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Publication - Publication

Autumn Budget Revision 2016-17 supporting document

Published: 22 Sep 2016
Part of:
Economy
ISBN:
9781786524683

Budget revisions set out in the Budget Bill 2016-17.

107 page PDF

804.2kB

107 page PDF

804.2kB

Contents
Autumn Budget Revision 2016-17 supporting document
Summary Tables

107 page PDF

804.2kB

Summary Tables

Table 1.1 Changes sought in Autumn Revision ( TME)

Scottish Government Portfolios Resources other than Accruing Resources as shown in the Budget Act Change Proposed Revised Budget
£m £m £m
Finance and the Constitution 73.7 24.5 98.2
Health and Sport 13,118.1 -76.7 13,041.4
Education and Skills 3,085.5 37.1 3,122.6
Economy, Jobs and Fair Work 343.8 -3.0 340.8
Justice 2,406.6 -10.1 2,396.5
Communities, Social Security & Equalities 10,928.0 98.9 11,026.9
Environment, Climate Change and Land Reform 213.8 1.9 215.7
Culture, Tourism & External Affairs 250.7 6.7 257.4
Rural Economy and Connectivity 2,614.3 166.0 2,780.3
Administration 193.0 0.2 193.2
Crown Office and Procurator Fiscal 112.5 1.0 113.5
Total Scottish Government (Consolidated) 33,340.0 246.5 33,586.5
National Records of Scotland 28.4 0.0 28.4
Office of the Scottish Charity Regulator 3.0 0.0 3.0
Scottish Courts and Tribunals Service 88.9 13.1 102.0
Revenue Scotland 5.2 0.0 5.2
Food Standards Scotland 15.3 0.0 15.3
Scottish Housing Regulator 3.7 0.0 3.7
NHS and Teachers' Pensions 3,300.3 0.0 3,300.3
Total Scottish Administration 36,784.8 259.6 37,044.4
Direct-Funded Bodies
Forestry Commission (Scotland) 61.3 -0.2 61.1
Scottish Parliamentary Corporate Body 96.7 0.0 96.7
Audit Scotland 6.6 0.0 6.6
Total Scottish Budget 36,949.4 259.4 37,208.8

Table 1.2 Summary of Changes by Type ( TME)

Scottish Government Portfolios Resources other than Accruing Resources as shown in Budget Act Changes Proposed Revised Budget
Funding Changes Technical Adjustments Net Whitehall transfers Net Transfers within Scottish Block
£m £m £m £m £m £m
Finance and the Constitution 73.7 14.8 9.7 98.2
Health and Sport 13,118.1 -76.7 13,041.4
Education and Skills 3,085.5 44.9 -50.0 42.2 3,122.6
Economy, Jobs and Fair Work 343.8 12.7 -15.7 340.8
Justice 2,406.6 7.4 -17.5 2,396.5
Communities, Social Security & Equalities 10,928.0 56.9 0.6 41.4 11,026.9
Environment, Climate Change and Land Reform 213.8 0.6 1.3 215.7
Culture, Tourism & External Affairs 250.7 12.7 -6.0 257.4
Rural Economy and Connectivity 2,614.3 1.8 157.0 7.2 2,780.3
Administration 193.0 0.2 193.2
Crown Office and Procurator Fiscal 112.5 1.0 113.5
Scottish Government 33,340.0 151.8 107.0 0.6 -12.9 33,586.5
National Records of Scotland 28.4 28.4
Office of the Scottish Charity Regulator 3.0 3.0
Scottish Courts & Tribunals Service 88.9 13.1 102.0
Revenue Scotland 5.2 5.2
Food Standards Scotland 15.3 15.3
Scottish Housing Regulator 3.7 3.7
NHS and Teachers' Pensions 3,300.3 3,300.3
Scottish Administration 36,784.8 151.8 107.0 0.6 0.2 37,044.4
Direct-Funded Bodies
Forestry Commission (Scotland) 61.3 -0.2 61.1
Scottish Parliamentary Corporate Body 96.7 96.7
Audit Scotland 6.6 6.6
Total Scottish Budget 36,949.4 151.8 107.0 0.6 0.0 37,208.8

The Consolidated Accounts of the Scottish Government for 2016-17 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts

Scottish Government - Portfolios Expenditure Within DEL £m Expenditure Within AME £m Expenditure Outside DEL/ AME £m Total Budget £m
Finance and the Constitution 98.2 98.2
Health and Sport 12,845.2 100.0 96.2 13,041.4
Education and Skills 2,743.3 379.3 3,122.6
Economy, Jobs and Fair Work 340.8 340.8
Justice 2,340.9 55.6 2,396.5
Communities, Social Security & Equalities 8,258.4 2,768.5 11,026.9
Environment, Climate Change and Land Reform 215.7 215.7
Culture, Tourism & External Affairs 257.4 257.4
Rural Economy and Connectivity 2,535.6 244.7 2,780.3
Administration 193.2 193.2
Crown Office and Procurator Fiscal 113.5 113.5
Consolidated Accounts 29,942.2 3,247.8 396.5 33,586.5

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets - Other Bodies Not Included in the Consolidated Accounts

Other Bodies Expenditure Within DEL £m Expenditure Within AME £m Expenditure Outside DEL/ AME £m Total Budget £m
National Records of Scotland 28.4 28.4
Office of the Scottish Charity Regulator 3.0 3.0
Scottish Courts & Tribunals Service 102.0 102.0
Revenue Scotland 5.2 5.2
Food Standards Scotland 15.3 15.3
Scottish Housing Regulator 3.7 3.7
NHS and Teachers' Pensions 3,300.3 3,300.3
Forestry Commission (Scotland) 61.1 61.1
Scottish Parliamentary Corporate Body 95.7 1.0 96.7
Audit Scotland 6.6 6.6
Total Other bodies 321.0 3,301.3 0.0 3,622.3

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

Budget Act Change Proposed Revised Cash authorisation
£m £m £m
Scottish Administration 33,187.0 309.6 33,496.6
Forestry Commission (Scotland) 61.2 -0.2 61.0
Scottish Parliamentary Corporate Body 84.5 0.0 84.5
Audit Scotland 6.2 0.0 6.2
Total Cash Authorisation 33,338.9 309.4 33,648.3

Table 1.6 Reconciliation of Revised Budget to Cash Authorisation

Revised Budget Adjustments for Non Cash Items Cash Authorisation
Depreciation Other
Scottish Government - Core 33,473.0 -624.2 144.9 32,993.7
Crown Office and Procurator Fiscal 113.5 -5.4 108.1
National Records of Scotland 28.4 -2.2 26.2
Office of the Scottish Charity Regulator 3.0 3.0
Scottish Courts & Tribunals Service 102.0 -14.0 88.0
Revenue Scotland 5.2 5.2
Food Standards Scotland 15.3 -0.2 15.1
Scottish Housing Regulator 3.7 3.7
Scottish Teachers' and NHS Pensions 3,300.3 -3,046.7 253.6
Scottish Administration 37,044.4 -646.0 -2,901.8 33,496.6
Forestry Commission (Scotland) 61.1 -0.1 61.0
Scottish Parliamentary Corporate Body 96.7 -12.2 84.5
Audit Scotland 6.6 -0.4 6.2
Total Cash Authorisation 37,208.8 -658.7 -2,901.8 33,648.3
Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund (includes EU funds) 23,250.9
Non Domestic Rate Income 2,768.5
Forecast receipts from Scottish Rate of Income Tax 4900.0
Forecast Receipts from LBTT and Landfill Tax 671.0
Capital borrowing 315.8
National Insurance Contributions 1724.1
Total Cash Authorisation 33,648.3

Table 1.7 Capital Spending and Net Investment

Direct Capital Financial Transaction NDPB Capital Capital Grants to Local Authorities Capital Grants to Private Sector
£m £m £m £m £m
Accounts Definition
Net Investment
Finance and the Constitution 3.5 3.3 0.5
Health and Sport 548.0 3.2 2.0 37.5
Education and Skills 496.4 12.5 28.0 52.4
Economy, Jobs and Fair Work 0.7 35.5 30.0 72.3
Justice 35.3 27.1
Communities, Social Security & Equalities -9.9 255.5 658.1 419.7
Environment, Climate Change and Land Reform 39.7 4.5 14.9
Culture, Tourism & External Affairs 0.0 5.0 18.6 9.8
Rural Economy and Connectivity 687.6 12.0 15.5 21.9 747.0
Administration 13.1
Crown Office and Procurator Fiscal 3.6
Total Scottish Government (Consolidated) 1,818.0 327.0 96.2 710.0 1,353.6
Scottish Teachers' and NHS Pension Schemes
National Records of Scotland 2.9
Scottish Courts and Tribunals Service 12.4
Revenue Scotland
Food Standards Scotland
Office of the Scottish Charity Regulator
Scottish Housing Regulator
Total Scottish Administration 1,833.3 327.0 96.2 710.0 1,353.6
Direct Funded Bodies
Forestry Commission (Scotland) 1.6
Scottish Parliament Corporate Body 1.5
Audit Scotland 0.2
Total Scottish Budget 1,835.0 327.0 96.2 710.0 1,355.2

1. Approximately £491m of the E&S direct capital scores in AME.

2. Approximately £59m of Health and £157m of REC direct capital scores outside DEL ( ODEL).

3. Information on PPP unitary charges is set out in Annex H, Table 5 on page 169 of the Draft Budget 2016-17. which was published on 16 December 2015.

Table 1.8: Reconciliation between former Scottish Government Portfolios and New Scottish Government Portfolios ( SG)

2016-17 Budget Bill Structure Total   E&S FC H&S ECC&LR CT&EA CSS&E Justice EJ&FW RE&C Admin COPFS Total
£m £m £m £m £m £m £m £m £m £m £m £m £m
Finance, Constitution and Economy 591.6 50.2 46.9 322.0 172.5 591.6
Health, Wellbeing and Sport 13,118.1 13,118.1 13,118.1
Education & Lifelong Learning 2,853.0 2,853.0 2,853.0
Fair Work, Skills and Training 252.5 232.5 20.0 252.5
Justice 2,406.6 2,406.6 2,406.6
Social Justice, Communities and Pensioners' Rights 10,928.4 0.4 10,928.0 10,928.4
Rural Affairs & the Environment 491.8 269.4 222.4 491.8
Culture, Europe & External Affairs 203.8 203.8 203.8
Infrastructure, Investment & Cities 2,188.7 23.1 -55.6 1.8 2,219.4 2,188.7
Administration 193.0 193.0 193.0
Crown Office & Procurator Fiscal 112.5 112.5 112.5
National Records of Scotland 28.4 3,085.5 73.7 13,118.1 213.8 250.7 10,928.0 2,406.6 343.8 2,614.3 193.0 112.5 33,340.0
Teachers and NHS Pensions 3,300.3
Office of the Scottish Charity Regulator 3.0
Scottish Courts and Tribunals Service 88.9
Scottish Housing Regulator 3.7
Revenue Scotland 5.2
Food Standards Agency 15.3
Forestry Commission 61.3
Total Scottish Government 36,846.1
Scottish Parliament and Audit Scotland 103.3
Total Scottish Budget 36,949.4

Portfolio movements

Level 2 changes

FCE
All to FC except Digital to RE&C and PBGS (Cities and Economic L3s), RoS, AiB and EET (less Tourism and HIE) to EJ&FW

HWS
All to H&S

ELL
All to E&S

FWST
Skills Development Scotland and EMAs and Youth emplyment to E&S, rest to EJ&FW

Justice
all to Justice

SJC&PR
All to CSS&E (except LG Elections L3 which moves to FC)

RAFE
EU Support and Forestry to RE&C, rest to ECC&LR (Except Fisheries and Crofting)

CEEA
all to CT&EA

IIC
Transport and central government grants to RE&C, SW to ECC&LR

Admin
all in Admin

COPFS
all in COPFS

Level 3 changes

FCE
Move Tourism to CT&EA and move Fiscal, Public Information, Royal & Ceremonial, Elections and Scotland Act implementation L3s to FC

IIC
SFT & Procurement to FC and ESF Admin to EJ&FW

RAFE
Fisheries, Crofting, Rural Cohesion, Animal Health, Veterninary, Agricultural Advice & Food Industry to RE&C

FCE
Move Cities, Citizen's Advice and Economic L3s to EJ&FW

FWST
Skills Development Scotland and Youth emplyment to E&S

SJC&PR
Move Local Government Elections to FC

Level 4 changes

FCE
Move HIE to RE&C

FWST
EMAs and Inspiring Scotland 14-19 Year olds to E&S


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