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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

Education and Skills

Schedule 2.1 Total Changes for the Spring Budget Revision
Operating Capital Total
£m £m £m
Total Budget in the Autumn Budget Revision 3,960.6 577.6 4,538.2
Changes Proposed
COVID-19 and other Funding Changes 218.5 0.2 218.7
Reprioritisation -25.1 0.0 -25.1
Technical Adjustments 180.6 21.5 202.1
Net Whitehall Transfers 0.0 0.0 0.0
Net Transfers within Scottish Block 14.9 0.8 15.7
Total changes proposed 388.9 22.5 411.4
Proposed Budget following Spring Budget Revision 4,349.5 600.1 4,949.6
Operating Capital Total
£m £m £m
Expenditure Limit:
Learning 354.5 25.6 380.1
Children and Families 178.8 5.8 184.6
Early Learning and Childcare Programme 32.2 0.0 32.2
Higher Education Student Support 817.4 1.4 818.8
Scottish Funding Council 2,143.3 0.0 2,143.3
Advanced Learning and Science 15.5 0.3 15.8
Skills and Training 261.3 0.0 261.3
E&S Central Government Grants to LAs 737.1 0.0 737.1
Total Expenditure Limit 4,540.1 33.1 4,573.2
UK Funded AME:
Learning 1.9 0.0 1.9
Higher Education Student Support -192.5 567.0 374.5
Total UK Funded AME -190.6 567.0 376.4
Other Expenditure:
Total Other Expenditure 0.0 0.0 0.0
Total Budget 4,349.5 600.1 4,949.6
Total Limit on Income (accruing resources) 350.0
Schedule 3.1 Learning
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 291.7 2.8 294.5
Changes in the SuBR 0.0 8.3 8.3
SuBR Budget 291.7 11.1 302.8
ABR changes 80.8 13.7 94.5
ABR Budget 372.5 24.8 397.3
Proposed changes -16.1 0.8 -15.3
SBR Proposed Budget 356.4 25.6 382.0
Summary of proposed changes
Transfer to Local Government - Education Recovery Package -20.0 0.0 -20.0
Transfer to Scottish Funding Council for Initial Teacher Education -4.7 0.0 -4.7
Transfer to Local Government for School Clothing Grants -1.4 0.0 -1.4
Transfer to Skills Development Scotland (SDS) to support Science, Technology, Engineering & Maths (STEM) teacher bursaries -1.3 0.0 -1.3
Transfer to SAAS to fund additional student places in respect of the Part-time Fee Grant (PTFG) scheme -1.2 0.0 -1.2
Transfer from Future Transport in relation to the School Transport Covid Mitigation Fund 1.5 0.0 1.5
Deployment emerging/planned underspend to support Outdoor Education Centres 1.2 0.0 1.2
Deployment of emerging/planned underspend to cover NPD Unitary charges 13.8 0.0 13.8
Deployment of emerging/planned underspend to Initial Teacher Education programme (ITE) 3.3 0.0 3.3
Deployment of additional funding to Equalities and Inclusion in relation to Education Recovery 1.5 0.0 1.5
Additional funding to support the STEM strategy and Curriculum for Excellence 1.4 0.0 1.4
Deployment of additional funding in relation to the National E-Learning Programme 1.7 0.0 1.7
Additional funding to support the National Funding Improvement Framework 4.4 0.0 4.4
Deployment of additional funding to support Education Scotland operational pressure 2.2 0.0 2.2
Additional funding to Raising Attainment in relation to the Attainment Scotland Fund 6.7 0.0 6.7
Deployment of additional funding to support SQA 1.3 0.0 1.3
Release of emerging/planned underspend to support Covid measures -30.0 0.0 -30.0
Additional non-cash AME for Provisions & Pension Liabilities 1.9 0.0 1.9
Miscellaneous minor transfers 1.6 0.8 2.4
-16.1 0.8 -15.3
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 357.3 25.6 382.9
Less: Retained Income -0.9 0.0 -0.9
Capital Receipts Applied 0.0 0.0 0.0
356.4 25.6 382.0
Budget Analysis
Education Scotland 37.8 3.7 41.5
Education Scotland Income -0.9 0.0 -0.9
Education Scotland AME 0.6 0.0 0.6
Gaelic 25.5 0.0 25.5
Learning & Support 39.0 0.0 39.0
Learning & Support AME 1.3 0.0 1.3
Workforce, Infrastructure and Reform 150.1 21.9 172.0
Education Analytical Services 4.5 0.0 4.5
Strategy & Performance 98.5 0.0 98.5
Net Expenditure 356.4 25.6 382.0
Schedule 3.2 Children and Families
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 141.7 5.6 147.3
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 141.7 5.6 147.3
ABR changes 3.5 0.0 3.5
ABR Budget 145.2 5.6 150.8
Proposed changes 33.6 0.2 33.8
SBR Proposed Budget 178.8 5.8 184.6
Summary of proposed changes
Deployment of additional funding to Office of the Chief Social Work Adviser (OCSWA) - Winter Support Package 23.5 0.0 23.5
Additional funding to Disclosure Scotland in relation to lost income due to Covid-19 7.1 0.0 7.1
Deployment of additional funding to Care and Protection - Winter Support Package 1.2 0.0 1.2
Miscellaneous minor transfers 1.8 0.2 2.0
33.6 0.2 33.8
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 188.4 5.8 194.2
Less: Retained Income -9.6 0.0 -9.6
Capital Receipts Applied 0.0 0.0 0.0
178.8 5.8 184.6
Budget Analysis
Care & Justice 42.2 0.0 42.2
Care and Protection 38.6 0.0 38.6
Disclosure Scotland Expenditure 34.0 5.8 39.8
Disclosure Scotland Retained Income -9.6 0.0 -9.6
Office of the Chief Social Work Adviser 44.4 0.0 44.4
Creating Positive Futures 29.2 0.0 29.2
Net Expenditure 178.8 5.8 184.6
Schedule 3.3 Early Learning and Childcare Programme
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 39.8 0.0 39.8
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 39.8 0.0 39.8
ABR changes -24.1 0.0 -24.1
ABR Budget 15.7 0.0 15.7
Proposed changes 16.5 0.0 16.5
SBR Proposed Budget 32.2 0.0 32.2
Summary of proposed changes
Transfer to E&S Central Government Grants to LA's to support Early Learning and Childcare pilot projects -1.0 0.0 -1.0
Additional Covid funding for Early Learning and Childcare 12.6 0.0 12.6
Release of emerging/planned underspend to fund Outdoor Education Centres -1.2 0.0 -1.2
Transfer to SFC in relation to Early Learning and Childcare BA degrees -2.6 0.0 -2.6
Deployment of additional funding to support the Transitional Support Fund 10.4 0.0 10.4
Deployment of additional funding to support Winter Outdoor Clothing for Children 1.0 0.0 1.0
Miscellaneous minor transfers -2.7 0.0 -2.7
16.5 0.0 16.5
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 32.2 0.0 32.2
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
32.2 0.0 32.2
Budget Analysis
Early Learning and Childcare 32.2 0.0 32.2
Net Expenditure 32.2 0.0 32.2
Schedule 3.4 Advanced Learning & Science
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 13.4 0.0 13.4
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 13.4 0.0 13.4
ABR changes 2.2 0.3 2.5
ABR Budget 15.6 0.3 15.9
Proposed changes -0.1 0.0 -0.1
SBR Proposed Budget 15.5 0.3 15.8
Summary of proposed changes
Miscellaneous minor transfers -0.1 0.0 -0.1
-0.1 0.0 -0.1
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 15.5 0.3 15.8
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
15.5 0.3 15.8
Budget Analysis
Higher Education 7.1 0.0 7.1
Qualifications and Accreditation 3.4 0.3 3.7
Science Engagement and Advice 5.0 0.0 5.0
Net Expenditure 15.5 0.3 15.8
Schedule 3.5 Scottish Funding Council ( SFC)
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 1,853.0 0.0 1,853.0
Changes in the SuBR 75.0 0.0 75.0
SuBR Budget 1,928.0 0.0 1,928.0
ABR changes 76.5 0.0 76.5
ABR Budget 2,004.5 0.0 2,004.5
Proposed changes 138.8 0.0 138.8
SBR Proposed Budget 2,143.3 0.0 2,143.3
Summary of proposed changes
Additional funding for university places 20.0 0.0 20.0
Additional funding to support institutions due to delayed return to university 9.5 0.0 9.5
Additional Covid funding to support FE/HE 40.0 0.0 40.0
Transfer from Health in relation to Nurse and Midwifery Education 9.9 0.0 9.9
Additional capital funding for HE Research 20.0 0.0 20.0
Transfer from Health in relation to Counselling in Further Education 1.9 0.0 1.9
Transfer from Health in relation to Counselling in Higher Education 1.7 0.0 1.7
Funding from Early Learning and Childcare to support the ELC expansion to 1140 hours. 2.6 0.0 2.6
Transfer from EFWC in respect of the Knowledge Transfer Partnership programme 1.5 0.0 1.5
Transfer from Skills and Training in relation to the Flexible Workforce Development Fund (FWDF) 4.4 0.0 4.4
Transfer from Learning for Initial Teacher Education (ITE) 4.7 0.0 4.7
Transfer from Employability in relation to the National Transition Training Fund 3.1 0.0 3.1
Transfer from Employability in relation to the National Transition Training Fund 3.8 0.0 3.8
Transfer from Employability in relation to the Young Persons Guarantee 8.7 0.0 8.7
Transfer from the Centre in relation to Pre-2014 College Loans - GIA Only 3.5 0.0 3.5
Miscellaneous minor transfers 3.5 0.0 3.5
138.8 0.0 138.8
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 2,143.3 0.0 2,143.3
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
2,143.3 0.0 2,143.3
Budget Analysis
Scottish Funding Council Administration 7.8 0.0 7.8
College Resource 714.8 0.0 714.8
Higher Education Resource 887.6 0.0 887.6
College Capital 26.9 0.0 26.9
Higher Education Capital 506.2 0.0 506.2
Net Expenditure 2,143.3 0.0 2,143.3
Schedule 3.6 Higher Education Student Support
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 378.7 546.9 925.6
Changes in the SuBR 2.5 0.0 2.5
SuBR Budget 381.2 546.9 928.1
ABR changes 27.1 0.0 27.1
ABR Budget 408.3 546.9 955.2
Proposed changes 216.6 21.5 238.1
SBR Proposed Budget 624.9 568.4 1,193.3
Summary of proposed changes
Transfer between HM Treasury and Scottish Government in respect of the UK Supplementary Estimate - Student Loans Fair Value adjustment -40.0 0.0 -40.0
Increase in budget requirement to cover impairment costs re Student Loans RAB charge 217.8 0.0 217.8
Additional funding to support students due to delayed return to university 20.0 0.0 20.0
Revised estimate of Student Loans capital requirement (AME) 0.0 22.0 22.0
Deployment of emerging/planned underspend to fund Student Support Review 9.0 0.0 9.0
Deployment of additional funding to support student hardship and accommodation grants 5.0 0.0 5.0
Transfer from Learning to fund additional student places in respect of the Part-time Fee Grant (PTFG) scheme 1.2 0.0 1.2
Additional funding to cover debt sale subsidy increase 1.0 0.0 1.0
Miscellaneous minor transfers 2.6 -0.5 2.1
216.6 21.5 238.1
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 784.9 568.4 1,353.3
Less: Retained Income -160.0 0.0 -160.0
Capital Receipts Applied 0.0 0.0 0.0
624.9 568.4 1,193.3
Budget Analysis
Student Support & Tuition Fee Payments 377.7 0.0 377.7
Student Loans Company Administration Costs 9.5 0.0 9.5
Student Loan Interest Subsidy to Bank 3.0 0.0 3.0
Cost of Providing Student Loans (RAB Charge)(Non-Cash) 414.0 0.0 414.0
Student Awards Agency for Scotland Operating Costs 13.2 1.4 14.6
Net Student Loans Advanced 0.0 567.0 567.0
Capitalised Interest -70.0 0.0 -70.0
Student Loan Fair Value Adjustment -124.1 0.0 -124.1
Student Loan Sale Subsidy Impairment Adjustment 1.6 0.0 1.6
Net Expenditure 624.9 568.4 1,193.3
Schedule 3.7 Skills and Training
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 263.3 0.0 263.3
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 263.3 0.0 263.3
ABR changes 0.1 0.0 0.1
ABR Budget 263.4 0.0 263.4
Proposed changes -2.1 0.0 -2.1
SBR Proposed Budget 261.3 0.0 261.3
Summary of proposed changes
Release of emerging/planned underspend to support priorities -15.0 0.0 -15.0
Transfer to Scottish Funding Council (SFC) in relation to the Flexible Workforce Development Fund (FWDF) -4.4 0.0 -4.4
Deployment of emerging/planned underspend to fund the Apprenticeship Employment Grants 15.0 0.0 15.0
Transfer from Learning to support Science, Technology, Engineering & Maths (STEM) teacher bursaries 1.3 0.0 1.3
Miscellaneous minor transfers 1.0 0.0 1.0
-2.1 0.0 -2.1
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 261.3 0.0 261.3
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
261.3 0.0 261.3
Budget Analysis
Skills Development Scotland 234.0 0.0 234.0
Employment and Training Interventions 27.3 0.0 27.3
Net Expenditure 261.3 0.0 261.3
Schedule 3.8 E&S Central Government Grants to Local Authorities
Details of Proposed Budget
Proposed Changes Operating Capital Total
£m £m £m
Original Budget 708.7 0.0 708.7
Changes in the SuBR 0.0 0.0 0.0
SuBR Budget 708.7 0.0 708.7
ABR changes 26.7 0.0 26.7
ABR Budget 735.4 0.0 735.4
Proposed changes 1.7 0.0 1.7
SBR Proposed Budget 737.1 0.0 737.1
Summary of proposed changes
Transfer from Early Learning and Childcare programme to support ELC pilot projects 1.0 0.0 1.0
Miscellaneous minor transfers 0.7 0.0 0.7
1.7 0.0 1.7
Proposed Budget following Spring Budget Revision Operating Capital Total
£m £m £m
Gross Expenditure 737.1 0.0 737.1
Less: Retained Income 0.0 0.0 0.0
Capital Receipts Applied 0.0 0.0 0.0
737.1 0.0 737.1
Budget Analysis
Local Government Gaelic Grant 4.5 0.0 4.5
Local Government Attainment Fund 122.5 0.0 122.5
Local Government Early Learning and Childcare Expansion 610.1 0.0 610.1
Net Expenditure 737.1 0.0 737.1

Contact

Email: finance.co-ordination@gov.scot

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