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Publication - Transparency data

Budget (Scotland) Act: Autumn Budget Revision 2021-2022

Published
27 September 2021
Directorate
Financial Management Directorate
Topic
Money and tax
ISBN
9781802014051

Supporting document to the Budget (Scotland) Act 2021 amendment Regulations 2021 which provides details of Level 2 and 3 budget changes to the budgets presented in the Budget (Scotland ) Act 2021.

View supporting documents Supporting documents

Summary Tables

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
COVID-19 and other Funding Changes Technical Changes Net Whitehall transfers Net Transfers within Scottish Block*
£m £m £m £m £m
Health & Social Care 17,247.5 877.0 24.5 -428.3 17,720.7
Social Justice, Housing & Local Government 15,923.6 59.4 3.5 266.3 16,252.8
Finance & Economy 2,030.4 47.6 50.8 2,128.8
Education and Skills 4,948.9 30.2 -57.7 4,921.4
Justice and Veterans 2,874.6 -0.9 1.4 -37.3 2,837.8
Net Zero, Energy & Transport 4,298.7 102.6 155.4 4,556.7
Rural Affairs & Islands 963.1 45.9 7.2 1,016.2
Constitution, External Affairs & Culture 271.9 23.8 -2.2 293.5
Deputy First Minister & Covid Recovery 56.9 7.8 64.7
Crown Office and Procurator Fiscal 156.7 5.0 161.7
Scottish Government 48,772.3 1,185.6 0.0 29.4 -33.0 49,954.3
National Records of Scotland 64.3 -0.0 64.3
Office of the Scottish Charity Regulator 3.6 3.6
Scottish Courts & Tribunals Service 136.3 31.0 167.3
Scottish Fiscal Commission 2.0 2.0
Revenue Scotland 7.1 7.1
Registers of Scotland 25.2 -11.8 2.0 15.4
Food Standards Scotland 19.5 19.5
Scottish Housing Regulator 5.1 5.1
NHS and Teachers’ Pensions 5,853.8 267.2 6,121.0
Scottish Administration 54,889.2 1,173.8 267.2 29.4 -0.0 56,359.6
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 124.5 0.0 124.5
Audit Scotland 11.1 11.1
Total Scottish Budget 55,024.8 1,173.8 267.2 29.4 0.0 56,495.2

The Consolidated Accounts of the Scottish Government for 2021-22 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 Within Other Total
Expenditure Limit UK Funded AME Expenditure Budget
£m £m £m £m
Health & Social Care 17,599.7 100.0 21.0 17,720.7
Social Justice, Housing & Local Government 14,162.8 2,090.0 0.0 16,252.8
Finance & Economy 2,128.8 0.0 0.0 2,128.8
Education and Skills 4,505.1 416.3 0.0 4,921.4
Justice and Veterans 2,755.0 0.0 82.8 2,837.8
Net Zero, Energy & Transport 4,425.5 0.0 131.2 4,556.7
Rural Affairs & Islands 1,016.1 0.0 0.1 1,016.2
Constitution, External Affairs & Culture 293.5 0.0 0.0 293.5
Deputy First Minister & Covid Recovery 64.7 0.0 0.0 64.7
Crown Office and Procurator Fiscal 161.7 0.0 0.0 161.7
Consolidated Accounts 47,112.9 2,606.3 235.1 49,954.3

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 Within Other Total
Expenditure Limit UK Funded AME Expenditure Budget
£m £m £m £m
National Records of Scotland 64.3 0.0 0.0 64.3
Office of the Scottish Charity Regulator 3.6 0.0 0.0 3.6
Scottish Courts and Tribunals Service 167.3 0.0 0.0 167.3
Scottish Fiscal Commission 2.0 0.0 0.0 2.0
Revenue Scotland 7.1 0.0 0.0 7.1
Registers of Scotland 15.4 0.0 0.0 15.4
Food Standards Scotland 19.2 0.3 0.0 19.5
Scottish Housing Regulator 5.1 0.0 0.0 5.1
NHS and Teachers’ Pensions 0.0 6,121.0 0.0 6,121.0
Scottish Parliamentary Corporate Body 122.5 2.0 0.0 124.5
Audit Scotland 11.1 0.0 0.0 11.1
Total Other bodies 417.6 6,123.3 0.0 6,540.9
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Budget Act Change Proposed Revised Cash authorisation
£m £m £m
Scottish Administration 47,912.4 1,025.5 48,937.9
Scottish Parliamentary Corporate Body 110.6 0.0 110.6
Audit Scotland 10.8 0.0 10.8
Total Cash Authorisation 48,033.8 1,025.5 49,059.3
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised Budget Adjustments for Non Cash Items Cash Authorisation
Depreciation Other
Scottish Government – Core 49,792.6 -1,083.1 100.0 48,809.5
Crown Office and Procurator Fiscal 161.7 -5.1 156.6
National Records of Scotland 64.3 -3.6 60.7
Office of the Scottish Charity Regulator 3.6 0.0 3.6
Scottish Courts & Tribunals Service 167.3 -25.6 141.7
Scottish Fiscal Commission 2.0 0.0 2.0
Revenue Scotland 7.1 -0.4 6.7
Registers of Scotland 15.4 -4.2 11.2
Food Standards Scotland 19.5 -0.5 19.0
Scottish Housing Regulator 5.1 -0.2 4.9
Scottish Teachers’ and NHS Pensions 6,121.0 -6,399.0 -278.0
Scottish Administration 56,359.6 -1,122.7 -6,299.0 48,937.9
Scottish Parliamentary Corporate Body 124.5 -11.8 -2.1 110.6
Audit Scotland 11.1 -0.3 10.8
Total Cash Authorisation 56,495.2 -1,134.8 -6,301.1 49,059.3
Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund (includes EU funds) 31,016.1
Non Domestic Rate Income 2,090.0
Forecast receipts from Scottish Rate of Income Tax 12,263.0
Forecast Receipts from LBTT and Landfill Tax 674.0
Fines, Forfeitures and Fixed Penalties 25.0
Queen's and Lord Treasurers Remembrancer 5.0
Resource borrowing 319.0
Capital borrowing 450.0
National Insurance Contributions 2,217.2
Total Cash Authorisation 49,059.3
Table 1.7 a: Funding Reconciliation (reserve)
Forecast Closing Reserve balance brought forward from 2020-21 1 631.1
Additional funding from the UK Main Estimate 1,262.6
Total funding available for deployment 1,893.7
Already deployed in 2020-21 budgets -392.0
Deployed at Autumn Budget Revision -1,173.8
Balance for deployment at the Spring Budget Revision 327.9
Table 1.7 b: Funding Reconciliation (budget changes)
£m
Budget as approved in Budget Bill 2021-22 55,024.8
Proposed changes at Autumn Budget Revision 1,470.4
Revised Budget following Autumn Revision 56,495.2
Sources of funding for proposed ABR changes Deployment of HMT
Covid 19 consequentials 980.5
Deployment of HMT other Barnett consequentials 25.3
Deployment from the Reserve 168.0
Non cash Adjustments 267.2
Transfers from Whitehall 29.4
Total Changes 1,470.4

1. Forecast closing reserve balance as at 31 March 2021 and notified to Parliament alongside the Provisional Outturn Statement in June 2021

Table 1.8 Capital Spending and Net Investment
Direct Capital Financial transactions NDPB Capital Capital Grants to Local Authorities Capital Grants to Private Sector
£m £m £m £m £m
Accounts Definition
Net Investment
Health and Social Care 538.1
Social Justice, Housing & Local Government 84.1 81.0 594.8 694.4
Finance & Economy 84.1 33.9 214.3 205.6 344.8
Education and Skills 594.4 22.1 38.5 351.6
Justice and Veterans 80.4 78.6
Net Zero, Energy & Transport 511.2 87.5 99.2 247.0 1,649.9
Rural Affairs & Islands 15.4 20.0 9.5 43.9
Constitution, External Affairs & Culture 13.5 1.8
Deputy First Minister & Covid Recovery
Crown Office and Procurator Fiscal 4.8
Total Scottish Government (Consolidated) 1,912.5 244.5 444.1 1,056.9 3,086.4
National Records of Scotland 3.0
Scottish Courts and Tribunals Service 9.8
Scottish Fiscal Commission
Revenue Scotland 0.5
Registers of Scotland 4.4
Food Standards Scotland
Office of the Scottish Charity Regulator
Scottish Housing Regulator 0.2
Scottish Teachers’ and NHS Pension Schemes
Total Scottish Administration 1,930.4 244.5 444.1 1,056.9 3,086.4
Direct Funded Bodies
Scottish Parliament Corporate Body 1.0
Audit Scotland 0.2
Total Scottish Budget 1,931.6 244.5 444.1 1,056.9 3,086.4

Contact

Email: Finance.co-ordination@gov.scot

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