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Publication - Corporate report

Spring Budget Revision 2024-25: supporting document

Published
30 January 2025
From
Minister for Public Finance, +1 more … Chief Financial Officer
Directorate
Financial Management Directorate
Topic
Scottish Budget
ISBN
9781836912569

Supporting document to the Budget (Scotland) Act 2024 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Finance and Local Government

Schedule 2.1 Total Changes for the Autumn Budget Revision

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Total Budget Following the Autumn Budget Revision 13,978.260 11.256 13,989.516
Changes Proposed
Funding Changes 455.160 1.068 456.228
Technical Adjustments -2.328 0.000 -2.328
Net Whitehall Transfers 1.233 0.000 1.233
Net Transfers within Scottish Block 248.623 0.000 248.623
Total changes proposed 702.688 1.068 703.756
Proposed Budget following Spring Budget Revision 14,680.948 12.324 14,693.272
 
Proposed Changes Operating Capital Total
£m £m £m
Expenditure Limit:
Local Government 10,906.220 0.000 10,906.220
Other Finance 67.810 7.456 75.266
Scottish Public Pensions Agency 29.361 2.700 32.061
Governance & Reform 5.222 0.000 5.222
Consumer Policy & Advice 1.554 0.000 1.554
Accountant in Bankruptcy 1.624 1.100 2.724
Planning 6.852 0.000 6.852
Corporate Running Costs 214.234 0.000 214.234
Financial Transactions repayments 25.000 0.000 25.000
Contingency for year-end adjustments 350.000 0.000 350.000
DFMF Central Government Grants to Local Authorities 5.000 0.000 5.000
Total Expenditure Limit 11,612.877 11.256 11,624.133
UK Funded AME:
Scottish Government Corporate 0.071 1.068 1.139
Non-domestic rates 3,068.000 0.000 3,068.000
Total UK Funded AME 3,068.071 1.068 3,069.139
Other Expenditure:
Total Other Expenditure 0.000 0.000 0.000
Total Budget 14,680.948 12.324 14,693.272
Total Limit on Income (accruing resources) 400.000

Schedule 3.1 Local Government

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 12,096.083 0.000 12,096.083
ABR Changes 1,548.416 0.000 1,548.416
ABR Budget 13,644.499 0.000 13,644.499
Proposed Changes 329.721 0.000 329.721
SBR Proposed Budget 13,974.220 0.000 13,974.220
Summary of proposed changes
Transfer from Learning to allow local authorities to maintain teacher numbers 145.500 0.000 145.500
Transfer from Learning for funding Free School Meal expansion to P6 and P7 children eligible to receive the Scottish Child Payment 40.000 0.000 40.000
Additional funding to support the LG Pay Deal for Teachers 29.000 0.000 29.000
Additional funding to support the LG Pay Deal for Non-Teachers 24.500 0.000 24.500
Transfer from Learning for Free School Meal provision for all P4, P5, and special school pupils and for P6 and P7 children eligible to receive the Scottish Child Payment 22.000 0.000 22.000
Additional funding to support investment in Scotish Welfare Fund 17.275 0.000 17.275
Transfer from Learning to support LG Pay Deal - Learning Directorate 10.000 0.000 10.000
Additional funding to support the LG Pay Deal for Non-Teachers 10.000 0.000 10.000
Transfer from Children and Families to support Free School Meals expansion 5.000 0.000 5.000
Transfer from Learning to fund the Teachers Induction Scheme 4.551 0.000 4.551
Transfer from Social Justice to support Local authority funding for Ukraine resettlement 3.400 0.000 3.400
Transfer from Learning for funding Free School Meal expansion to P6 and P7 children eligible to receive the Scottish Child Payment 3.000 0.000 3.000
Additional funding for Orkney Island Ferries to replace current ferry fleet and electric ferry terminals. 3.000 0.000 3.000
Transfer within LG Divisional budget lines for staff costs as budget was split up during allocation and is all sitting within the resource line 2.840 0.000 2.840
Transfer from TCP&SJ to support additional investment in Scottish Welfare Fund 2.725 0.000 2.725
Transfer from children and Families to supplement LG pay deal 2.000 0.000 2.000
Transfer from Housing to LAs with sustained TA pressures to spend £40m capital to support LAs housing teams 2.000 0.000 2.000
Transfer from Learning to provide budget cover for residual teacher pay cost 1.800 0.000 1.800
Additional funding for Dundee to London Heathrow air service 1.234 0.000 1.234
Transfer from Learning for continued support for school milk schemes 1.000 0.000 1.000
Miscellaneous minor transfer 2.064 0.000 2.064
Transfer within LG Divisional budget lines for staff costs as budget was split up during allocation and is all sitting within the resource line (2.840) 0.000 (2.840)
Miscellaneous minor transfer (0.328) 0.000 (0.328)
329.721 0.000 329.721
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 13,974.220 0.000 13,974.220
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
13,974.220 0.000 13,974.220
Budget
Non-Domestic Rates (NDR) 3,068.000 0.000 3,068.000
General Revenue Grant 10,291.136 0.000 10,291.136
Support for Capital 611.859 0.000 611.859
Local Authority Advice and Policy 3.225 0.000 3.225
Net Expenditure 13,974.220 0.000 13,974.220

Schedule 3.2 Other Finance

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 56.218 7.456 63.674
ABR Changes 2.557 0.000 2.557
ABR Budget 58.775 7.456 66.231
Proposed Changes 9.035 1.068 10.103
SBR Proposed Budget 67.810 8.524 76.334
Summary of proposed changes
Re-alignment of corporate running costs 6.704 0.000 6.704
Revised IFRS16 budget cover -1.542 1.068 -0.474
Transfers from Health and Social Care iro Health Marketing campaigns 1.062 0.000 1.062
Transfer from Health and Social Care portfolio for Scottish Futures Trust infrastructure programme 1.771 0.000 1.771
Minor miscellaneous transfers 1.040 0.000 1.040
9.035 1.068 10.103
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 67.810 8.524 76.334
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
67.810 8.524 76.334
Budget Analysis
Procurement Shared Services 24.058 0.000 24.058
Scottish Government Capital Projects 14.799 7.456 22.255
Scottish Government Corporate AME 0.071 1.068 1.139
Exchequer and Finance 9.643 0.000 9.643
Public Information and Engagement 7.895 0.000 7.895
Scotland Act Implementation 3.000 0.000 3.000
FOI Implementation 0.000 0.000 0.000
Scottish Futures Trust 8.344 0.000 8.344
Finance FTs 0.000 0.000 0.000
Net Expenditure 67.810 8.524 76.334

Schedule 3.3 Scottish Public Pensions Agency

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 28.901 2.700 31.601
ABR Changes 0.310 0.000 0.310
ABR Budget 29.211 2.700 31.911
Proposed Changes 0.150 0.000 0.150
SBR Proposed Budget 29.361 2.700 32.061
Summary of proposed changes
Return of depreciation budget excess -5.000 0.000 -5.000
Additional funding to cover running costs 4.804 0.000 4.804
Miscellaneous minor transfer. 0.346 0.000 0.346
0.150 0.000 0.150
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 29.361 2.700 32.061
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
29.361 2.700 32.061
Budget Analysis
Agency Administration 29.361 2.700 32.061
Net Expenditure 29.361 2.700 32.061

Schedule 3.4 Governance and Reform

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 5.047 0.000 5.047
ABR Changes 0.175 0.000 0.175
ABR Budget 5.222 0.000 5.222
Proposed Changes 0.000 0.000 0.000
SBR Proposed Budget 5.222 0.000 5.222
Summary of proposed changes
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 5.222 0.000 5.222
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
5.222 0.000 5.222
Budget Analysis
Public Service Reform and Community Empowerment 5.222 0.000 5.222
Covid Recovery 0.000 0.000 0.000
Net Expenditure 5.222 0.000 5.222

Schedule 3.5 Consumer Policy & Advice

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 2.504 0.000 2.504
ABR Changes -0.950 0.000 -0.950
ABR Budget 1.554 0.000 1.554
Proposed Changes 0.000 0.000 0.000
SBR Proposed Budget 1.554 0.000 1.554
Summary of proposed changes
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 1.554 0.000 1.554
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
1.554 0.000 1.554
Budget Analysis
Consumer Policy and Advice 1.554 0.000 1.554
Net Expenditure 1.554 0.000 1.554

Schedule 3.6 Accountant in Bankruptcy

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 1.309 1.100 2.409
ABR Changes 0.000 0.000 0.000
ABR Budget 1.309 1.100 2.409
Proposed Changes 0.315 0.000 0.315
SBR Proposed Budget 1.624 1.100 2.724
Summary of proposed changes
Corporate Transfer to cover non-cash as per 2024-25 requirements 0.315 0.000 0.315
0.315 0.000 0.315
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 10.229 1.100 11.329
Less: Retained Income -8.605 0.000 -8.605
Capital Receipts Applied 0.000 0.000 0.000
1.624 1.100 2.724
Budget Analysis
Accountant in Bankruptcy 1.624 1.100 2.724
Net Expenditure 1.624 1.100 2.724

Schedule 3.7 Planning

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 7.177 0.000 7.177
ABR Changes (0.305) 0.000 (0.305)
ABR Budget 6.872 0.000 6.872
Proposed Changes (0.020) 0.000 (0.020)
SBR Proposed Budget 6.852 0.000 6.852
Summary of proposed changes
Miscellaneous minor transfers (0.020) 0.000 (0.020)
(0.020) 0.000 (0.020)
Proposed Budget following Spring Budget Revision
Proposed Changes Operating Capital Total
£m £m £m
Gross Expenditure 6.852 0.000 6.852
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
6.852 0.000 6.852
Budget Analysis
Planning 6.287 0.000 6.287
Planning & Environmental Appeals 0.565 0.000 0.565
Net Expenditure 6.852 0.000 6.852

Schedule 3.8 FLG Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 5.000 0.000 5.000
ABR Changes 0.000 0.000 0.000
ABR Budget 5.000 0.000 5.000
Proposed Changes 0.000 0.000 0.000
SBR Proposed Budget 5.000 0.000 5.000
Summary of proposed changes
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 5.000 0.000 5.000
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
5.000 0.000 5.000
Budget Analysis
Vacant Derelict Land Grant 5.000 0.000 5.000
Net Expenditure 5.000 0.000 5.000

Contact

Email: Finance.Co-ordination@gov.scot

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