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Publication - Transparency data

Spring budget revision: 2020 to 2021

Published
25 February 2021
Directorate
Financial Management Directorate
Topic
Money and tax
ISBN
9781800047174

Supporting document to the Budget (Scotland) 2020 Amendment Regulations 2021 known as the Spring budget Revision (SBR). The SBR is the final opportunity to amend the Budget Act before the end of the financial year.

View supporting documents Supporting documents

Social Security and Older People

Schedule 2.1 Total Changes for the Spring Budget Revision
Operating Capital Total
£m £m £m
Total Budget in the Autumn Budget Revision 3,642.6 67.9 3,710.5
Changes Proposed
COVID-19 and other Funding Changes 7.9 27.8 35.7
Reprioritisation -85.0 -5.1 -90.1
Technical Adjustments 26.5 0.0 26.5
Net Whitehall Transfers 0.9 0.0 0.9
Net Transfers within Scottish Block -22.6 -0.7 -23.3
Total changes proposed -72.3 22.0 -50.3
Proposed Budget following Spring Budget Revision 3,570.3 89.9 3,660.2
Operating Capital Total
£m £m £m
Expenditure Limit:
Social Security 213.0 80.7 293.7
Social Security Assistance 3,319.9 9.2 3,329.1
Equalities 32.4 0.0 32.4
Total Expenditure Limit 3,565.3 89.9 3,655.2
UK Funded AME: 5.0 0.0 5.0
Total UK Funded AME 5.0 0.0 5.0
Other Expenditure:
Total Other Expenditure 0.0 0.0 0.0
Total Budget 3,570.3 89.9 3,660.2
Total Limit on Income (accruing resources) 10.0
Schedule 3.1 Social Security
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 308.5 60.0 368.5
Changes in the SuBR -25.0 -1.0 -26.0
SuBR Budget 283.5 59.0 342.5
ABR changes -7.8 -0.3 -8.1
ABR Budget 275.7 58.7 334.4
Proposed changes -62.7 22.0 -40.7
SBR Proposed Budget 213.0 80.7 293.7
Summary of proposed changes
Release of emerging/planned underspend to support priorities from Social Security Advice Policy and Programme Costs -40.7 0.0 -40.7
Release of emerging/planned underspend to support priorities from Social Security Non Staff Costs -26.7 0.0 -26.7
Release of emerging/planned underspend to support priorities from Social Security Staff Costs -7.9 0.0 -7.9
Release of emerging/planned underspend to support priorities from Social Security Capital 0.0 -5.1 -5.1
Additonal funding for Social Security Advice Policy and Programme Costs capital 0.0 27.8 27.8
Additional non cash requirement for Social Security Advice Policy and Programme Costs 10.5 0.0 10.5
Miscellaneous Minor Transfers 2.1 -0.7 1.4
-62.7 22.0 -40.7
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 213.0 80.7 293.7
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
213.0 80.7 293.7
Budget Analysis
Scottish Welfare Fund - Administration 0.1 0.0 0.1
Discretionary Housing Payments - Administration 0.0 0.0 0.0
Social Security Advice Policy and Programme Costs 76.4 74.3 150.7
Social Security Scotland 136.5 6.4 142.9
Net Expenditure 213.0 80.7 293.7
Schedule 3.2 Social Security Assistance
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 3,380.3 9.2 3,389.5
Changes in the SuBR 64.2 0.0 64.2
SuBR Budget 3,444.5 9.2 3,453.7
ABR changes -109.1 0.0 -109.1
ABR Budget 3,335.4 9.2 3,344.6
Proposed changes -10.5 0.0 -10.5
SBR Proposed Budget 3,324.9 9.2 3,334.1
Summary of proposed changes
Additional funding for Funeral Support Payment (expected credit losses) 10.2 0.0 10.2
Additional Covid funding for Welfare Support 5.9 0.0 5.9
Additional AME requirement for Impairments 5.0 0.0 5.0
Additional funding for Funeral Support Payment 1.1 0.0 1.1
Transfer to Social Justice, Regeneration and Scottish Child Payment from Scottish Welfare Fund -20.0 0.0 -20.0
Release of emerging/planned underspend to support priorities from Scottish Child Payment -9.7 0.0 -9.7
Transfer to Housing from Discretionary Housing Payments -3.0 0.0 -3.0
-10.5 0.0 -10.5
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 3,324.9 9.2 3,334.1
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
3,324.9 9.2 3,334.1
Budget Analysis
Scottish Welfare Fund 5.9 0.0 5.9
Discretionary Housing Payments - BTM 0.0 0.0 0.0
Discretionary Housing Payments - Other 0.0 0.0 0.0
Funeral Support Payment 11.3 9.2 20.5
Scottish Child Payment 11.3 0.0 11.3
Carer's Allowance 296.6 0.0 296.6
Carer's Allowance Supplement 58.0 0.0 58.0
Best Start Grant 17.5 0.0 17.5
Personal Independence Payment 1,582.9 0.0 1,582.9
Attendance Allowance 532.2 0.0 532.2
Disability Living Allowance (Adult) 501.9 0.0 501.9
Child Disability Assistance (DLA Child and DACYP) 216.6 0.0 216.6
Industrial Injuries Disablement Scheme 80.2 0.0 80.2
Severe Disablement Allowance 7.5 0.0 7.5
Job Start Payment 2.0 0.0 2.0
Young Carer Grant 1.0 0.0 1.0
Net Expenditure 3,324.9 9.2 3,334.1
Schedule 3.3 Equalities
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 30.2 0.0 30.2
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 30.2 0.0 30.2
ABR changes 1.3 0.0 1.3
ABR Budget 31.5 0.0 31.5
Proposed changes 0.9 0.0 0.9
SBR Proposed Budget 32.4 0.0 32.4
Summary of proposed changes
Miscellaneous minor transfers 0.9 0.0 0.9
0.9 0.0 0.9
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 32.4 0.0 32.4
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
32.4 0.0 32.4
Budget Analysis
Equalities 32.4 0.0 32.4
Net Expenditure 32.4 0.0 32.4

Contact

Email: finance.co-ordination@gov.scot

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