Summary Tables
Table 1.1 Changes sought in Spring Revision (
TME)
| Scottish Government Portfolios |
Resources other than Accruing Resources as shown in the Autumn Budget Revision |
Change Proposed |
Revised Budget |
| £m |
£m |
£m |
| Health and Sport |
17,536.6 |
553.9 |
18,090.5 |
| Communities & Local Government |
13,390.6 |
-340.8 |
13,049.8 |
| Finance |
171.8 |
59.2 |
231.0 |
| Education and Skills |
4,538.2 |
411.4 |
4,949.6 |
| Justice |
2,705.9 |
178.9 |
2,884.8 |
| Transport, Infrastructure & Connectivity |
3,921.5 |
213.6 |
4,135.1 |
| Environment, Climate Change and Land Reform |
488.5 |
13.8 |
502.3 |
| Rural Economy & Tourism |
905.0 |
92.6 |
997.6 |
| Economy, Fair Work & Culture |
1,198.0 |
782.4 |
1,980.4 |
| Social Security & Older People |
3,710.5 |
-50.3 |
3,660.2 |
| Constitution, Europe & External Affairs |
39.8 |
9.6 |
49.4 |
| Crown Office and Procurator Fiscal |
141.9 |
28.5 |
170.4 |
| Total Scottish Government (Consolidated) |
48,748.3 |
1,952.8 |
50,701.1 |
| National Records of Scotland |
69.6 |
-15.3 |
54.3 |
| Office of the Scottish Charity Regulator |
3.3 |
0.1 |
3.4 |
| Scottish Courts and Tribunals Service |
131.6 |
22.8 |
154.4 |
| Scottish Fiscal Commission |
2.0 |
0.0 |
2.0 |
| Revenue Scotland |
7.0 |
0.0 |
7.0 |
| Registers of Scotland |
12.4 |
40.5 |
52.9 |
| Food Standards Scotland |
16.0 |
2.9 |
18.9 |
| Scottish Housing Regulator |
4.5 |
0.4 |
4.9 |
| NHS and Teachers' Pensions |
5,385.1 |
-155.9 |
5,229.2 |
| Total Scottish Administration |
54,379.8 |
1,848.3 |
56,228.1 |
| Direct-Funded Bodies |
| Scottish Parliamentary Corporate Body |
107.2 |
4.7 |
111.9 |
| Audit Scotland |
8.9 |
4.5 |
13.4 |
| Total Scottish Budget |
54,495.9 |
1,857.5 |
56,353.4 |
Table 1.2 Summary of Changes by Type
| Scottish Government Portfolios |
Resources other than Accruing Resources as shown in Autumn Budget Revision |
Changes Proposed |
Revised Budget |
| COVID-19 and other Funding Changes |
Reprioritisation |
Technical Changes |
Net Whitehall transfers |
Net Transfers within Scottish Block* |
| £m |
£m |
£m |
|
£m |
£m |
£m |
| Health and Sport |
17,536.6 |
494.3 |
|
72.6 |
0.8 |
-13.8 |
18,090.5 |
| Communities & Local Government |
13,390.6 |
844.3 |
-197.0 |
-903.5 |
1.3 |
-85.9 |
13,049.8 |
| Finance |
171.8 |
12.4 |
|
7.4 |
|
39.4 |
231.0 |
| Education and Skills |
4,538.2 |
218.7 |
-25.1 |
202.1 |
|
15.7 |
4,949.6 |
| Justice |
2,705.9 |
231.7 |
-52.7 |
2.5 |
-0.3 |
-2.3 |
2,884.8 |
| Transport, Infrastructure & Connectivity |
3,921.5 |
270.4 |
-211.8 |
31.8 |
7.3 |
115.9 |
4,135.1 |
| Environment, Climate Change and Land Reform |
488.5 |
23.8 |
-6.8 |
-3.3 |
1.0 |
-0.9 |
502.3 |
| Rural Economy & Tourism |
905.0 |
127.3 |
-15.2 |
1.0 |
7.0 |
-27.5 |
997.6 |
| Economy, Fair Work & Culture |
1,198.0 |
921.2 |
-131.2 |
12.0 |
0.1 |
-19.7 |
1,980.4 |
| Social Security & Older People |
3,710.5 |
35.7 |
-90.1 |
26.5 |
0.9 |
-23.3 |
3,660.2 |
| Constitution, Europe & External Affairs |
39.8 |
10.7 |
-0.3 |
|
|
-0.8 |
49.4 |
| Crown Office and Procurator Fiscal |
141.9 |
25.3 |
|
2.0 |
|
1.2 |
170.4 |
| Scottish Government |
48,748.3 |
3,215.8 |
-730.2 |
-548.9 |
18.1 |
-2.0 |
50,701.1 |
| National Records of Scotland |
69.6 |
|
-14.4 |
-0.5 |
0.1 |
-0.5 |
54.3 |
| Office of the Scottish Charity Regulator |
3.3 |
0.1 |
|
|
|
|
3.4 |
| Scottish Courts & Tribunals Service |
131.6 |
20.7 |
|
1.0 |
|
1.1 |
154.4 |
| Scottish Fiscal Commission |
2.0 |
|
|
|
|
|
2.0 |
| Revenue Scotland |
7.0 |
|
|
|
|
|
7.0 |
| Registers of Scotland |
12.4 |
21.9 |
|
18.1 |
|
0.5 |
52.9 |
| Food Standards Scotland |
16.0 |
2.7 |
|
0.2 |
|
|
18.9 |
| Scottish Housing Regulator |
4.5 |
|
|
0.1 |
|
0.3 |
4.9 |
| NHS and Teachers' Pensions |
5,385.1 |
|
|
-155.9 |
|
|
5,229.2 |
| Scottish Administration |
54,379.8 |
3,261.2 |
-744.6 |
-685.9 |
18.2 |
-0.6 |
56,228.1 |
| Direct-Funded Bodies |
|
|
|
|
|
|
|
| Scottish Parliamentary Corporate Body |
107.2 |
|
|
3.8 |
|
0.9 |
111.9 |
| Audit Scotland |
8.9 |
2.3 |
-0.8 |
3.0 |
|
|
13.4 |
| Total Scottish Budget |
54,495.9 |
3,263.5 |
-745.4 |
-679.1 |
18.2 |
0.3 |
56,353.4 |
The Consolidated Accounts of the Scottish Government for 2020-21 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 Sport |
17,941.0 |
66.0 |
83.5 |
18,090.5 |
| Communities & Local Government |
12,085.3 |
964.5 |
|
13,049.8 |
| Finance |
231.0 |
|
|
231.0 |
| Education and Skills |
4,573.2 |
376.4 |
|
4,949.6 |
| Justice |
2,800.9 |
1.1 |
82.8 |
2,884.8 |
| Transport, Infrastructure & Connectivity |
4,004.1 |
|
131.0 |
4,135.1 |
| Environment, Climate Change and Land Reform |
501.2 |
1.1 |
|
502.3 |
| Rural Economy & Tourism |
997.2 |
0.3 |
0.1 |
997.6 |
| Economy, Fair Work & Culture |
1,972.2 |
8.2 |
|
1,980.4 |
| Social Security & Older People |
3,655.2 |
5.0 |
|
3,660.2 |
| Constitution, Europe & External Affairs |
49.4 |
|
|
49.4 |
| Crown Office and Procurator Fiscal |
169.7 |
0.7 |
|
170.4 |
| Consolidated Accounts |
48,980.4 |
1,423.3 |
297.4 |
50,701.1 |
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 |
| National Records of Scotland |
54.3 |
|
|
54.3 |
| Office of the Scottish Charity Regulator |
3.4 |
|
|
3.4 |
| Scottish Courts and Tribunals Service |
154.1 |
0.3 |
|
154.4 |
| Scottish Fiscal Commission |
2.0 |
|
|
2.0 |
| Revenue Scotland |
7.0 |
|
|
7.0 |
| Registers of Scotland |
38.8 |
14.1 |
|
52.9 |
| Food Standards Scotland |
18.4 |
0.5 |
|
18.9 |
| Scottish Housing Regulator |
4.9 |
|
|
4.9 |
| NHS and Teachers' Pensions |
|
5,229.2 |
|
5,229.2 |
| Scottish Parliamentary Corporate Body |
107.2 |
4.7 |
|
111.9 |
| Audit Scotland |
10.4 |
3.0 |
|
13.4 |
| Total Other bodies |
400.5 |
5,251.8 |
0.0 |
5,652.3 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
|
Autumn Budget Revision |
Change Proposed |
Revised Cash authorisation |
| £m |
£m |
£m |
| Scottish Administration |
48,463.0 |
2,611.4 |
51,074.4 |
| Scottish Parliamentary Corporate Body |
94.6 |
0.9 |
95.5 |
| Audit Scotland |
8.6 |
1.5 |
10.1 |
| Total Cash Authorisation |
48,566.2 |
2,613.8 |
51,180.0 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
Revised Budget |
Adjustments for Non Cash Items |
Cash Authorisation |
| Depreciation |
Other |
| Scottish Government - Core |
50,530.7 |
-820.9 |
887.0 |
50,596.8 |
| Crown Office and Procurator Fiscal |
170.4 |
-5.1 |
-1.5 |
163.8 |
| National Records of Scotland |
54.3 |
-6.7 |
|
47.6 |
| Office of the Scottish Charity Regulator |
3.4 |
-0.1 |
|
3.3 |
| Scottish Courts & Tribunals Service |
154.4 |
-25.6 |
-1.0 |
127.8 |
| Scottish Fiscal Commission |
2.0 |
|
|
2.0 |
| Revenue Scotland |
7.0 |
-0.4 |
|
6.6 |
| Registers of Scotland |
52.9 |
-4.8 |
-17.7 |
30.4 |
| Food Standards Scotland |
18.9 |
-0.5 |
-0.5 |
17.9 |
| Scottish Housing Regulator |
4.9 |
-0.3 |
|
4.6 |
| Scottish Teachers' and NHS Pensions |
5,229.2 |
|
-5,155.6 |
73.6 |
| Scottish Administration |
56,228.1 |
-864.4 |
-4,289.3 |
51,074.4 |
| Scottish Parliamentary Corporate Body |
111.9 |
-11.3 |
-5.1 |
95.5 |
| Audit Scotland |
13.4 |
-0.3 |
-3.0 |
10.1 |
| Total Cash Authorisation |
56,353.4 |
-876.0 |
-4,297.4 |
51,180.0 |
Sources of Funding for Scottish Administration
| Cash Grants from the Consolidated Fund (includes EU funds) |
33,430.8 |
| Non Domestic Rate Income |
1,868.0 |
| Forecast receipts from Scottish Rate of Income Tax |
12,365.0 |
| Forecast Receipts from LBTT and Landfill Tax |
612.0 |
| Fines, Forfeitures and Fixed Penalties |
25.0 |
| Queen's and Lord Treasurers Remembrancer |
5.0 |
| Resource borrowing |
207.0 |
| Capital borrowing |
450.0 |
| National Insurance Contributions |
2,217.2 |
| Total Cash Authorisation |
51,180.0 |
Table 1.7 a: Funding Reconciliation (reserve)
| Closing Reserve balance brought forward from 2019-20 |
432.5 |
| Additional consequentials from the UK Budget |
112.0 |
| Anticipated Covid 19 Barnett Consequentials |
8,600.0 |
| Adjustment to fund estimated shortfall in income from NDR |
-972.0 |
| Additional funding movements |
-73.4 |
| Total funding available for deployment |
8,099.1 |
| Already deployed in 2020-21 budgets |
-168.0 |
| Deployed at Summer Budget Revision |
-2,787.2 |
| Deployed at Autumn Budget Revision |
-2,411.8 |
| Deployed at Spring Budget Revision |
-2,518.1 |
| Balance for deployment |
214.0 |
Table 1.7 b: Funding Reconciliation (budget changes)
|
£m |
| Budget as approved in Budget Bill 2020-21 |
49,250.7 |
| Changes at Summer Budget Revision |
2,787.2 |
| Changes at Autumn Budget Revision |
2,458.0 |
| Proposed changes at Spring Budget Revision |
1,857.5 |
| Revised Budget following Spring Revision |
56,353.4 |
| Sources of funding for proposed SBR changes |
| Deployment of HMT Covid 19 consequentials |
2,637.9 |
| Net movement on the Reserve |
-4.8 |
| Non Barnett funding adjustment |
-115.0 |
| Technical Adjustments |
-679.1 |
| Transfers from Whitehall |
18.2 |
| Miscellaneous roundings |
0.3 |
| Total Changes |
1,857.5 |
Table 1.8 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 |
| Health and Sport |
467.5 |
35.0 |
|
|
9.4 |
| Communities & Local Government |
-25.9 |
345.5 |
|
567.8 |
638.0 |
| Finance |
25.5 |
|
|
|
43.0 |
| Education and Skills |
600.1 |
55.0 |
31.1 |
121.8 |
457.7 |
| Justice |
51.2 |
|
87.1 |
|
11.4 |
| Transport, Infrastructure & Connectivity |
289.2 |
86.4 |
57.0 |
229.8 |
1,540.0 |
| Environment, Climate Change and Land Reform |
271.0 |
-0.8 |
8.2 |
|
49.3 |
| Rural Economy & Tourism |
11.4 |
-167.6 |
7.1 |
46.2 |
72.1 |
| Economy, Fair Work & Culture |
1.1 |
89.8 |
94.2 |
|
160.6 |
| Social Security & Older People |
80.7 |
9.2 |
|
|
|
| Constitution, Europe & External Affairs |
|
|
|
|
|
| Crown Office and Procurator Fiscal |
8.3 |
|
|
|
|
| Total Scottish Government (Consolidated) |
1,780.1 |
452.5 |
284.7 |
965.6 |
2,981.5 |
| National Records of Scotland |
2.3 |
|
|
|
|
| Scottish Courts and Tribunals Service |
16.4 |
|
|
|
|
| Scottish Fiscal Commission |
|
|
|
|
|
| Revenue Scotland |
0.4 |
|
|
|
|
| Registers of Scotland |
4.5 |
|
|
|
|
| Food Standards Scotland |
0.6 |
|
|
|
|
| Office of the Scottish Charity Regulator |
|
|
|
|
|
| Scottish Housing Regulator |
0.2 |
|
|
|
|
| Scottish Teachers' and NHS Pension Schemes |
|
|
|
|
|
| Total Scottish Administration |
1,804.5 |
452.5 |
284.7 |
965.6 |
2,981.5 |
| Direct Funded Bodies |
| Scottish Parliament Corporate Body |
0.9 |
|
|
|
|
| Audit Scotland |
0.2 |
|
|
|
|
| Total Scottish Budget |
1,805.6 |
452.5 |
284.7 |
965.6 |
2,981.5 |
1. Approximately £567m of the E&S direct capital scores in UK Funded AME.
2. £36m of the Health & Sport Direct Capital relates to PPP/PFI and scores in "Other".
3. Financial Transactions £55.0m in Education and Skills, £46.6m in Economy, Fair Work & Culture and £2m in Rural Economy &
Tourism are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.
