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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 … Budget and Public Spending Directorate
Part of
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

Wellbeing Economy, Fair Work and Energy

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 1,333.43200 57.410 1,390.842
Changes Proposed Funding Changes -102.925 -7.345 -110.270
Technical Adjustments -2.519 2.492 -0.027
Net Whitehall Transfers 0.000 15.985 15.985
Net Transfers within Scottish Block 27.485 0.000 27.485
Total changes proposed -77.959 11.132 -66.827
Proposed Budget following Spring Budget Revision 1,255.473 68.542 1,324.015
Expenditure Limit Energy 50.273 0.000 50.273
Digital 160.715 6.900 167.615
Employability and Training 106.879 0.000 106.879
Enterprise, Trade and Investment 420.507 4.042 424.549
European Social Fund - 2014-20 Programmes 0.000 0.000 0.000
European Regional Development Fund 0.000 0.000 0.000
Economic Advice 22.966 0.000 22.966
Scottish National Investment Bank 240.800 0.000 240.800
City and Region Investment & Strategy 171.366 0.000 171.366
Ferguson Marine 3.976 57.600 61.576
Tourism 77.990 0.000 77.990
Total Expenditure Limit 1,255.473 68.542 1,324.015
UK Funded AME 0.000 0.000 0.000
Total UK Funded AME 0.000 0.000 0.000
Other Expenditure 0.000 0.000 0.000
Total Other Expenditure 0.000 0.000 0.000
Total Budget 1,255.473 68.542 1,324.015
Total Limit on Income (accruing resources) 400.000

Schedule 3.1 Energy

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 102.134 0.000 102.134
ABR changes -19.004 0.000 -19.004
ABR Budget 83.130 0.000 83.130
Proposed changes -32.857 0.000 -32.857
SBR Proposed Budget 50.273 0.000 50.273
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 -38.648 0.000 -38.648
Transfer to Highlands & Islands Enterprise in relation to offshore wind energy -5.000 0.000 -5.000
Transfer of CARES programme from Heat in Buildings 10.200 0.000 10.200
Transfer to Highlands and Islands Enterprise to support the work of Wave Energy Scotland -1.516 0.000 -1.516
Funding for the transfer of functions from Marine to Offshore Wind 1.200 0.000 1.200
Miscellaneous minor transfers 0.907 0.000 0.907
-32.857 0.000 -32.857
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 50.273 0.000 50.273
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
50.273 0.000 50.273
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Energy 38.278 0.000 38.278
Offshore Wind 11.995 0.000 11.995
Net Expenditure 50.273 0.000 50.273

Schedule 3.2 Digital

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 145.141 6.900 152.041
ABR changes -0.279 0.000 -0.279
ABR Budget 144.862 6.900 151.762
Proposed changes 15.853 0.000 15.853
SBR Proposed Budget 160.715 6.900 167.615
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer from Whitehall for Digital Connectivity towards R100 Programme 15.985 0.000 15.985
Transfer from Health for Research Data Scotland 1.500 0.000 1.500
Transfer to Local Government for The Digital Public Services Programme -1.400 0.000 -1.400
Miscellaneous minor transfers -0.232 0.000 -0.232
15.853 0.000 15.853
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 160.715 6.900 167.615
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
160.715 6.900 167.615
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Digital Economy 0.000 -2.000 -2.000
Digital Strategy 48.509 8.900 57.409
Digital Connectivity 112.206 0.000 112.206
Net Expenditure 160.715 6.900 167.615

Schedule 3.3 Employability and Training

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 135.149 0.000 135.149
ABR changes -18.845 0.000 -18.845
ABR Budget 116.304 0.000 116.304
Proposed changes -9.425 0.000 -9.425
SBR Proposed Budget 106.879 0.000 106.879
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 -10.000 0.000 -10.000
Miscellaneous minor transfers 0.575 0.000 0.575
-9.425 0.000 -9.425
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 106.879 0.000 106.879
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
106.879 0.000 106.879
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Employability and Training 106.879 0.000 106.879
Net Expenditure 106.879 0.000 106.879

Schedule 3.4 Enterprise, Trade and Investment

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 404.144 -7.090 397.054
ABR changes 1.876 0.000 1.876
ABR Budget 406.020 -7.090 398.930
Proposed changes 14.487 11.132 25.619
SBR Proposed Budget 420.507 4.042 424.549
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer from Scottish National Investment Bank to fund additional loans 0.000 11.782 11.782
Transfer from Scottish National Investment Bank to Scottish Enterprise to fund additional loans 10.555 0.000 10.555
Transfer of Cairngorm Funicular legal case income to Centre -9.400 0.000 -9.400
Transfer from Offshore Wind to Highlands and Islands Enterprise in relation to offshore wind energy development 5.000 0.000 5.000
Transfer from Future Transport Funds to Scottish Enterprise in relation to innovation projects (ZEMIF 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 -2.000 0.000 -2.000
Transfer from Offshore Wind to Highlands and Islands Enterprise to support the work Wave Energy Scotland (WES) 1.516 0.000 1.516
Miscellaneous minor transfers 3.816 -0.650 3.166
14.487 11.132 25.619
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 420.507 4.042 424.549
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
420.507 4.042 424.549
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Enterprise and Scottish Enterprise 289.348 0.000 289.348
Highlands and Islands Enterprise 59.776 0.000 59.776
South of Scotland Enterprise Agency 32.096 0.000 32.096
Innovation, Industries, Trade and Investment 39.287 4.042 43.329
Net Expenditure 420.507 4.042 424.549

Schedule 3.5 European Social Fund - 2014-20 Programmes

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.000 0.000 0.000
ABR changes 0.000 0.000 0.000
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
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
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 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
Proposed Changes Operating Capital Total
£m £m £m
ESF Central Government Spend- EC Income 0.000 0.000 0.000
ESF Central Government Spend 0.000 0.000 0.000
ESF Grants to Local Authorities 0.000 0.000 0.000
ESF Grants to Local Authorities - EC Income 0.000 0.000 0.000
Net Expenditure 0.000 0.000 0.000

Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.

Schedule 3.6 European Regional Development Fund

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 0.000 0.000 0.000
ABR changes 0.000 0.000 0.000
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
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
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 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
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
ERDF Central Government Spend - EC Income 0.000 0.000 0.000
ERDF Central Government Spend 0.000 0.000 0.000
ERDF Grants to Local Authorities 0.000 0.000 0.000
ERDF Grants to Local Authorities - EC Income 0.000 0.000 0.000
Net Expenditure 0.000 0.000 0.000

Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.

Schedule 3.7 Economic Advice

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 8.723 0.000 8.723
ABR changes 10.892 0.000 10.892
ABR Budget 19.615 0.000 19.615
Proposed changes 3.351 0.000 3.351
SBR Proposed Budget 22.966 0.000 22.966
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer from Science Engagement and Advice to Enterprise Trade and Investment to align with organisational structure, portfolio and Ministerial responsibilites 3.025 0.000 3.025
Miscellaneous minor transfers 0.326 0.000 0.326
3.351 0.000 3.351
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 22.966 0.000 22.966
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
22.966 0.000 22.966
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Council of Economic Advisers 11.099 0.000 11.099
Office of the Chief Economic Adviser 8.842 0.000 8.842
Science and Engagement 3.025 0.000 3.025
Net Expenditure 22.966 0.000 22.966

Schedule 3.8 Scottish National Investment Bank

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 243.600 0.000 243.600
ABR changes 25.000 0.000 25.000
ABR Budget 268.600 0.000 268.600
Proposed changes -27.800 0.000 -27.800
SBR Proposed Budget 240.800 0.000 240.800
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer to Innovation, Industries, Trade and Investment to cover agreed financial transaction pressure -11.782 0.000 -11.782
Transfer to Scottish Enterprise to cover agreed financial transaction pressure -10.555 0.000 -10.555
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -5.463 0.000 -5.463
-27.800 0.000 -27.800
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 240.800 0.000 240.800
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
240.800 0.000 240.800
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Scottish National Investment Bank 240.800 0.000 240.800
Net Expenditure 240.800 0.000 240.800

Schedule 3.9 City and Region Investment and Strategy

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 214.977 0.000 214.977
ABR changes 4.504 0.000 4.504
ABR Budget 219.481 0.000 219.481
Proposed changes -48.115 0.000 -48.115
SBR Proposed Budget 171.366 0.000 171.366
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 -48.420 0.000 -48.420
Miscellaneous minor transfers 0.305 0.000 0.305
-48.115 0.000 -48.115
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 171.366 0.000 171.366
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
171.366 0.000 171.366
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Cities Investment & Strategy 155.155 0.000 155.155
Scottish Futures Trust 8.604 0.000 8.604
Growth Accelerator 7.607 0.000 7.607
Net Expenditure 171.366 0.000 171.366

Schedule 3.10 Ferguson Marine Spending Plans

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 2.790 57.600 60.390
ABR changes 1.098 0.000 1.098
ABR Budget 3.888 57.600 61.488
Proposed changes 0.088 0.000 0.088
SBR Proposed Budget 3.976 57.600 61.576
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Miscellaneous minor transfers 0.088 0.000 0.088
0.088 0.000 0.088
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 3.976 57.600 61.576
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
3.976 57.600 61.576
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Ferguson Marine 3.976 57.600 61.576
Net Expenditure 3.976 57.600 61.576

Schedule 3.11 Tourism

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 46.907 0.000 46.907
ABR changes 24.625 0.000 24.625
ABR Budget 71.532 0.000 71.532
Proposed changes 6.458 0.000 6.458
SBR Proposed Budget 77.990 0.000 77.990
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer from Major Events to VisitScotland for the Cycling World Championships 6.058 0.000 6.058
Miscellaneous minor transfers 0.400 0.000 0.400
6.458 0.000 6.458
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 77.990 0.000 77.990
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
77.990 0.000 77.990
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Tourism 77.990 0.000 77.990
Net Expenditure 77.990 0.000 77.990

Contact

Email: finance.co-ordination@gov.scot

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