9.232 0.000 9.232
Net Transfers within Scottish Block -49.589 0.000 -49.589
Total changes proposed -11.796 23.683 11.887
Proposed Budget following Spring Budget Revision 6,515.119 159.391 6,674.510
Expenditure Limit Third Sector 21.436 0.000 21.436
Housing and Building Standards 571.158 74.302 645.460
Cladding 10.811 0.000 10.811
Tackling Child Poverty and Social Justice 43.677 0.000 43.677
Connected Communites 92.245 0.000 92.245
Social Security 440.226 85.089 525.315
Social Security Assistance 5,154.204 0.000 5,154.204
Equalities, Inclusion and Human Rights 47.647 0.000 47.647
Ukrainian Resettlement 148.754 0.000 148.754
Migration Strategy 2.697 0.000 2.697
Total Expenditure Limit 6,532.855 159.391 6,692.246
UK Funded AME Social Security (AME) -17.736 0.000 -17.736
Total UK Funded AME -17.736 0.000 -17.736
Other Expenditure Total Onther Expediture 0.000 0.000 0.000
Total Budget 6,515.119 159.391 6,674.510
Total Limit on Income (accruing resources) 90.000

Schedule 3.1 Third Sector

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 21.768 0.000 21.768
ABR changes -0.196 0.000 -0.196
ABR Budget 21.572 0.000 21.572
Proposed changes -0.136 0.000 -0.136
SBR Proposed Budget 21.436 0.000 21.436
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Miscellaneous minor transfers -0.136 0.000 -0.136
-0.136 0.000 -0.136
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 21.436 0.000 21.436
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
21.436 0.000 21.436
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Third Sector 21.436 0.000 21.436
Net Expenditure 21.436 0.000 21.436

Schedule 3.2 Housing

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 654.867 68.300 723.167
ABR changes -73.876 0.000 -73.876
ABR Budget 580.991 68.300 649.291
Proposed changes -27.569 6.002 -21.567
SBR Proposed Budget 553.422 74.302 627.724
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
AME Budget reflecting changes in the valuation of Shared Equity Investments and outstanding loans -17.736 0.000 -17.736
Technical adjustment between direct to indirect capital to show correct split of capital receipts -6.002 6.002 0.000
Transfer from Tackling Child Poverty and Social Justice to support the Fuel Insecurity Fund 5.000 0.000 5.000
Transfer from Local Government to fund the Building Standards Division 1.500 0.000 1.500
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -10.300 0.000 -10.300
Miscellaneous minor transfers -0.031 0.000 -0.031
-27.569 6.002 -21.567
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 553.422 74.302 627.724
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
553.422 74.302 627.724
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
More Homes 479.680 74.302 553.982
Housing Support 43.570 0.000 43.570
Fuel Poverty/Energy Efficiency 27.077 0.000 27.077
Building Standards 3.095 0.000 3.095
Net Expenditure 553.422 74.302 627.724

Schedule 3.3 Cladding

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 29.717 0.000 29.717
ABR changes -0.023 0.000 -0.023
ABR Budget 29.694 0.000 29.694
Proposed changes -18.883 0.000 -18.883
SBR Proposed Budget 10.811 0.000 10.811
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -18.977 0.000 -18.977
Miscellaneous minor transfers 0.094 0.000 0.094
-18.883 0.000 -18.883
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 10.811 0.000 10.811
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
10.811 0.000 10.811
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Cladding 10.811 0.000 10.811
Net Expenditure 10.811 0.000 10.811

Schedule 3.4 Tackling Child Poverty and Social Justice

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 52.934 0.000 52.934
ABR changes -0.808 0.000 -0.808
ABR Budget 52.126 0.000 52.126
Proposed changes -8.449 0.000 -8.449
SBR Proposed Budget 43.677 0.000 43.677
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer to Housing to support the Fuel Insecurity Fund -5.000 0.000 -5.000
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -3.717 0.000 -3.717
Transfer from Lifelong Learning and Skills to support delivery of MCR Pathways school-based mentoring programme 1.000 0.000 1.000
Miscellaneous minor transfers -0.732 0.000 -0.732
-8.449 0.000 -8.449
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 43.677 0.000 43.677
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
43.677 0.000 43.677
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Communities Analysis 7.666 0.000 7.666
Social Justice 36.011 0.000 36.011
Net Expenditure 43.677 0.000 43.677

Schedule 3.5 SJ Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 92.245 0.000 92.245
ABR changes 0.000 0.000 0.000
ABR Budget 92.245 0.000 92.245
Proposed changes 0.000 0.000 0.000
SBR Proposed Budget 92.245 0.000 92.245
Summary of proposed changes
Proposed Changes Operating Capital Total
£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
£m £m £m
Gross Expenditure 92.245 0.000 92.245
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
92.245 0.000 92.245
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Transfer of the Management of Development Funding 92.245 0.000 92.245
Net Expenditure 92.245 0.000 92.245

Schedule 3.6 Social Security

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 458.470 67.200 525.670
ABR changes -0.131 0.208 0.077
ABR Budget 458.339 67.408 525.747
Proposed changes -18.113 17.681 -0.432
SBR Proposed Budget 440.226 85.089 525.315
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Additional funding to Social Security Programme Costs 0.000 17.850 17.850
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -5.500 0.000 -5.500
Transfer from Social Security for Scottish Disability Assistance - Child Disability Payment -4.584 0.000 -4.584
Transfer to Local Government in relation to Scottish Welfare Fund -5.473 0.000 -5.473
Technical adjustment of non-cash budget for depreciation -2.900 0.000 -2.900
Transfer to Scottish Courts and Tribunal Service in relation to First-tier Tribunal for Scotland Social Security Chamber funding -1.221 0.000 -1.221
Miscellaneous minor transfers 1.565 -0.169 1.396
-18.113 17.681 -0.432
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure -57.190 85.089 27.899
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 497.416 0.000 497.416
440.226 85.089 525.315
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Social Security Scotland 275.246 3.539 278.785
Social Security Advice Policy and Programme Costs 164.980 81.550 246.530
Scottish Welfare Fund Administration 0.000 0.000 0.000
Social Security (AME) 0.000 0.000 0.000
Net Expenditure 440.226 85.089 525.315

Schedule 3.7 Social Security Assistance

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 5,137.900 0.000 5,137.900
ABR changes 0.000 0.000 0.000
ABR Budget 5,137.900 0.000 5,137.900
Proposed changes 16.304 0.000 16.304
SBR Proposed Budget 5,154.204 0.000 5,154.204
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Additional funding for net movement in Social Security benefit expenditure forecasts 51.804 0.000 51.804
Transfer to Local Government to supply support to local authorities to provide the Scottish Welfare Fund -35.500 0.000 -35.500
16.304 0.000 16.304
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 5,154.204 0.000 5,154.204
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
5,154.204 0.000 5,154.204
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Personal Independence Payment 2,646.044 0.000 2,646.044
Attendance Allowance 659.940 0.000 659.940
Scottish Child Payment 426.841 0.000 426.841
Disability Living Allowance (Adult) 443.856 0.000 443.856
Carer's Allowance 359.136 0.000 359.136
Child Disability Assistance (DLA Child and DACYP) 400.895 0.000 400.895
Industrial Injuries Disablement Scheme 83.950 0.000 83.950
Carer's Allowance Supplement 47.900 0.000 47.900
Scottish Welfare Fund 0.000 0.000 0.000
Low Income Winter Heating Assistance 22.126 0.000 22.126
Best Start Grant 21.832 0.000 21.832
Best Start Food Grant 14.029 0.000 14.029
Funeral Support Payment 12.917 0.000 12.917
Severe Disablement Allowance 5.688 0.000 5.688
Child Winter Heating Allowance 7.249 0.000 7.249
Job Start Payment 0.352 0.000 0.352
Young Carer Grant 1.449 0.000 1.449
Net Expenditure 5,154.204 0.000 5,154.204

Schedule 3.8 Equalities, Inclusion and Human Rights

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 52.937 0.000 52.937
ABR changes -4.091 0.000 -4.091
ABR Budget 48.846 0.000 48.846
Proposed changes -1.199 0.000 -1.199
SBR Proposed Budget 47.647 0.000 47.647
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -1.000 0.000 -1.000
Miscellaneous minor transfers -0.199 0.000 -0.199
-1.199 0.000 -1.199
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 47.647 0.000 47.647
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
47.647 0.000 47.647
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Equalities, Inclusion and Human Rights 47.647 0.000 47.647
Net Expenditure 47.647 0.000 47.647

Schedule 3.9 Ukrainian Resettlement

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 72.292 0.000 72.292
ABR changes 29.979 0.000 29.979
ABR Budget 102.271 0.000 102.271
Proposed changes 46.482 0.000 46.482
SBR Proposed Budget 148.753 0.000 148.753
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer to Local Government to support Ukrainian Ressettlement -3.200 0.000 -3.200
Transfers from Tackling Child Poverty and Social Justice in relation to Ukrainian Resettlement 3.526 0.000 3.526
Additional funding in relation to Ukrainian Resettlement 37.700 0.000 37.700
Whitehall transfer in relation to Ukrainian Resettlement (thank you payment) 8.074 0.000 8.074
Miscellaneous minor transfers 0.382 0.000 0.382
46.482 0.000 46.482
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 148.754 0.000 148.754
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
148.754 0.000 148.754
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Ukrainian Resettlement 148.754 0.000 148.754
Net Expenditure 148.754 0.000 148.754

Schedule 3.10 Migration Strategy

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.000 0.000 0.000
ABR changes 2.931 0.000 2.931
ABR Budget 2.931 0.000 2.931
Proposed changes -0.234 0.000 -0.234
SBR Proposed Budget 2.697 0.000 2.697
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Miscellaneous minor transfers -0.234 0.000 -0.234
-0.234 0.000 -0.234
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 2.697 0.000 2.697
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
2.697 0.000 2.697
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Migration Strategy 2.697 0.000 2.697
Net Expenditure 2.697 0.000 2.697

Contact

Email: finance.co-ordination@gov.scot

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