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Publication - Publication

Budget Bill 2017-2018: supporting document

Published: 27 Jan 2017
Part of:
Economy
ISBN:
9781786527790

Document providing Level 2 and 3 budget details for the portfolio totals contained in the Budget Bill 2017 to 2018.

120 page PDF

507.6kB

120 page PDF

507.6kB

Contents
Budget Bill 2017-2018: supporting document
Amendments to Supporting Document for the year ending 31 March 2018

120 page PDF

507.6kB

Amendments to Supporting Document for the year ending 31 March 2018

The amendments to the 2017 Budget Bill (approved at Stage 2 on 8 February 2017) are not immediately obvious in the the Bill. This document therefore provides an indication of how the changes will affect the budgets.

The budget amendments are:-

1. An increase of £25m in the Justice portfolio for Police, an increase of £35m (Financial Transactions) in the Economy, Jobs and Fair Work portfolio for Scottish Enterprise, An additional £100m for local government along with an additional £60m in Non-domestic Rates and a £6m decrease in the budget for Finance and the Constitution in respect of the resource costs for capital borrowing.

Table 1.2 (column H) of the Budget Bill supporting document shows the budgets for each portfolio.

These amendments will revise the table as follows:-

Portfolio Budget
as per
Budget Bill
Amendment Revised
Budget
£m £m £m
Finance and the Constitution 166.7 -6.0 160.7
Health and Sport 13,305.5 0.0 13,305.5
Education and Skills 3,378.7 0.0 3,378.7
Economy, Jobs and Fair Work 374.0 35.0 409.0
Justice 2,457.8 25.0 2,482.8
Communities, Social Security & Equalities 10,836.8 160.0 10,996.8
Environment, Climate Change and Land Reform 346.3 0.0 346.3
Culture, Tourism & External Affairs 272.5 0.0 272.5
Rural Economy and Connectivity 2,784.3 0.0 2,784.3
Administration 192.6 0.0 192.6
Crown Office and Procurator Fiscal 111.1 0.0 111.1
National Records of Scotland 37.3 0.0 37.3
Teachers and NHS Pensions 4,521.5 0.0 4,521.5
Office of Scottish Charity Regulator 3.0 0.0 3.0
Scottish Courts and Tribunals Service 105.6 0.0 105.6
Scottish Housing Regulator 4.0 0.0 4.0
Scottish Fiscal Commission 1.7 0.0 1.7
Revenue Scotland 6.1 0.0 6.1
Food Standards Scotland 15.3 0.0 15.3
Forestry Commission 61.3 0.0 61.3
The Scottish Government 38,982.1 214.0 39,196.1
Scottish Parliament and Audit Scotland 104.1 0.0 104.1
Total Managed Expenditure 39,086.2 214.0 39,300.2

The following pages show the revised budgets in the form of the Supporting Document with relevant changes to numbers highlighted

Table 1.1 - Revised NDPB Cash and Resource Budgets by Portfolio, 2017-18

Portfolios (with at least one Executive NDPB) NDPB
Budget
(Cash terms)
Non
Cash items
NDPB
Budget
(Resource
Terms)
£m £m £m
Finance and the Constitution 4.7 0.0 4.7
Health and Sport 57.5 1.2 58.7
Education and Skills 1,934.6 34.9 1,969.5
Economy, Jobs and Fair Work 194.9 10.6 205.5
Justice 1,476.2 75.1 1,551.3
Communities, Social Security & Equalities 1.3 0.0 1.3
Environment, Climate Change and Land Reform 98.6 7.4 106.0
Culture, Tourism & External Affairs 177.9 15.0 192.9
Rural Economy and Connectivity 83.8 20.6 104.4
Total 4,029.5 164.8 4,194.3

Table 1.2 Draft Budget restated for Parliamentary Approval

A B C D E F G H
Draft
Budget
NDPB
Non-cash
Adjusted
Budget
Tech
Adjust
Other
bodies
& transfers
LA
grants
Minor
Rounding
Adjustments
Restated
Budget
£m £m £m £m £m £m £m £m
Finance and the Constitution 3,580.9 0.0 -6.0 -3,414.2 160.7
Health and Sport 13,225.9 -1.2 96.2 -15.3 -0.1 13,305.5
Education and Skills 3,288.9 -34.9 124.5 0.2 3,378.7
Economy, Jobs and Fair Work 384.6 -10.6 35.0 409.0
Justice 2,580.3 -75.1 -0.2 -3.1 -105.6 86.5 2,482.8
Communities, Social Security & Equalities 11,082.3 0.0 160.0 -7.0 -238.5 10,996.8
Environment, Climate Change and Land Reform 307.0 -7.4 46.7 346.3
Culture, Tourism & External Affairs 324.8 -15.0 -37.3 272.5
Rural Economy and Connectivity 2,866.6 -20.6 0.1 -28.1 -61.3 27.5 0.1 2,784.3
Administration 192.6 192.6
Crown Office and Procurator Fiscal 111.1 111.1
National Records of Scotland 37.3 37.3
Teachers and NHS Pensions 1,115.1 3,406.4 4,521.5
Office of Scottish Charity Regulator 3.0 3.0
Scottish Courts and Tribunals Service 105.6 105.6
Scottish Housing Regulator 4.0 4.0
Scottish Fiscal Commission 1.7 1.7
Revenue Scotland 6.1 6.1
Food Standards Scotland 15.3 15.3
Forestry Commission 61.3 61.3
The Scottish Government 37,945.0 -164.8 1,304.0 111.7 0.0 0.0 0.2 39,196.1
Scottish Parliament and Audit Scotland 103.2 1.0 -0.1 104.1
Total Managed Expenditure 38,048.2 -164.8 1,305.0 111.7 0.0 0.0 0.1 39,300.2

Table 1.3 Capital Spending 2017-18

Direct
Capital
NDPB
Capital
Financial
Transactions
Capital
Grants to
Local
Authorities
Capital
Grants to
Private
Sector
Total
£m £m £m £m £m £m
Accounts Definition
Capital DEL
Finance and the Constitution 2.0 - - - - 2.0
Health and Sport 437.1 - - - 30.0 467.1
Education and Skills 569.6 50.9 14.0 - 96.9 731.4
Economy, Jobs and Fair Work 0.7 49.0 56.6 66.4 172.7
Justice 36.9 52.6 - - - 89.5
Communities, Social Security & Equalities - - 259.5 810.2 418.0 1,487.7
Environment, Climate Change and Land Reform 167.5 5.6 - - 16.4 189.5
Culture, Tourism & External Affairs - 17.4 5.0 - 6.3 28.7
Rural Economy and Connectivity 586.3 11.9 10.0 27.5 780.3 1,416.0
Total Programme 1,800.1 138.4 337.5 894.3 1,414.3 4,584.6
Administration 13.1 - - - - 13.1
Crown Office and Procurator Fiscal 3.6 - - - - 3.6
Total Scottish Government (Consolidated) 1,816.8 138.4 337.5 894.3 1,414.3 4,601.3
National Records of Scotland 3.3 - - - - 3.3
Scottish Housing Regulator - - - - - -
Office of the Scottish Charity Regulator - - - - - -
Scottish Courts and Tribunals Service 14.5 - - - - 14.5
Scottish Fiscal Commission - -
Revenue Scotland - - - - - -
Food Standards Scotland - - - - - -
Total Scottish Administration 1,834.6 138.4 337.5 894.3 1,414.3 4,619.1
Direct Funded Bodies
Forestry Commission (Scotland) - - - - 1.6 1.6
Scottish Parliament Corporate Body 1.0 - - - - 1.0
Audit Scotland 0.2 - - - - 0.2
Total Scottish Estimates 1,835.8 138.4 337.5 894.3 1,415.9 4,621.9

1. Approximately £560m of the ELL direct capital scores in AME

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

3. Information on PPP unitary charges is set out in Annex H, Table 5 on page 173 of the Draft Budget 2017-18 which was published on 15 December 2016.

Table 1.4 The Components of the Scottish Budget 2017-18

Expenditure
Within
DEL
Expenditure
Within
AME
Expenditure
Outside
DEL/ AME
Total
Budget
£m £m £m £m
Scottish Executive - Portfolios
Finance and the Constitution 160.7 160.7
Health and Sport 13,109.3 100.0 96.2 13,305.5
Education and Skills 2,935.7 443.0 3,378.7
Economy, Jobs and Fair Work 409.0 409.0
Justice 2,427.2 55.6 2,482.8
Communities, Social Security & Equalities 8,331.0 2,665.8 10,996.8
Environment, Climate Change and Land Reform 346.3 346.3
Culture, Tourism & External Affairs 272.5 272.5
Rural Economy and Connectivity 2,653.0 131.3 2,784.3
Total Programme 30,644.7 3,208.8 283.1 34,136.6
Administration 192.6 192.6
Crown Office and Procurator Fiscal 111.1 111.1
Total Scottish Government (Consolidated) 30,948.4 3,208.8 283.1 34,440.3
Scottish Housing Regulator 4.0 4.0
National Records of Scotland 37.3 37.3
Office of the Scottish Charity Regulator 3.0 3.0
Scottish Courts and Tribunals Service 105.6 105.6
Scottish Fiscal Commission 1.7 1.7
Revenue Scotland 6.1 6.1
Food Standards Scotland 15.3 15.3
Scottish Teachers' and NHS Pension Schemes 4,521.5 4,521.5
Total Scottish Administration 31,121.4 7,730.3 283.1 39,134.8
Direct Funded Bodies
Forestry Commission (Scotland) 61.3 61.3
Scottish Parliament Corporate Body 96.6 1.0 97.6
Audit Scotland 6.5 6.5
Total Scottish Budget 31,285.8 7,731.3 283.1 39,300.2

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

Budget Adjustments Cash
Authorisation
Depreciation Other
£m £m £m £m
Scottish Administration 39,134.8 -634.8 -4,008.6 34,491.4
Forestry Commission (Scotland) 61.3 -0.1 0.0 61.2
Scottish Parliament Corporate Body 97.6 -12.5 0.0 85.1
Audit Scotland 6.5 -0.4 0.0 6.1
Total 39,300.2 -647.8 -4,008.6 34,643.8

Sources of Funding for Scottish Budget:

Cash grant from the Scottish Consolidated Fund 17,289.9
Non Domestic Rate Income 2,665.8
Scottish Rate of Income Tax 11,858.0
Forecast receipts from LBTT and Landfill Tax 656.0
Capital borrowing 450.0
National Insurance Contributions 1,724.1
Total Cash Authorisation 34,643.8

Table 1.6 Budget Position for Consolidated Accounts

Expenditure
Within
DEL
Expenditure
Within
AME
Expenditure
Outside
DEL/ AME
Total
Budget
£m £m £m £m
Scottish Government - Portfolios
Finance and the Constitution 160.7 0.0 0.0 160.7
Health and Sport 13,109.3 100.0 96.2 13,305.5
Education and Skills 2,935.7 443.0 0.0 3,378.7
Economy, Jobs and Fair Work 409.0 0.0 0.0 409.0
Justice 2,427.2 0.0 55.6 2,482.8
Communities, Social Security & Equalities 8,331.0 2,665.8 0.0 10,996.8
Environment, Climate Change and Land Reform 346.3 0.0 0.0 346.3
Culture, Tourism & External Affairs 272.5 0.0 0.0 272.5
Rural Economy and Connectivity 2,653.0 0.0 131.3 2,784.3
Administration 192.6 0.0 0.0 192.6
Crown Office & Procurator Fiscal 111.1 0.0 0.0 111.1
Consolidated Accounts 30,948.4 3,208.8 283.1 34,440.3

Finance and the Constitution

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2017-18
DEL: Operating Capital Total
£m £m £m
Scottish Public Pensions Agency 16.3 2.0 18.3
Finance and Constitution 142.4 0.0 142.4
Total DEL 158.7 2.0 160.7
AME:
Total AME 0.0 0.0 0.0
Other Expenditure Outside DEL:
Total Other Expenditure Outside DEL 0.0 0.0 0.0
Total Portfolio Budget 158.7 2.0 160.7
Total Limit on Income (accruing resources) 20.0

Finance and the Constitution

Schedule 3.2 Finance and Constitution
Details of Proposed Budget

Proposed Budget 2016-17 2017-18
Total Operating Capital Total
£m £m £m £m
52.4 142.4 0.0 142.4
Less Retained Income 0.0 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0 0.0
52.4 142.4 0.0 142.4
Budget Analysis
Capital borrowing Repayments 0.0 24.0 0.0 24.0
Public Information and Engagement 2.8 2.8 0.0 2.8
Royal and Ceremonial 0.3 0.3 0.0 0.3
Scotland Act -Tax Provision Implementation and Management 16.2 12.0 0.0 12.0
Scotland Act - Non-Tax Implementation 0.0 80.0 0.0 80.0
Local Government Elections 0.4 1.0 0.0 1.0
Scottish Parliamentary Elections 9.6 0.6 0.0 0.6
Local Government Boundary Commission 0.0 0.2 0.0 0.2
Scottish Futures Trust 4.7 4.7 0.0 4.7
Procurement Shared Services 18.4 16.8 0.0 16.8
Net Expenditure 52.4 142.4 0.0 142.4

Justice

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2017-18
DEL: Operating Capital Total
£m £m £m
Community Justice Services 33.6 0.0 33.6
Judiciary 1.0 0.0 1.0
Criminal Injuries Compensation 17.5 0.0 17.5
Legal Aid 136.8 0.0 136.8
Police Central Government 97.9 20.0 117.9
Safer & Stronger Communities 4.1 0.0 4.1
Police & Fire Pensions 350.6 0.0 350.6
Scottish Prison Service 291.9 15.8 307.7
Miscellaneous 36.3 1.1 37.4
Scottish Police Authority 1,042.4 0.0 1,042.4
Scottish Fire and Rescue Service 291.7 0.0 291.7
Justice Central Gov. Grants to Local Authorities 86.5 0.0 86.5
Total DEL 2,390.3 36.9 2,427.2
AME:
Total AME 0.0 0.0 0.0
Other Expenditure Outside DEL:
Scottish Prison Service 50.2 0.0 50.2
Scottish Police Authority 5.4 0.0 5.4
Total Other Expenditure Outside DEL 55.6 0.0 55.6
Total Portfolio Budget 2,445.9 36.9 2,482.8
Total Limit on Income (accruing resources) 39.7

Justice

Schedule 3.5 Police Central Government
Details of Proposed Budget

Proposed Budget 2016-17 2017-18
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 82.5 100.0 20.0 120.0
Less: Retained Income -2.1 -2.1 0.0 -2.1
Capital Receipts Applied 0.0 0.0 0.0 0.0
80.4 97.9 20.0 117.9
Budget Analysis
National Police Funding & Police Change Fund 80.3 97.8 20.0 117.8
Police Support Services 0.1 0.1 0.0 0.1
Net Expenditure 80.4 97.9 20.0 117.9

Economy, Jobs and Fair Work

Schedule 2 - Summary Proposed Budget

Total Proposed Budget 2017-18
Operating Capital Total
£m £m £m
DEL:
Parliamentary Business & Government Strategy 60.8 0.0 60.8
Enterprise and Energy 290.0 14.0 304.0
Accountant in Bankruptcy 0.5 0.7 1.2
Employability and Training 43.0 0.0 43.0
European Social Funds 2014-20 Programmes 0.0 0.0 0.0
European Regional Development Fund 2014-20 Programmes 0.0 0.0 0.0
Total DEL 394.3 14.7 409.0
AME:
Total AME 0.0 0.0 0.0
Other Expenditure Outside DEL:
Total Other Expenditure Outside DEL 0.0 0.0 0.0
Total Budget 394.3 14.7 409.0
Total Limit on Income (accruing resources) 40.0

Economy, Jobs and Fair Work

Schedule 3.2 Enterprise and Energy
Details of Proposed Budget

Proposed Budget 2016-17 2017-18
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 289.3 290.5 14.0 304.5
Less: Retained Income -0.5 -0.5 0.0 -0.5
Capital Receipts Applied 0.0 0.0 0.0 0.0
288.8 290.0 14.0 304.0
Budget Analysis
Energy 71.2 66.2 14.0 80.2
Enterprise 248.8 213.2 0.0 213.2
Innovation & Industries 8.8 10.6 0.0 10.6
Strategic Forum -40.0 0.0 0.0 0.0
Net Expenditure 288.8 290.0 14.0 304.0

Communities, Social Security and Equalities

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget 2017-18
DEL: Operating Capital Total
£m £m £m
Local Government 7,280.9 0.0 7,280.9
Planning 4.0 0.1 4.1
Housing 504.5 234.5 739.0
Social Security 95.9 0.0 95.9
Social Justice and Regeneration 54.2 5.0 59.2
Equalities 20.3 0.0 20.3
Third Sector 24.5 0.0 24.5
Governance, Elections and Reform 1.2 0.0 1.2
Central Government Grants to Local Authorities 105.9 0.0 105.9
Total DEL 8,091.4 239.6 8,331.0
AME:
Non Domestic Rates 2,665.8 0.0 2,665.8
Total AME 2,665.8 0.0 2,665.8
Other Expenditure Outside DEL:
Total Other Expenditure Outside DEL 0.0 0.0 0.0
Total Portfolio Budget 10,757.2 239.6 10,996.8
Total Limit on Income (accruing resources) 80.0

Communities, Social Security and Equalities

Schedule 3.1 Local Government
Details of Proposed Budget

Proposed Budget 2016-17 2017-18
Total Operating Capital Total
£m £m £m £m
Gross Expenditure 9,935.0 9,786.7 0.0 9,786.7
Less: Retained Income 0.0 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0 0.0
9,935.0 9,786.7 0.0 9,786.7
Budget Analysis
Non-Domestic Rates ( NDR) 2,768.5 2,665.8 0.0 2,665.8
General Revenue Grant 6,685.9 6,627.8 0.0 6,627.8
Support for Capital 480.6 653.1 0.0 653.1
Net Expenditure 9,935.0 9,946.7 0.0 9,946.7

Memorandum Item - Total Local Government Funding

Proposed Budget 2016-17 2017-18
Total Operating Capital Total
£m £m £m £m
Net Expenditure 9,935.0 9,946.7 0.0 9,946.7
Plus Specific Grants included as follows:
Education and Skills (page 22)
Educational Attainment Fund 0.0 120.0 0.0 120.0
Gaelic 4.5 4.5 0.0 4.5
Justice (page 35)
Criminal Justice Social Work 86.5 86.5 0.0 86.5
Rural Economy and Connectivity (page 71)
Cycling, Walking & Safer Routes 5.9 7.4 0.0 7.4
Regional Transport Partnership 16.0 20.1 0.0 20.1
Communities, Social Security & Equalities (page 52)
Transfer of Management of Dev Funding 96.5 96.1 0.0 96.1
Vacant & Derelict Land Grant 7.8 9.8 0.0 9.8
Net Expenditure 10,152.2 10,291.1 0.0 10,291.1

Contact

Email: Finance Co-ordination