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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

Finance & Economy

Schedule 2.1 Total Changes for the Spring Budget Revision
  Operating Capital Total
  £m £m £m
Total Budget in the Autumn Budget Revision 1,436.793 113.302 1,550.095
Changes Proposed
Funding Changes -72.658 7.299 -65.359
Technical Adjustments 9.575 -1.376 8.199
Net Whitehall Transfers 0.012 0.000 0.012
Net Transfers within Scottish Block 1.364 1.657 3.021
Total changes proposed -61.707 7.580 -54.127
Proposed Budget following Spring Budget Revision 1,375.086 120.882 1,495.968
  Operating Capital Total
  £m £m £m
Expenditure Limit:
Scottish Public Pensions Agency 23.935 0.618 24.553
Other Finance 88.230 4.819 93.049
Digital 137.844 25.010 162.854
Planning 7.565 3.980 11.545
Employability and Training 88.469 0.000 88.469
Enterprise, Trade and Investment 348.006 24.207 372.213
European Social Fund - 2014-20 Programmes 0.000 0.000 0.000
European Regional Development Fund 0.000 0.000 0.000
Economic Advice 13.798 0.000 13.798
Scottish National Investment Bank 187.000 0.000 187.000
Accountant in Bankruptcy 1.045 1.100 2.145
Cities Investment & Strategy 293.616 0.000 293.616
Ferguson Marine 6.548 61.100 67.648
Rural Economy Enterprise 104.456 0.000 104.456
Tourism 64.328 0.000 64.328
Total Expenditure Limit 1,364.841 120.834 1,485.676
UK Funded AME:
Scottish Government (AME) 0.015 0.048 0.063
Scottish National Investment Bank (AME) 10.230 0.000 10.230
Total UK Funded AME 10.245 0.048 10.293
Other Expenditure: 0.000 0.000 0.000
Total Other Expenditure 0.000 0.000 0.000
Total Budget 1,375.086 120.882 1,495.968
Total Limit on Income (accruing resources)     400.000
Schedule 3.1 Scottish Public Pensions Agency
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 23.679 4.600 28.279
ABR Changes 0.018 0.000 0.018
ABR Budget 23.697 4.600 28.297
Proposed changes 0.238 -3.982 -3.744
SBR Proposed Budget 23.935 0.618 24.553
Summary of proposed changes
Return of the capital budget related to the Pensions Platform Programme that are non-capital in nature. 0.000 -4.000 -4.000
Funding to cover spend on the Pensions Platform Programme not classified as capital expenditures. 1.761 0.000 1.761
A reduction of the budget requirements for non-cash depreciation. -1.930 0.000 -1.930
Miscellaneous Minor Transfers 0.407 0.018 0.425
  0.238 -3.982 -3.744
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 23.935 0.618 24.553
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  23.935 0.618 24.553
Budget Analysis
Agency Administration 23.935 0.618 24.553
Net Expenditure 23.935 0.618 24.553
Schedule 3.2 Other Finance
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 63.594 12.800 76.394
ABR Changes 9.992 -3.905 6.087
ABR Budget 73.586 8.895 82.481
Proposed changes 14.644 -4.076 10.568
SBR Proposed Budget 88.230 4.819 93.049
Summary of proposed changes
Return of spend reductions on the SG estate capital projects. 0.000 -2.200 -2.200
Transfers from various Portfolios to Public Information and Engagement to fund marketing campaigns. 4.077 0.000 4.077
Transfer to fund the Growth Accelerator 4.810 0.000 4.810
Transfers from Health Portfolio to Public Information and Engagement to fund marketing campaigns. 3.040 0.000 3.040
Transfer from Health Portfolio to Public Information and Engagement to fund marketing campaigns for COVID-19-19. 1.200 0.000 1.200
Additional funding to cover depreciation requirements in the Scottish Government. 2.293 0.000 2.293
IFRS 16 Allocations -0.806 -1.376 -2.182
Miscellaneous Minor Transfers 0.030 -0.500 -0.470
  14.644 -4.076 10.568
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 88.230 4.819 93.049
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  88.230 4.819 93.049
Budget Analysis
Exchequer and Finance 11.889 0.000 11.889
Green Growth Accelerator 0.000 0.000 0.000
Growth Accelerator 6.310 0.000 6.310
Procurement Shared Services 29.294 0.000 29.294
Public Information and Engagement 11.245 0.000 11.245
Scotland Act Implementation 1.751 0.000 1.751
Scottish Futures Trust 8.449 0.000 8.449
Scottish Government Centrally Managed Costs 19.292 4.819 24.111
Net Expenditure 88.230 4.819 93.049
Schedule 3.3 Digital
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 186.300 6.000 192.300
ABR Changes -46.218 17.400 -28.818
ABR Budget 140.082 23.400 163.482
Proposed changes -2.238 1.610 -0.628
SBR Proposed Budget 137.844 25.010 162.854
Summary of proposed changes
Miscellaneous Minor Transfers -2.238 1.610 -0.628
  -2.238 1.610 -0.628
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 137.844 25.010 162.854
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  137.844 25.010 162.854
Budget Analysis
Digital Economy 8.160 6.000 14.160
Digital Strategy 31.930 19.010 50.940
Digital Connectivity 97.754 0.000 97.754
Net Expenditure 137.844 25.010 162.854
Schedule 3.4 Planning
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 6.685 7.000 13.685
ABR Changes 0.114 0.000 0.114
ABR Budget 6.799 7.000 13.799
Proposed changes 0.766 -3.020 -2.254
SBR Proposed Budget 7.565 3.980 11.545
Summary of proposed changes
Surrender budget of emerging capital underspend to support other SG priorities 0.000 -3.000 -3.000
Miscellaneous Minor Transfers 0.766 -0.020 0.746
  0.766 -3.020 -2.254
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 7.565 3.980 11.545
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  7.565 3.980 11.545
Budget Analysis
Planning 6.965 3.980 10.945
Planning & Environmental Appeals 0.600 0.000 0.600
Net Expenditure 7.565 3.980 11.545
Schedule 3.5 Employability and Training
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 124.584 0.000 124.584
ABR Changes -9.578 0.000 -9.578
ABR Budget 115.006 0.000 115.006
Proposed changes -4.920 0.000 -4.920
SBR Proposed Budget 110.086 0.000 110.086
Summary of proposed changes
Additional funding to meet Employability and Training staff costs pressure 3.935 0.000 3.935
Surrender budget of emerging/planned underspends from various employability and training programmes to support other SG priorities. Employability & Workforce Skills (£24.761m) and in Fair Work (£0.791m) -25.552 0.000 -25.552
Transfer to Scottish Funding Council for additional industry-focused college courses to support the Young Persons Guarantee -3.800 0.000 -3.800
Miscellaneous Minor Transfers -1.120 0.000 -1.120
  -4.920 0.000 -4.920
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 88.469 0.000 88.469
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  88.469 0.000 88.469
Budget Analysis
Employability and Training 88.469 0.000 88.469
Net Expenditure 88.469 0.000 88.469
Schedule 3.6 Enterprise, Trade and Investment
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 323.207 37.800 361.007
ABR Changes 12.438 -9.593 2.845
ABR Budget 335.645 28.207 363.852
Proposed changes 12.361 -4.000 8.361
SBR Proposed Budget 348.006 24.207 372.213
Summary of proposed changes
Additional funding for Scottish Enterprises Expected Credit Losses (ECL's). 16.857 0.000 16.857
Additional funding for ESF write-offs 15.000 0.000 15.000
Additional funding for Scottish Enterprises FTs 6.484 0.000 6.484
Additional funding for operating costs budget pressure 5.200 0.000 5.200
Additional FT funding for Digital Growth scheme 0.000 4.000 4.000
Funding surrendered from Scottish Growth Scheme. FTs available for redeployment 0.000 -8.000 -8.000
Funding surrendered from Low Carbon Economy -5.000 0.000 -5.000
Funding surrendered from demand led Self- Isolation Grants -6.000 0.000 -6.000
Release of Scottish Enterprise forecast underspends to support other SG priorities -13.179 0.000 -13.179
Funding surrendered for savings from the Scottish Technology (STER) Ecosystem -2.500 0.000 -2.500
Transfer to Registers of Scotland for the implementation of the Moveable Transactions Bill -2.000 0.000 -2.000
Miscellaneous Minor Transfers -2.501 0.000 -2.501
  12.361 -4.000 8.361
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 348.006 24.207 372.213
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  348.006 24.207 372.213
Budget Analysis
Enterprise and Scottish Enterprise 311.963 0.207 312.170
Innovation & Industries 36.043 24.000 60.043
Net Expenditure 348.006 24.207 372.213
Schedule 3.7 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 0.000 0.000 0.000
SBR Proposed Budget 0.000 0.000 0.000
Summary of proposed changes
  0.000 0.000 0.000
Miscellaneous Minor Transfers 0.000 0.000 0.000
  0.000 0.000 0.000
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 0.000 0.000 0.000
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  0.000 0.000 0.000
Budget Analysis
ESF Central Government Spend- EC Income 0.000 0.000 0.000
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 0.000 0.000 0.000

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 3.8 European Regional Development Fund
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 0.000 0.000 0.000
SBR Proposed Budget 0.000 0.000 0.000
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 0.000 0.000 0.000
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  0.000 0.000 0.000
Budget Analysis
ERDF Central Government Spend - EC Income 0.000 0.000 0.000
ERDF Central Government Spend 0.000 0.000 0.000
ERDF Grants to Local Authorities 0.000 0.000 0.000
ERDF Grants to Local Authorities - EC Income 0.000 0.000 0.000
Net Expenditure 0.000 0.000 0.000

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 3.9 Economic Advice
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 12.397 0.000 12.397
ABR Changes 0.885 0.000 0.885
ABR Budget 13.282 0.000 13.282
Proposed changes 0.516 0.000 0.516
SBR Proposed Budget 13.798 0.000 13.798
Summary of proposed changes
Miscellaneous Minor Transfers 0.516 0.000 0.516
  0.516 0.000 0.516
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 13.798 0.000 13.798
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  13.798 0.000 13.798
Budget Analysis
Consumer Scotland Policy and Advice 3.700 0.000 3.700
Consumer Scotland 2.223 0.000 2.223
Council of Economic Advisers 0.000 0.000 0.000
Office of the Chief Economic Adviser 6.789 0.000 6.789
Economic Policy and Advice 1.086 0.000 1.086
Net Expenditure 13.798 0.000 13.798
Schedule 3.10 Scottish National Investment Bank
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 214.900 0.000 214.900
ABR Changes 0.000 0.000 0.000
ABR Budget 214.900 0.000 214.900
Proposed changes -27.900 0.000 -27.900
SBR Proposed Budget 187.000 0.000 187.000
Summary of proposed changes
Surrender budget of emerging underspend to support other SG priorities -27.900 0.000 -27.900
  -27.900 0.000 -27.900
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 187.000 0.000 187.000
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  187.000 0.000 187.000
Budget Analysis
Scottish National Investment Bank 187.000 0.000 187.000
Net Expenditure 187.000 0.000 187.000
Schedule 3.11 Accountant in Bankruptcy (AiB)
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 1.355 1.100 2.455
ABR Changes 0.030 0.000 0.030
ABR Budget 1.385 1.100 2.485
Proposed changes -0.340 0.000 -0.340
SBR Proposed Budget 1.045 1.100 2.145
Summary of proposed changes
Miscellaneous Minor Transfers -0.340 0.000 -0.340
  -0.340 0.000 -0.340
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 9.650 1.100 10.750
Less: Retained Income -8.605 0.000 -8.605
Capital Receipts Applied 0.000 0.000 0.000
  1.045 1.100 2.145
Budget Analysis
Accountant in Bankruptcy 1.045 1.100 2.145
Net Expenditure 1.045 1.100 2.145
Schedule 3.12 Cities Investment & Strategy
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 329.564 0.000 329.564
ABR Changes 5.024 0.000 5.024
ABR Budget 334.588 0.000 334.588
Proposed changes -40.972 0.000 -40.972
SBR Proposed Budget 293.616 0.000 293.616
Summary of proposed changes
Surrender budget for emerging underspend in City Deals to support other SG priorities -40.850 0.000 -40.850
Miscellaneous Minor Transfers -0.122 0.000 -0.122
  -40.972 0.000 -40.972
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 293.616 0.000 293.616
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  293.616 0.000 293.616
Budget Analysis
Cities Investment & Strategy 199.693 0.000 199.693
Regeneration 93.923 0.000 93.923
Net Expenditure 293.616 0.000 293.616
Schedule 3.13 Ferguson Marine Spending Plans
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 1.970 33.400 35.370
ABR Changes -0.026 6.700 6.674
ABR Budget 1.944 40.100 42.044
Proposed changes 4.604 21.000 25.604
SBR Proposed Budget 6.548 61.100 67.648
Summary of proposed changes
Additional Funding for the completion of vessels 801 and 802. 0.000 21.000 21.000
Funding for a) the seeking of and bidding for new commercial work b) unrecovered costs for the under utilised labour as work on 801/802 tails off. 2.500 0.000 2.500
Resource funding required for consultancy costs incurred within the Strategic Commercial Assets Division (SCAD). 2.100 0.000 2.100
Miscellaneous Minor Transfer 0.004 0.000 0.004
  4.604 21.000 25.604
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 6.548 61.100 67.648
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  6.548 61.100 67.648
Budget Analysis
Ferguson Marine 6.548 61.100 67.648
Net Expenditure 6.548 61.100 67.648
Schedule 3.14 Rural Economy Enterprise
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 98.348 0.000 98.348
ABR Changes 10.618 0.000 10.618
ABR Budget 108.966 0.000 108.966
Proposed changes -4.510 0.000 -4.510
SBR Proposed Budget 104.456 0.000 104.456
Summary of proposed changes
Surrender budget of emerging underspend in SOSE and HIE to support other SG priorities -8.762 0.000 -8.762
Funding for Wave Energy Scotland (WES) which is a technology development programme and a subsidiary of Highlands and Islands Enterprise. 3.462 0.000 3.462
Miscellaneous Minor Transfers 0.790 0.000 0.790
  -4.510 0.000 -4.510
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 104.456 0.000 104.456
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  104.456 0.000 104.456
Budget Analysis
Low Carbon Economy 0.000 0.000 0.000
Highlands and Islands Enterprise 74.247 0.000 74.247
South of Scotland Enterprise 30.209 0.000 30.209
Net Expenditure 104.456 0.000 104.456
Schedule 3.15 Tourism
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 48.712 0.000 48.712
ABR Changes 18.187 0.000 18.187
ABR Budget 66.899 0.000 66.899
Proposed changes -2.571 0.000 -2.571
SBR Proposed Budget 64.328 0.000 64.328
Summary of proposed changes
Surrender budget from Tourism Recovery Programme saving to support other SG priorities -1.000 0.000 -1.000
Miscellaneous Minor Transfers -1.571 0.000 -1.571
  -2.571 0.000 -2.571
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 64.328 0.000 64.328
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  64.328 0.000 64.328
Budget Analysis
Tourism 64.328 0.000 64.328
Net Expenditure 64.328 0.000 64.328

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