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Publication - Corporate report

Spring Budget Revision 2022 to 2023: supporting document

Published
2 February 2023
Directorate
Financial Management Directorate, +1 more … Budget and Public Spending Directorate
Part of
Money and tax, Scottish Budget
ISBN
9781805254959

Supporting document to the Budget (Scotland) Act 2022 Amendment (No. 2) Regulations 2023. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Summary Tables

Table 1.1 Changes sought in Spring Budget Revision ( TME)
Scottish Government Portfolios Resources other than Accruing Resources as shown in the Budget Act Change Proposed Revised Budget
  £m £m £m
Health and Social Care 18,075.2 (179.4) 17,895.8
Social Justice, Housing and Local Government 16,716.8 1,285.4 18,002.2
Finance and the Economy 1,550.1 (54.1) 1,496.0
Education and Skills 4,814.2 (810.0) 4,004.1
Justice and Veterans 3,147.5 180.7 3,328.2
Net Zero, Energy and Transport 4,367.4 (226.3) 4,141.1
Rural Affairs and Islands 915.5 (17.4) 897.9
Constitution, External Affairs and Culture 282.2 (11.2) 271.0
Deputy First Minister and Covid Recovery 45.1 (0.2) 44.8
Crown Office and Procurator Fiscal 184.8 9.7 194.5
Total Scottish Government (Consolidated) 50,098.8 176.9 50,275.7
Scottish Housing Regulator 5.3 (0.1) 5.2
National Records of Scotland 59.4 3.5 62.9
Office of the Scottish Charity Regulator 3.4 0.0 3.4
Scottish Courts and Tribunals Service 163.5 23.0 186.5
Scottish Fiscal Commission 2.3 0.0 2.3
Revenue Scotland 7.9 (0.2) 7.7
Registers of Scotland 9.0 4.0 13.1
Environmental Standards Scotland 2.2 (0.1) 2.1
Food Standards Scotland 23.0 3.2 26.2
Scottish Teachers' and NHS Pension Schemes 6,470.4 495.7 6,966.1
Total Scottish Administration 56,845.3 705.9 57,551.2
Direct Funded Bodies
Scottish Parliament Corporate Body 128.0 2.1 130.2
Audit Scotland 11.6 5.4 17.0
Total Scottish Budget 56,985.0 713.4 57,698.4
Table 1.2 Summary of Changes by Type
Scottish Government Portfolios Resources other than Accruing Resources as shown in Budget Act Changes Proposed Revised Budget
Funding Changes Technical Changes Net Whitehall transfers Net Transfers within Scottish Block
  £m £m £m £m £m £m
Health and Social Care 18,075.2 422.4 263.3 33.6 (898.7) 17,895.8
Social Justice, Housing and Local Government 16,716.8 244.0 (96.4) 27.3 1,110.4 18,002.2
Finance and the Economy 1,550.1 (65.4) 8.2 0.0 3.0 1,496.0
Education and Skills 4,814.2 (19.3) (582.4) 0.0 (208.3) 4,004.1
Justice and Veterans 3,147.5 159.9 5.3 16.7 (1.1) 3,328.2
Net Zero, Energy and Transport 4,367.4 (230.1) 16.3 0.3 (12.8) 4,141.1
Rural Affairs and Islands 915.5 (17.4) 1.0 0.0 (1.2) 897.9
Constitution, External Affairs and Culture 282.2 (8.0) (3.0) 1.7 (1.8) 271.0
Deputy First Minister and Covid Recovery 45.1 0.5 0.0 0.0 (0.7) 44.8
Crown Office and Procurator Fiscal 184.8 5.8 3.0 0.0 0.9 194.5
Scottish Government 50,098.8 477.5 (384.9) 79.5 (10.2) 50,275.7
Scottish Housing Regulator 5.3 (0.1) 0.0 0.0 0.0 5.2
National Records of Scotland 59.4 3.7 0.0 0.0 (0.2) 62.9
Office of the Scottish Charity Regulator 3.4 0.0 0.0 0.0 0.0 3.4
Scottish Courts and Tribunals Service 163.5 9.5 4.5 0.6 8.4 186.5
Scottish Fiscal Commission 2.3 0.0 0.0 0.0 0.0 2.3
Revenue Scotland 7.9 (0.2) 0.0 0.0 0.0 7.7
Registers of Scotland 9.0 0.0 2.0 0.0 2.0 13.1
Environmental Standards Scotland 2.2 (0.1) 0.0 0.0 0.0 2.1
Food Standards Scotland 23.0 (0.6) 3.5 0.3 0.0 26.2
Scottish Teachers' and NHS Pension Schemes 6,470.4 0.0 495.7 0.0 0.0 6,966.1
Scottish Administration 56,845.3 504.6 120.8 80.4 0.0 57,551.2
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 128.0 (2.2) 4.2 0.1 0.0 130.2
Audit Scotland 11.6 (0.1) 5.5 0.0 0.0 17.0
Total Scottish Budget 56,985.0 502.3 130.6 80.6 0.0 57,698.4

* may not sum due to roundings

The Consolidated Accounts of the Scottish Government for 2022-23 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 Within Expenditure Limit Within UK Funded AME Other Expenditure Total Budget
£m £m £m £m
Health and Social Care 17,546.4 285.7 63.6 17,895.8
Social Justice, Housing and Local Government 15,331.3 2,670.9 0.0 18,002.2
Finance and the Economy 1,485.7 10.3 0.0 1,496.0
Education and Skills 3,597.3 406.9 0.0 4,004.1
Justice and Veterans 3,238.9 0.7 88.6 3,328.2
Net Zero, Energy and Transport 4,032.0 0.0 109.1 4,141.1
Rural Affairs and Islands 896.5 1.3 0.1 897.9
Constitution, External Affairs and Culture 274.0 -3.0 0.0 271.0
Deputy First Minister and Covid Recovery 44.8 0.0 0.0 44.8
Crown Office and Procurator Fiscal 192.5 2.0 0.0 194.5
Consolidated Accounts 46,639.5 3,374.8 261.4 50,275.7

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 Within Expenditure Limit Within UK Funded AME Other Expenditure Total Budget
£m £m £m £m
Scottish Housing Regulator 5.2 0.0 0.0 5.2
National Records of Scotland 62.9 0.0 0.0 62.9
Office of the Scottish Charity Regulator 3.4 0.0 0.0 3.4
Scottish Courts and Tribunals Service 186.3 0.2 0.0 186.5
Scottish Fiscal Commission 2.3 0.0 0.0 2.3
Revenue Scotland 7.7 0.0 0.0 7.7
Registers of Scotland 11.0 2.0 0.0 13.1
Environmental Standards Scotland 2.1 0.0 0.0 2.1
Food Standards Scotland 25.8 0.4 0.0 26.2
Scottish Teachers' and NHS Pension Schemes 0.0 6,966.1 0.0 6,966.1
Scottish Parliamentary Corporate Body 123.5 6.7 0.0 130.2
Audit Scotland 11.8 5.2 0.0 17.0
Total Other bodies 442.1 6,980.6 0.0 7,422.7
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
  Autumn Budget Revision Change Proposed Revised Cash authorisation
  £m £m £m
Scottish Administration 49,848.7 720.9 50,569.6
Scottish Parliamentary Corporate Body 112.2 (2.1) 110.1
Audit Scotland 10.6 0.6 11.2
Total Cash Authorisation 49,971.5 719.4 50,690.9
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
  Revised Budget Adjustments for Non-Cash Items Cash Authorisation
Depreciation Other
Scottish Government – Core 50,081.2 (339.3) (0.7) 49,741.2
Crown Office and Procurator Fiscal 194.5 (8.4)   186.1
Scottish Housing Regulator 5.2 (0.4)   4.8
National Records of Scotland 62.9 (3.6)   59.3
Office of the Scottish Charity Regulator 3.4     3.4
Scottish Courts & Tribunals Service 186.5 (29.7) (0.2) 156.6
Scottish Fiscal Commission 2.3 (0.1)   2.2
Revenue Scotland 7.7 (0.5)   7.3
Registers of Scotland 13.1 (6.5) (2.0) 4.6
Environmental Standards Scotland 2.1     2.1
Food Standards Scotland 26.2 (1.7)   24.5
Scottish Teachers' and NHS Pensions 6,966.1   (6,588.7) 377.392
Scottish Administration 57,551.2 (390.0) (6,591.6) 50,569.6
Scottish Parliamentary Corporate Body 130.2 (13.4) (6.7) 110.1
Audit Scotland 17.0 (1.3) (4.5) 11.172
Total Cash Authorisation 57,698.4 (404.7) (6,602.8) 50,690.9
Table 1.7 a: Funding Reconciliation
Balance of funding left for deployment after the Autumn Budget Revision 94.2
Changes to Scotland Reserve following 2021-22 Final Outturn 49.6
Other funding movements 472.0
Total funding available for deployment 615.8
Deployed at Spring Budget Revision (Scottish Budget basis) (582.9)
Total funding not deployed after SBR (Scottish Budget basis) 33.0
Adjustment to reflect HMT budget scoring 9.8
Total funding not deployed after SBR (HMT basis) 42.8
Table 1.7 b: Funding Reconciliation (Scottish Budget changes)
  £m
Revised Budget following Autumn Budget Revision 56,985.0
Proposed cash changes at Spring Budget Revision impacting discretionary spending 582.9
Proposed non-cash changes at Spring Budget Revision 130.6
Revised Budget following Spring Budget Revision 57,698.4
Table 1.8 Capital Spending and Net Investment
  Direct Capital Financial transactions NDPB Capital Capital Grants to Local Authorities Capital Grants to Private Sector Other Capital
  £m £m £m £m £m £m
Accounts Definition
Net Investment
Health and Social Care 560.8 5.0 8.8 0.0 11.7 362.2
Social Justice, Housing & Local Government 84.0 150.0 0.0 784.3 538.3 0.0
Finance & Economy 91.1 30.0 378.3 199.0 178.5 0.0
Education and Skills 708.8 0.0 449.1 0.4 6.0 0.0
Justice and Veterans 72.1 0.0 96.0 0.0 10.9 0.0
Net Zero, Energy & Transport 388.1 24.7 1,142.5 175.2 1,240.5 0.0
Rural Affairs & Islands 18.3 (10.3) 0.0 3.5 46.6 0.0
Constitution, External Affairs & Culture 0.0 (0.5) 25.3 0.0 8.8 0.0
Deputy First Minister & Covid Recovery 0.0 0.0 0.0 0.0 0.0 0.0
Crown Office and Procurator Fiscal 9.0 0.0 0.0 0.0 0.0 0.0
Total Scottish Government (Consolidated) 1,932.1 199.0 2,100.0 1,162.3 2,041.2 362.2
Scottish Housing Regulator 0.2 0.0 0.0 0.0 0.0 0.0
National Records of Scotland 2.6 0.0 0.0 0.0 0.0 0.0
Office of the Scottish Charity Regulator 0.0 0.0 0.0 0.0 0.0 0.0
Scottish Courts and Tribunals Service 14.5 0.0 0.0 0.0 0.0 0.0
Scottish Fiscal Commission 0.0 0.0 0.0 0.0 0.0 0.0
Revenue Scotland 0.7 0.0 0.0 0.0 0.0 0.0
Registers of Scotland 4.5 0.0 0.0 0.0 0.0 0.0
Environmental Standards Scotland 0.0 0.0 0.0 0.0 0.0 0.0
Food Standards Scotland 3.1 0.0 0.0 0.0 0.0 0.0
Total Scottish Administration 1,957.8 199.0 2,100.0 1,162.3 2,041.2 362.2

Contact

Email: finance.co-ordination@gov.scot

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