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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

Education and Skills

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 3,895.427 835.933 4,731.360
Changes Proposed Changes Proposed
Funding Changes -102.646 3.800 -98.846
Technical Adjustments 649.921 84.972 734.893
Net Whitehall Transfers 0.000 0.000 0.000
Net Transfers within Scottish Block -193.087 0.000 -193.087
Total changes proposed 354.188 88.772 442.960
Proposed Budget following Spring Budget Revision 4,249.615 924.705 5,174.320
Expenditure Limit Learning 171.953 0.000 171.953
Education Reform 104.916 0.000 104.916
Education Scotland 45.201 0.100 45.301
Children and Families 228.301 8.200 236.501
Early Learning and Childcare Programme 25.399 0.000 25.399
Lifelong Learning and Skills 256.892 0.000 256.892
Scottish Funding Council 2,011.385 0.000 2,011.385
Higher Education Student Support 817.337 4.900 822.237
E&S Central Government Grants to LAs 657.541 0.000 657.541
Total Expenditure Limit 4,318.925 13.200 4,332.125
UK Funded AME Children and Families 0.000 0.000 0.000
Education Reform 0.000 1.355 1.355
Education Scotland 0.170 0.000 0.170
Higher Education Student Support -69.480 910.150 840.670
Total UK Funded AME -69.310 911.505 842.195
Other Expenditure Total Other Expenditure 0.000 0.000 0.000
Total Budget 4,249.615 924.705 5,174.320
Total Limit on Income (accruing resources) 350.000

Schedule 3.1 Learning

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 541.973 0.000 541.973
ABR changes -74.475 0.000 -74.475
ABR Budget 467.498 0.000 467.498
Proposed changes -295.545 0.000 -295.545
SBR Proposed Budget 171.953 0.000 171.953
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Release of emerging and planned underspend from Technologies for Learning to support priorities and the costs of inflation and public sector pay deals -67.164 0.000 -67.164
Transfer to E&S Grants to LA's in relation to the Attainment Scotland Fund -10.537 0.000 -10.537
Transfer to Local Government to support the expansion of Free School Meals -80.000 0.000 -80.000
Transfer to Local Government to support the expansion of Free School Meals -59.700 0.000 -59.700
Transfer to Local Government to meet the teacher numbers commitment -45.500 0.000 -45.500
Transfer to Local Government to support the Teacher Induction Scheme -6.749 0.000 -6.749
Transfer to Scottish Funding Council (SFC) in relation to Initial Teacher Education (ITE) -5.960 0.000 -5.960
Transfer to Education Scotland to support Digital Learning and Teaching programmes -5.607 0.000 -5.607
Transfer to SAAS to support additional student places for Initial Teacher Education (ITE) -3.338 0.000 -3.338
Transfer to Education Reform to support Regional Improvement Collaborative programmes -2.000 0.000 -2.000
Transfer to Local Government to support the Teachers' Pay Award -8.300 0.000 -8.300
Miscellaneous minor transfers -0.690 0.000 -0.690
-295.545 0.000 -295.545
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 171.953 0.000 171.953
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
171.953 0.000 171.953
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Workforce and Infrastructure 88.981 0.000 88.981
Improvement Attainment and Wellbeing 77.353 0.000 77.353
Education Analytical Services 5.619 0.000 5.619
Net Expenditure 171.953 0.000 171.953

Schedule 3.2 Education Reform

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 99.284 0.000 99.284
ABR changes -22.038 0.000 -22.038
ABR Budget 77.246 0.000 77.246
Proposed changes 27.670 1.355 29.025
SBR Proposed Budget 104.916 1.355 106.271
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Release of emerging and planned underspend from Education Reform to support priorities and the costs of inflation and public sector pay deals -1.800 0.000 -1.800
Transfer from Learning to support Regional Improvement Collaborative programmes 2.000 0.000 2.000
Additional funding to support Scottish Qualifications Authority (SQA) 29.770 0.000 29.770
Miscellaneous minor transfers -2.300 1.355 -0.945
27.670 1.355 29.025
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 104.916 1.355 106.271
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
104.916 1.355 106.271
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Education Reform 69.213 0.000 69.213
Education Reform AME 0.000 1.355 1.355
Gaelic 27.503 0.000 27.503
Curriculum 8.200 0.000 8.200
Net Expenditure 104.916 1.355 106.271

Schedule 3.3 Education Scotland

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 28.742 0.000 28.742
ABR changes 3.689 0.033 3.722
ABR Budget 32.431 0.033 32.464
Proposed changes 12.940 0.067 13.007
SBR Proposed Budget 45.371 0.100 45.471
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer from Technologies for Learning to support Digital Learning and Teaching programmes 5.607 0.000 5.607
Additional funding to Education Scotland to cover staff costs 4.100 0.000 4.100
Miscellaneous minor transfers 3.233 0.067 3.300
12.940 0.067 13.007
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 46.320 0.100 46.420
Less: Retained Income -0.949 0.000 -0.949
Capital Receipts Applied 0.000 0.000 0.000
45.371 0.100 45.471
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Education Scotland 46.150 0.100 46.250
Education Scotland Income -0.949 0.000 -0.949
Education Scotland AME 0.170 0.000 0.170
Net Expenditure 45.371 0.100 45.471

Schedule 3.4 Children and Families

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 286.674 5.000 291.674
ABR changes -38.988 0.000 -38.988
ABR Budget 247.686 5.000 252.686
Proposed changes -19.385 3.200 -16.185
SBR Proposed Budget 228.301 8.200 236.501
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer to Early Learning and Childcare in relation to Keeping the Promise -7.200 0.000 -7.200
Transfer to Local Government to support the Kinship Foster Care Allowance -16.000 0.000 -16.000
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals -10.900 0.000 -10.900
Additional Funding to Scottish Social Services Council (SSSC) to support services across Scotland 2.409 0.000 2.409
Additional funding to Disclosure Scotland to support delivery of the Disclosure Act 4.200 0.000 4.200
Additional funding to Disclosure Scotland in relation to IT Capital projects 0.000 3.200 3.200
Transfer from Local Government to support Scottish Social Services Council 2.593 0.000 2.593
Additional funding to support the Scottish Child Abuse Independent Inquiry costs 0.000 0.000 0.000
Transfer from Justice to support the Bairns' Hoose 2.500 0.000 2.500
Additional Funding to Scottish Children's Reporter Administration (SCRA) to support delivery of services across Scotland 2.421 0.000 2.421
Additional Funding to Children's Hearings Scotland (CHS) to support delivery of services across Scotland 1.343 0.000 1.343
Miscellaneous minor transfers -0.751 0.000 -0.751
-19.385 3.200 -16.185
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 244.445 8.200 252.645
Less: Retained Income -16.144 0.000 -16.144
Capital Receipts Applied 0.000 0.000 0.000
228.301 8.200 236.501
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Redress, Relations and Response 62.443 0.000 62.443
Children's Rights, Protection and Justice 67.827 0.000 67.827
Strategy, GIRFEC and The Promise 16.017 0.000 16.017
Disclosure Scotland Expenditure 39.093 8.200 47.293
Creating Positive Futures 29.895 0.000 29.895
Office of the Chief Social Work Adviser 29.170 0.000 29.170
Redress, Relations and Response - AME 0.000 0.000 0.000
Disclosure Scotland Retained Income -16.144 0.000 -16.144
Net Expenditure 228.301 8.200 236.501

Schedule 3.5 Early Learning and Childcare Programme

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 53.228 0.000 53.228
ABR changes -22.921 0.000 -22.921
ABR Budget 30.307 0.000 30.307
Proposed changes -4.908 0.000 -4.908
SBR Proposed Budget 25.399 0.000 25.399
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer to Local Government to support the Summer Holiday programmes -4.000 0.000 -4.000
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 Children and Families in relation to Keeping the Promise 7.200 0.000 7.200
Miscellaneous minor transfers -2.608 0.000 -2.608
-4.908 0.000 -4.908
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 25.399 0.000 25.399
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
25.399 0.000 25.399
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Early Learning and Childcare 25.399 0.000 25.399
Net Expenditure 25.399 0.000 25.399

Schedule 3.6 Lifelong Learning and Skills

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 282.242 0.000 282.242
ABR changes -8.351 0.000 -8.351
ABR Budget 273.891 0.000 273.891
Proposed changes -16.999 0.000 -16.999
SBR Proposed Budget 256.892 0.000 256.892
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 -12.800 0.000 -12.800
Transfer of ministerial responsibility of the Chief Scientific Adviser branch to DG Economy -3.025 0.000 -3.025
Miscellaneous minor transfers -1.174 0.000 -1.174
-16.999 0.000 -16.999
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 256.892 0.000 256.892
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
256.892 0.000 256.892
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Skills Development Scotland 206.191 0.000 206.191
Skills 36.533 0.000 36.533
Lifelong Learning 14.168 0.000 14.168
Net Expenditure 256.892 0.000 256.892

Schedule 3.7 Scottish Funding Council (SFC)

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 1,985.927 0.000 1,985.927
ABR changes 14.740 0.000 14.740
ABR Budget 2,000.667 0.000 2,000.667
Proposed changes 10.718 0.000 10.718
SBR Proposed Budget 2,011.385 0.000 2,011.385
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Release of emerging and planned underspend from colleges and universities to support priorities and the costs of inflation and public sector pay deals -26.000 0.000 -26.000
Transfer from Health to fund additional medical school student places 11.844 0.000 11.844
Transfer from Health in relation to Nurse and Midwifery Education 13.285 0.000 13.285
Transfer from Learning in relation to Initial Teacher Education (ITE) 5.960 0.000 5.960
Additional funding to support the operational costs of the Scottish Funding Council 3.000 0.000 3.000
Miscellaneous minor transfers 2.629 0.000 2.629
10.718 0.000 10.718
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 2,011.385 0.000 2,011.385
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
2,011.385 0.000 2,011.385
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Higher Education Resource 875.617 0.000 875.617
College Resource 687.480 0.000 687.480
Higher Education Capital 357.305 0.000 357.305
College Capital 80.300 0.000 80.300
Scottish Funding Council Administration 10.683 0.000 10.683
Net Expenditure 2,011.385 0.000 2,011.385

Schedule 3.8 Higher Education Student Support

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 94.197 830.900 925.097
ABR changes 25.167 0.000 25.167
ABR Budget 119.364 830.900 950.264
Proposed changes 628.493 84.150 712.643
SBR Proposed Budget 747.857 915.050 1,662.907
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Technical Adjustment - Revised estimate of student loans capital and capitalised interest requirement (AME) 335.720 84.150 419.870
Technical Adjustment - Increase in budget requirement to cover impairment costs on the Student Loans RAB charge 314.182 0.000 314.182
Release of emerging and planned underspend from Student Suppot and Tuition Fees to support priorities and the costs of inflation and public sector pay deals -25.600 0.000 -25.600
Transfer from Teacher Training to support additional student places for Initial Teacher Education (ITE) 3.338 0.000 3.338
Transfer from Health to support additional medical school student places 2.033 0.000 2.033
Miscellaneous minor transfers -1.180 0.000 -1.180
628.493 84.150 712.643
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 747.857 915.050 1,662.907
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
747.857 915.050 1,662.907
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Net Student Loans Advanced 0.000 910.150 910.150
Student Support & Tuition Fee Payments 327.923 0.000 327.923
Cost of Providing Student Loans (RAB Charge)(Non-Cash) 463.147 0.000 463.147
Student Awards Agency for Scotland Operating Costs 14.845 4.900 19.745
Student Loans Company Administration Costs 5.422 0.000 5.422
Student Loan Interest Subsidy to Bank 6.000 0.000 6.000
Student Loan Sale Subsidy Impairment Adjustment -6.730 0.000 -6.730
Student Loan Fair Value Adjustment 406.100 0.000 406.100
Capitalised Interest -468.850 0.000 -468.850
Net Expenditure 747.857 915.050 1,662.907

Schedule 3.9 E&S Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 646.338 0.000 646.338
ABR changes 0.000 0.000 0.000
ABR Budget 646.338 0.000 646.338
Proposed changes 11.203 0.000 11.203
SBR Proposed Budget 657.541 0.000 657.541
Summary of proposed changes
Proposed Changes Operating Capital Total
£m £m £m
Transfer from Learning in relation to the Attainment Scotland Fund 10.537 0.000 10.537
Miscellaneous minor transfers 0.666 0.000 0.666
11.203 0.000 11.203
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 657.541 0.000 657.541
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
657.541 0.000 657.541
Budget Analysis
Proposed Changes Operating Capital Total
£m £m £m
Local Government Early Learning and Childcare Expansion 522.522 0.000 522.522
Local Government Attainment Fund 130.537 0.000 130.537
Local Government Gaelic Grant 4.482 0.000 4.482
Net Expenditure 657.541 0.000 657.541

Contact

Email: finance.co-ordination@gov.scot

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