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.

Supporting documents

Deputy First Minister, Economy and Gaelic

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	1,312.210	102.680	1,414.890
Changes Proposed
Funding Changes	(124.189)	1.622	(122.567)
Technical Adjustments	(0.603)	0.000	(0.603)
Net Whitehall Transfers	(35.014)	0.000	(35.014)
Net Transfers within Scottish Block	31.040	(80.717)	(49.677)
Total changes proposed	(128.766)	(79.095)	(207.861)
Proposed Budget following Spring Budget Revision	1,183.444	23.585	1,207.029


Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Expenditure Limit:
Digital	186.078	16.704	202.782
Employability and Training	100.391	0.000	100.391
Enterprise, Trade and Investment	358.660	0.000	358.660
European Social Fund - 2014-20 Programmes	(106.400)	0.000	(106.400)
European Regional Development Fund	0.000	0.000	0.000
Economic and Scientific Advice	12.845	0.000	12.845
Organisational Readiness	39.825	1.351	41.176
Government Business and Constitutional Relations	9.593	0.000	9.593
Regeneration	60.124	0.000	60.124
Scottish National Investment Bank	230.970	0.000	230.970
Cities and Regions Investment & Strategy	174.744	0.000	174.744
Ferguson Marine	9.860	5.530	15.390
Tourism and Major Events	49.658	0.000	49.658
Gaelic	25.525	0.000	25.525
Redress, Relations and Response	61.455	0.000	61.455
DFMEG Central Government Grants to LAs	4.482	0.000	4.482
Total Expenditure Limit	1,217.810	23.585	1,241.395
UK Funded AME:
Total UK Funded AME	(34.342)	0.000	(34.342)
	(34.342)	0.000	(34.342)
Other Expenditure:
Total Other Expenditure	0.000	0.000	0.000
Total Budget
Total Limit on Income (accruing resources)			400.000

Schedule 3.1 Digital

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	191.279	17.480	208.759
ABR Changes	1.526	0.000	1.526
ABR Budget	192.805	17.480	210.285
Proposed Changes	(6.727)	(0.776)	(7.503)
SBR Proposed Budget	186.078	16.704	202.782
Summary of proposed changes
Release of emerging/planned underspend to support priorities	(8.000)	0.000	(8.000)
Transfer from Whitehall for Digital Connectivity towards R100 Programme.	2.726	0.000	2.726
Transfer from Digital Economy to Scottish Enterprise this will give SE the ability to utilise the FT budget for investments	0.000	(1.047)	(1.047)
Miscellaneous minor transfers	(1.453)	0.271	(1.182)
	(6.727)	(0.776)	(7.503)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	186.078	16.704	202.782
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	186.078	16.704	202.782
Budget Analysis
Digital Economy	0.000	(0.776)	(0.776)
Digital Strategy	49.287	17.480	66.767
Digital Connectivity	136.791	0.000	136.791
Net Expenditure	186.078	16.704	202.782

Schedule 3.2 Employability and Training

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	102.879	0.000	102.879
ABR Changes	(2.688)	0.000	(2.688)
ABR Budget	100.191	0.000	100.191
Proposed Changes	0.200	0.000	0.200
SBR Proposed Budget	100.391	0.000	100.391
Summary of proposed changes
Miscellaneous Minor Transfers	0.200	0.000	0.200
	0.200	0.000	0.200

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	100.391	0.000	100.391
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	100.391	0.000	100.391
Budget Analysis
Employability and Training	100.391	0.000	100.391
Net Expenditure	100.391	0.000	100.391

Schedule 3.3 Enterprise, Trade and Investment

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	333.835	0.000	333.835
ABR Changes	39.476	25.000	64.476
ABR Budget	373.311	25.000	398.311
Proposed Changes	(14.606)	(25.000)	(39.606)
SBR Proposed Budget	358.705	0.000	358.705
Summary of proposed changes
Transfer from Energy to support the work of Wave Energy Scotland (WES) in developing wave energy technologies	1.320	0.000	1.320
Transfer from Energy to Scottish Enterprise to manage and disburse grant awards made via the funding call.	4.050	0.000	4.050
Transfer from Digital to Scottish Enterprise to support additional investments	1.047	0.000	1.047
Transfer to Scottish National Investment Bank for the Offshore Wind Investment Programme, enabling delivery partners to implement this commitment.	(1.700)	(25.000)	(26.700)
Return of Offshore Wind strategic investment underspend	(21.830)	0.000	(21.830)
Miscellaneous Minor Transfers	2.507	0.000	2.507
	(14.606)	(25.000)	(39.606)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	358.660	0.000	358.660
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	358.660	0.000	358.660
Enterprise and Scottish Enterprise
Highlands and Islands Enterprise
South of Scotland Enterprise Agency	238.789	0.000	238.789
Innovation, Industries, Trade and Investment	61.680	0.000	61.680
Net Expenditure	28.898	0.000	28.898

Schedule 3.4 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	(106.400)	0.000	(106.400)
SBR Proposed Budget	(106.400)	0.000	(106.400)
Summary of proposed changes
	(106.400)	0.000	(106.400)
	(106.400)	0.000	(106.400)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	(106.400)	0.000	(106.400)
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	(106.400)	0.000	(106.400)
Budget Analysis
ESF Central Government Spend- EC Income	(106.400)	0.000	(106.400)
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	(106.400)	0.000	(106.400)

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 3.5 Economic and Scientific Advice

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	12.882	0.000	12.882
ABR Changes	(0.037)	0.000	(0.037)
ABR Budget	12.845	0.000	12.845
Proposed Changes	0.000	0.000	0.000
SBR Proposed Budget	12.845	0.000	12.845
Summary of proposed changes
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	12.845	0.000	12.845
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	12.845	0.000	12.845
Budget Analysis
Council of Economic Advisers	0.000	0.000	0.000
Scientific Engagment and Advice	3.025	0.000	3.025
Economic Policy Unit	3.612	0.000	3.612
Office of the Chief Economic Adviser	6.208	0.000	6.208
Net Expenditure	12.845	0.000	12.845

Schedule 3.6 Government Business and Constitutional Relations Policy and Co-ordination

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	7.084	0.000	7.084
ABR Changes	2.509	0.000	2.509
ABR Budget	9.593	0.000	9.593
Proposed Changes	0.000	0.000	0.000
SBR Proposed Budget	9.593	0.000	9.593
Summary of proposed changes
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	9.593	0.000	9.593
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	9.593	0.000	9.593
Budget Analysis
Local Government Election	0.750	0.000	0.750
Boundaries Scotland	0.415	0.000	0.415
Scottish Parliament Elections	0.130	0.000	0.130
Government Business and Constitutional Relations Policy and Co-ordination	8.298	0.000	8.298
Net Expenditure	9.593	0.000	9.593

Schedule 3.7 Organisational Readiness

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	37.916	0.000	37.916
ABR Changes	0.000	0.000	0.000
ABR Budget	37.916	0.000	37.916
Proposed Changes	1.909	1.351	3.260
SBR Proposed Budget	39.825	1.351	41.176
Summary of proposed changes
Additional funding to support the Sheku Bayoh operating costs	1.455	0.000	1.455
Additional funding to support the Waverly Gate accommodation refit costs	0.000	1.351	1.351
Budget Realignment exercise to support priorities	1.620	0.000	1.620
Release of emerging / planned underspend to support priorities	(1.064)	0.000	(1.064)
Miscellaneous minor transfers	(0.102)	0.000	(0.102)
	1.909	1.351	3.260

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	39.734	1.351	41.085
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	39.734	1.351	41.085
Budget Analysis
Resilience	3.585	0.000	3.585
Response and Readiness	31.652	1.351	33.003
Office of the Chief Researcher	0.890	0.000	0.890
Organisational Readiness	3.698	0.000	3.698
Net Expenditure	39.825	1.351	41.176

Schedule 3.8 Regeneration

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	58.450	0.000	58.450
ABR Changes	2.292	0.000	2.292
ABR Budget	60.742	0.000	60.742
Proposed Changes	(0.618)	0.000	(0.618)
SBR Proposed Budget	60.124	0.000	60.124
Summary of proposed changes
Miscellaneous Minor Transfers	(0.618)	0.000	(0.618)
	(0.618)	0.000	(0.618)

Proposed Budget following Autumn Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	60.124	0.000	60.124
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	60.124	0.000	60.124
Budget Analysis
Regeneration	60.124	0.000	60.124
Net Expenditure	60.124	0.000	60.124

Schedule 3.9 Scottish National Investment Bank

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	176.770	0.000	176.770
ABR Changes	0.000	0.000	0.000
ABR Budget	176.770	0.000	176.770
Proposed Changes	54.200	0.000	54.200
SBR Proposed Budget	230.970	0.000	230.970
Summary of proposed changes
Technical Change - AME budget requirement as included in the SE 2024-25.	30.300	0.000	30.300
Transfer from Enterprise Trade and Investment level 2 for the funding of the Offshore Wind Investment programme	26.700	0.000	26.700
Corporate Transfer - The Bank is earning higher income than previously envisaged and is able to return delegated budget it will not require to SG.	(2.800)	0.000	(2.800)
	54.200	0.000	54.200

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	230.970	0.000	230.970
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	230.970	0.000	230.970
Budget Analysis
Scottish National Investment Bank	230.970	0.000	230.970
Net Expenditure	230.970	0.000	230.970

Schedule 3.10 Cities and Regions Investment and Strategy

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	211.215	0.000	211.215
ABR Changes	1.269	0.000	1.269
ABR Budget	212.484	0.000	212.484
Proposed Changes	(37.740)	0.000	(37.740)
SBR Proposed Budget	174.744	0.000	174.744
Summary of proposed changes
Whitehall transfer- agreed City Deals underspend to be returned to UKG and reprofiled	(43.740)	0.000	(43.740)
Whitehall transfer from UKG to support Stirling MOD Land transfer	5.000	0.000	5.000
Whitehall transfer from UKG to support Inverness and Highland City Region Deal.	1.000	0.000	1.000
	(37.740)	0.000	(37.740)

Proposed Budget following Autumn Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	174.744	0.000	174.744
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	174.744	0.000	174.744
Budget Analysis
Cities Investment & Strategy	159.960	0.000	159.960
Scottish Futures Trust	0.000	0.000	0.000
Growth Accelerator	14.784	0.000	14.784
Net Expenditure	174.744	0.000	174.744

Schedule 3.11 Ferguson Marine Spending Plans

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	1.860	40.000	41.860
ABR Changes	0.000	20.200	20.200
ABR Budget	1.860	60.200	62.060
Proposed Changes	8.000	(54.670)	(46.670)
SBR Proposed Budget	9.860	5.530	15.390
Summary of proposed changes
Inter-Portfolio Transfer - Budget cover for voted loan to CMAL for MV Glen Sannox	0.000	(54.670)	(54.670)
Corporate Transfer: £6m is required to cover under recovered costs of 2024/25, £1-1.5m for post completion works to vessel 801, and c.£0.73m for the final crewing cost payment to Transport Scotland.	8.000	0.000	8.000
	8.000	(54.670)	(46.670)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	9.860	5.530	15.390
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	9.860	5.530	15.390
Budget Analysis
Ferguson Marine	9.860	5.530	15.390
Net Expenditure	9.860	5.530	15.390

Schedule 3.12 Tourism and Major Events

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	49.452	0.000	49.452
ABR Changes	(0.017)	0.000	(0.017)
ABR Budget	49.435	0.000	49.435
Proposed Changes	4.802	0.000	4.802
SBR Proposed Budget	54.237	0.000	54.237
Summary of Proposed Changes
AME Budget Transfer - requirement as included in the SE 2024-25.	4.389	0.000	4.389
Technical Change - IFRS16 Adjustment	0.190	0.000	0.190
Miscellaneous Minor Transfers	0.223	0.000	0.223
	4.802	0.000	0.190

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	54.237	0.000	54.237
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	54.237	0.000	54.237
Budget Analysis
Tourism	53.354	0.000	53.354
Major Events	0.883	0.000	0.883
Net Expenditure	54.237	0.000	54.237

Schedule 3.13 Redress, Relations and Response

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	60.251	0.000	60.251
ABR Changes	(6.000)	0.000	(6.000)
ABR Budget	54.251	0.000	54.251
Proposed Changes	(27.138)	0.000	(27.138)
SBR Proposed Budget	27.113	0.000	27.113
Summary of proposed changes
Additional funding to support the operational costs of Scottish Child Abuse Inquiry	6.725	0.000	6.725
Redress Provision adjustment following a recalculation of costs	(34.363)	0.000	(34.363)
Miscellaneous minor transfers	0.500	0.000	0.500
	(27.138)	0.000	(27.138)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	27.113	0.000	27.113
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	27.113	0.000	27.113
Budget Analysis
Redress, Relations and Response	61.455	0.000	61.455
Redress, Relations and Response - AME	(34.342)	0.000	(34.342)
Net Expenditure	27.113	0.000	27.113

Contact

Email: Finance.Co-ordination@gov.scot

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