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Publication - Corporate report

Autumn Budget Revision 2022-23: Supporting Document

Published
1 November 2022
Directorate
Financial Management Directorate, +1 more … Budget and Public Spending Directorate
Topic
Money and tax
ISBN
9781805251644

Supporting document to the Budget (Scotland) Act 2022 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Summary Tables

Table 1.1 Changes sought in Autumn Revision ( TME)
Scottish Government Portfolios Resources other than Accruing Resources as shown in the Budget Act
£m		 Change Proposed
£m		 Revised Budget
£m
Health and Social Care 18,039.8 35.3 18,075.2
Social Justice, Housing and Local Government 16,044.3 672.6 16,716.8
Finance and the Economy 1,538.1 12.1 1,550.2
Education and Skills 4,757.4 56.7 4,814.2
Justice and Veterans 2,989.7 157.8 3,147.5
Net Zero, Energy and Transport 4,465.1 -97.7 4,367.4
Rural Affairs and Islands 966.8 -51.2 915.5
Constitution, External Affairs and Culture 298.4 -16.2 282.2
Deputy First Minister and Covid Recovery 42.8 2.2 45.1
Crown Office and Procurator Fiscal 180.9 3.9 184.8
Total Scottish Government (Consolidated) 49,323.4 775.6 50,099.0
Scottish Housing Regulator 5.3 0.0 5.3
National Records of Scotland 59.6 -0.2 59.4
Office of the Scottish Charity Regulator 3.4 0.0 3.4
Scottish Courts and Tribunals Service 133.5 29.9 163.5
Scottish Fiscal Commission 2.3 0.0 2.3
Revenue Scotland 7.9 0.0 7.9
Registers of Scotland 8.5 0.5 9.0
Environmental Standards Scotland 2.2 0.0 2.2
Food Standards Scotland 23.0 0.0 23.0
Scottish Teachers’ and NHS Pension Schemes 6,470.4 0.0 6,470.4
Total Scottish Administration 56,039.5 805.9 56,845.4
Direct Funded Bodies
Scottish Parliament Corporate Body 128.0 0.0 128.0
Audit Scotland 11.6 0.0 11.6
Total Scottish Budget 56,179.2 805.9 56,985.1
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
Funding Changes
£m 		Technical Changes
£m 		Net Whitehall transfers
£m 		Net Transfers within Scottish Block
£m
Health and Social Care 18,039.8 41.0 89.4 0.0 -95.0 18,075.180
Social Justice, Housing and Local Government 16,044.3 580.2 -7.3 6.5 93.1 16,716.848
Finance and the Economy 1,538.1 -14.3 6.8 0.0 19.5 1,550.211
Education and Skills 4,757.4 50.3 -0.1 0.0 6.5 4,814.152
Justice and Veterans 2,989.7 180.0 4.0 1.3 -27.6 3,147.514
Net Zero, Energy and Transport 4,465.1 -101.5 11.5 0.0 -7.6 4,367.410
Rural Affairs and Islands 966.8 -44.5 -2.1 0.0 -4.7 915.533
Constitution, External Affairs and Culture 298.4 0.1 -0.2 0.0 -16.0 282.227
Deputy First Minister and Covid Recovery 42.8 0.0 -0.2 0.0 2.4 45.080
Crown Office and Procurator Fiscal 180.9 0.0 3.7 0.0 0.2 184.798
Scottish Government 49,323.4 691.3 105.6 7.9 -29.2 50,099.0
Scottish Housing Regulator 5.3 0.0 0.0 0.0 0.0 5.334
National Records of Scotland 59.6 0.0 0.0 0.0 -0.2 59.395
Office of the Scottish Charity Regulator 3.4 0.0 0.0 0.0 0.0 3.430
Scottish Courts and Tribunals Service 133.5 0.2 0.4 0.0 29.3 163.483
Scottish Fiscal Commission 2.3 0.0 0.0 0.0 0.0 2.303
Revenue Scotland 7.9 0.0 0.0 0.0 0.0 7.921
Registers of Scotland 8.5 0.0 0.5 0.0 0.0 9.018
Environmental Standards Scotland 2.2 0.0 0.0 0.0 0.0 2.192
Food Standards Scotland 23.0 0.0 0.0 0.0 0.0 23.000
Scottish Teachers’ and NHS Pension Schemes 6,470.4 0.0 0.0 0.0 0.0 6,470.382
Scottish Administration 56,039.5 691.5 106.5 7.9 0.0 56,845.411
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 128.0 0.0 0.0 0.0 0.0 128.040
Audit Scotland 11.6 0.0 0.0 0.0 0.0 11.637
Total Scottish Budget 56,179.2 691.5 106.5 7.9 0.0 56,985.1

The Consolidated Accounts of the Scottish Government for 2022-23 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
£m		 UK Funded AME
£m		 Expenditure
£m		 Budget
£m
Health and Social Care 17,950.8 103.4 21.0 18,075.2
Social Justice, Housing and Local Government 13,950.1 2,766.8 0.0 16,716.8
Finance and the Economy 1,550.2 0.0 0.0 1,550.2
Education and Skills 4,452.9 361.3 0.0 4,814.2
Justice and Veterans 3,058.7 0.0 88.8 3,147.5
Net Zero, Energy and Transport 4,258.3 0.0 109.1 4,367.4
Rural Affairs and Islands 915.5 0.0 0.1 915.5
Constitution, External Affairs and Culture 282.2 0.0 0.0 282.2
Deputy First Minister and Covid Recovery 45.1 0.0 0.0 45.1
Crown Office and Procurator Fiscal 184.8 0.0 0.0 184.8
Consolidated Accounts 46,648.4 3,231.5 219.1 50,099.0

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
£m		 UK Funded AME
£m		 Expenditure
£m		 Budget
£m
Scottish Housing Regulator 5.3 0.0 0.0 5.3
National Records of Scotland 59.4 0.0 0.0 59.4
Office of the Scottish Charity Regulator 3.4 0.0 0.0 3.4
Scottish Courts and Tribunals Service 163.5 0.0 0.0 163.5
Scottish Fiscal Commission 2.3 0.0 0.0 2.3
Revenue Scotland 7.9 0.0 0.0 7.9
Registers of Scotland 9.0 0.0 0.0 9.0
Environmental Standards Scotland 2.2 0.0 0.0 2.2
Food Standards Scotland 22.7 0.4 0.0 23.0
Scottish Teachers’ and NHS Pension Schemes 0.0 6,470.4 0.0 6,470.4
Scottish Parliamentary Corporate Body 126.0 2.0 0.0 128.0
Audit Scotland 11.6 0.0 0.0 11.6
Total Other bodies 413.4 6,472.7 0.0 6,886.1
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Budget Act
£m		 Change Proposed
£m		 Revised Cash authorisation
£m
Scottish Administration 56,039.5 -6,190.8 49,848.7
Scottish Parliamentary Corporate Body 128.0 -15.9 112.2
Audit Scotland 11.6 -1.0 10.6
Total Cash Authorisation 56,179.2 -6,207.7 49,971.5
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised Budget Adjustments for Non-Cash Items Cash Authorisation
Depreciation Other
Scottish Government – Core 49,914.2 -873.5 100.0 49,140.7
Crown Office and Procurator Fiscal 184.8 -8.1 176.7
Scottish Housing Regulator 5.3 -0.4 4.9
National Records of Scotland 59.4 -3.6 55.8
Office of the Scottish Charity Regulator 3.4 0.0 3.4
Scottish Courts & Tribunals Service 163.5 -29.7 133.8
Scottish Fiscal Commission 2.3 -0.1 2.2
Revenue Scotland 7.9 -0.5 7.5
Registers of Scotland 9.0 -6.5 2.5
Environmental Standards Scotland 2.2 2.2
Food Standards Scotland 23.0 -0.6 22.5
Scottish Teachers’ and NHS Pensions 6,470.4 -6,173.9 296.5
Scottish Administration 56,845.4 -922.8 -6,073.9 49,848.7
Scottish Parliamentary Corporate Body 128.0 -13.9 -2.0 112.2
Audit Scotland 11.6 -1.0 10.6
Total Cash Authorisation 56,985.1 -937.7 -6,075.9 49,971.5
Sources of Funding for Scottish Administration
Cash Grants from the Consolidated Fund 29,913.8
Non Domestic Rate Income 2,766.0
Forecast receipts from Scottish Rate of Income Tax 13,670.7
Forecast Receipts from LBTT and Landfill Tax 849.8.0
Fines, Forfeitures and Fixed Penalties 25.0
Queen's and Lord Treasurers Remembrancer 5.0
Resource borrowing 15.0
Capital borrowing 450.0
National Insurance Contributions 2,276.2
Total Cash Authorisation 49,971.5
Table 1.7 a: Funding Reconciliation (reserve)
Forecast Closing Reserve balance brought forward from 2021-22 1 650.00
Scottish Government contribution to Ukraine -65.00
Additonal Barnett consequentials 459.97
Other Movements in Funding 47.65
Total funding available for deployment 1092.6
Already deployed in 2021-22 budgets -299.0
Deployed at Autumn Budget Revision -699.4
Balance for deployment at the Spring Budget Revision 94.2
Table 1.7 b: Funding Reconciliation (budget changes)
£m
Budget as approved in Budget Bill 2022-23 56179.2
Proposed cash changes at Autumn Budget Revision impacting discretionary spend 699.4
Proposed non-cash changes at Autumn Budget Revision 106.5
Revised Budget following Autumn Revision 56985.1
Sources of funding for proposed ABR changes
Deployment of HMT Barnett consequentials 460.0
Deployment from the Reserve 231.5
Transfers from Whitehall 7.9
Total cash funding changes 699.4
Non cash Adjustments 106.5
Total Changes 805.8

1. Forecast closing reserve balance as at 31 March 2022 and notified to Parliament alongside the Provisional Outturn Statement in June 2022

Table 1.8 Capital Spending and Net Investment
Accounts Definition Direct Capital
£m		 Financial transactions
£m		 NDPB Capital
£m		 Capital Grants to Local Authorities
£m		 Capital Grants to Private Sector
£m
Net Investment
Health and Social Care 646.8 10.0 0.0 0.0 0.0
Social Justice, Housing & Local Government 109.9 150.0 0.0 742.1 586.5
Finance & Economy 79.3 34.0 265.0 241.3 337.5
Education and Skills 541.1 22.1 79.9 40.2 358.4
Justice and Veterans 84.4 0.0 85.5 0.0 0.0
Net Zero, Energy & Transport 512.3 37.3 1,610.5 256.0 1,316.7
Rural Affairs & Islands 31.1 -0.3 0.0 3.5 40.8
Constitution, External Affairs & Culture 0.0 0.0 19.0 0.0 9.8
Deputy First Minister & Covid Recovery 0.0 0.0 0.0 0.0 0.0
Crown Office and Procurator Fiscal 7.0 0.0 0.0 0.0 0.0
Total Scottish Government (Consolidated) 2,012.1 253.2 2,059.9 1,283.0 2,649.6
Scottish Housing Regulator 0.2 0.0 0.0 0.0 0.0
National Records of Scotland 3.0 0.0 0.0 0.0 0.0
Office of the Scottish Charity Regulator 0.0 0.0 0.0 0.0 0.0
Scottish Courts and Tribunals Service 8.9 0.0 0.0 0.0 0.0
Scottish Fiscal Commission 0.0 0.0 0.0 0.0 0.0
Revenue Scotland 0.8 0.0 0.0 0.0 0.0
Registers of Scotland 2.5 0.0 0.0 0.0 0.0
Environmental Standards Scotland 0.0 0.0 0.0 0.0 0.0
Food Standards Scotland 0.0 0.0 0.0 0.0 0.0
Scottish Teachers’ and NHS Pension Schemes 0.0 0.0 0.0 0.0 0.0
Total Scottish Administration 2,027.5 253.2 2,059.9 1,283.0 2,649.6

Contact

Email: finance.co-ordination@gov.scot

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