Summary Tables
Table 1.1 Changes sought in Autumn Budget Revision (TME)
| Scottish Government Portfolios |
Resources other than Accruing Resources as shown in the Budget Act |
Change Proposed |
Revised Budget |
|
£m |
£m |
£m |
| NHS Recovery, Health and Social Care |
19,148.9 |
(845.6) |
18,303.3 |
| Social Justice |
6,708.6 |
(46.0) |
6,662.6 |
| Wellbeing Economy, Fair Work and Energy |
1,361.0 |
29.8 |
1,390.8 |
| Education and Skills |
4,854.5 |
(123.1) |
4,731.4 |
| Justice |
3,194.4 |
25.9 |
3,220.3 |
| Transport, Net Zero and Just Transition |
4,336.8 |
(29.0) |
4,307.8 |
| Rural Affairs, Land Reform and Islands |
1,227.0 |
(53.5) |
1,173.4 |
| Constitution, External Affairs and Culture |
295.6 |
(24.0) |
271.6 |
| Deputy First Minister and Finance |
11,013.5 |
1,591.4 |
12,604.9 |
| Crown Office and Procurator Fiscal Service |
196.6 |
2.1 |
198.7 |
| Total Scottish Government (Consolidated) |
52,336.8 |
528.0 |
52,864.7 |
| Scottish Housing Regulator |
6.0 |
0.7 |
6.6 |
| National Records of Scotland |
33.0 |
0.3 |
33.3 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
3.3 |
| Scottish Courts and Tribunals Service |
147.6 |
26.5 |
174.1 |
| Scottish Fiscal Commission |
2.5 |
(0.1) |
2.4 |
| Revenue Scotland |
8.2 |
0.0 |
8.2 |
| Registers of Scotland |
10.4 |
0.8 |
11.2 |
| Environmental Standards Scotland |
2.9 |
0.0 |
2.9 |
| Food Standards Scotland |
23.0 |
0.0 |
23.0 |
| Consumer Scotland |
2.4 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pension Schemes |
6,921.0 |
0.0 |
6,921.0 |
| Total Scottish Administration |
59,497.1 |
556.1 |
60,053.2 |
| Direct Funded Bodies |
|
|
|
| Scottish Parliament Corporate Body |
134.2 |
0.0 |
134.2 |
| Audit Scotland |
12.2 |
6.3 |
18.5 |
| Total Scottish Budget |
59,643.5 |
562.4 |
60,205.9 |
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 |
Technical Changes |
Net Whitehall transfers |
Net Transfers within Scottish Block |
|
£m |
£m |
£m |
£m |
£m |
£m |
| NHS Recovery, Health and Social Care |
19,148.9 |
50.0 |
164.0 |
0.0 |
(1,059.6) |
18,303.3 |
| Social Justice |
6,708.6 |
29.1 |
(0.5) |
5.8 |
(80.4) |
6,662.6 |
| Wellbeing Economy, Fair Work and Energy |
1,361.0 |
0.0 |
(0.8) |
0.0 |
30.7 |
1,390.8 |
| Education and Skills |
4,854.5 |
0.5 |
(0.4) |
5.8 |
(129.0) |
4,731.4 |
| Justice |
3,194.3 |
44.0 |
(0.4) |
1.3 |
(19.0) |
3,220.3 |
| Transport, Net Zero and Just Transition |
4,336.8 |
0.0 |
4.4 |
0.0 |
(33.4) |
4,307.8 |
| Rural Affairs, Land Reform and Islands |
1,227.0 |
(31.0) |
(0.4) |
0.0 |
(22.1) |
1,173.4 |
| Constitution, External Affairs and Culture |
295.6 |
0.0 |
0.0 |
0.0 |
(24.0) |
271.6 |
| Deputy First Minister and Finance |
11,013.5 |
266.6 |
8.8 |
0.1 |
1,315.8 |
12,604.9 |
| Crown Office and Procurator Fiscal Service |
196.6 |
0.0 |
2.1 |
0.0 |
0.0 |
198.7 |
| Scottish Government |
52,336.8 |
359.2 |
176.7 |
13.1 |
(21.0) |
52,864.7 |
| Scottish Housing Regulator |
6.0 |
0.0 |
0.7 |
0.0 |
0.0 |
6.0 |
| National Records of Scotland |
33.3 |
0.1 |
0.1 |
0.0 |
0.2 |
33.3 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
0.0 |
0.0 |
0.0 |
3.3 |
| Scottish Courts and Tribunals Service |
147.6 |
2.0 |
3.9 |
0.0 |
20.6 |
147.6 |
| Scottish Fiscal Commission |
2.5 |
0.0 |
-0.1 |
0.0 |
0.0 |
2.5 |
| Revenue Scotland |
8.2 |
0.0 |
0.0 |
0.0 |
0.0 |
8.2 |
| Registers of Scotland |
10.4 |
0.0 |
0.6 |
0.0 |
0.3 |
10.4 |
| Environmental Standards Scotland |
2.9 |
0.0 |
0.0 |
0.0 |
0.0 |
2.9 |
| Food Standards Scotland |
23.0 |
0.0 |
0.0 |
0.0 |
0.0 |
23.0 |
| Consumer Scotland |
2.4 |
0.0 |
0.0 |
0.0 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pension Schemes |
6,291.0 |
0.0 |
0.0 |
0.0 |
0.0 |
6,291.0 |
| Scottish Administration |
59,497.2 |
361.3 |
181.8 |
13.1 |
0.0 |
60,053.2 |
| Direct-Funded Bodies |
|
|
|
|
|
|
| Scottish Parliamentary Corporate Body |
134.2 |
0.0 |
0.0 |
0.0 |
0.0 |
134.2 |
| Audit Scotland |
12.2 |
0.0 |
6.3 |
0.0 |
0.0 |
18.5 |
| Total Scottish Budget |
59,497.2 |
361.3 |
188.0 |
13.1 |
0.0 |
60,205.9 |
* may not sum due to roundings
The Consolidated Accounts of the Scottish Government for 2023-24 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 £m |
Within UK Funded AME £m |
Other Expenditure £m |
Total Budget £m |
| NHS Recovery, Health and Social Care |
18,177.6 |
104.7 |
21.0 |
18,303.3 |
| Social Justice |
6,662.5 |
0.2 |
0.0 |
6,662.6 |
| Wellbeing Economy, Fair Work and Energy |
1,390.8 |
0.0 |
0.0 |
1,390.8 |
| Education and Skills |
4,310.5 |
420.9 |
0.0 |
4,731.4 |
| Justice |
3,124.8 |
0.0 |
95.4 |
3,220.3 |
| Transport, Net Zero and Just Transition |
4,203.2 |
0.0 |
104.6 |
4,307.8 |
| Rural Affairs, Land Reform and Islands |
1,173.3 |
0.0 |
0.1 |
1,173.4 |
| Constitution, External Affairs and Culture |
271.5 |
0.1 |
0.0 |
271.6 |
| Deputy First Minister and Finance |
9,557.6 |
3,047.3 |
0.0 |
12,604.9 |
| Crown Office and Procurator Fiscal Service |
198.7 |
0.0 |
0.0 |
198.7 |
| Consolidated Accounts |
49,070.6 |
3,573.1 |
221.1 |
52,864.7 |
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 £m |
Within UK Funded AME £m |
Other Expenditure £m |
Total Budget £m |
| Scottish Housing Regulator |
6.6 |
0.0 |
0.0 |
6.6 |
| National Records of Scotland |
33.3 |
0.0 |
0.0 |
33.3 |
| Office of the Scottish Charity Regulator |
3.3 |
0.0 |
0.0 |
3.3 |
| Scottish Courts and Tribunals Service |
172.1 |
2.0 |
0.0 |
174.1 |
| Scottish Fiscal Commission |
2.4 |
0.0 |
0.0 |
2.4 |
| Revenue Scotland |
8.2 |
0.0 |
0.0 |
8.2 |
| Registers of Scotland |
11.2 |
0.0 |
0.0 |
11.2 |
| Environmental Standards Scotland |
2.9 |
0.0 |
0.0 |
2.9 |
| Food Standards Scotland |
22.6 |
0.4 |
0.0 |
23.0 |
| Consumer Scotland |
2.4 |
0.0 |
0.0 |
2.4 |
| Scottish Teachers’ and NHS Pension Schemes |
0.0 |
6,921.0 |
0.0 |
6,921.0 |
| Scottish Parliamentary Corporate Body |
132.2 |
2.0 |
0.0 |
134.2 |
| Audit Scotland |
18.5 |
0.0 |
0.0 |
18.5 |
| Total Other bodies |
415.8 |
6,925.4 |
0.0 |
7,341.1 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
|
Budget Act |
Change Proposed |
Revised Cash authorisation |
|
£m |
£m |
£m |
| Scottish Administration |
51,773.2 |
527.6 |
52,300.9 |
| Scottish Parliamentary Corporate Body |
117.6 |
0.0 |
117.6 |
| Audit Scotland |
11.8 |
5.6 |
17.4 |
| Total Cash Authorisation |
51,902.6 |
533.2 |
52,435.8 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
Revised Budget |
Adjustments for Non-Cash Items |
Cash Authorisation |
| Depreciation |
Other |
| Scottish Government – Core |
52,666.0 |
(568.6) |
(100.0) |
51,997.4 |
| Crown Office and Procurator Fiscal Service |
198.7 |
(9.0) |
|
189.7 |
| Scottish Housing Regulator |
6.6 |
(0.3) |
|
6.3 |
| National Records of Scotland |
33.3 |
(3.5) |
|
29.8 |
| Office of the Scottish Charity Regulator |
3.3 |
|
|
3.3 |
| Scottish Courts & Tribunals Service |
174.1 |
(33.8) |
|
140.3 |
| Scottish Fiscal Commission |
2.4 |
|
|
2.4 |
| Revenue Scotland |
8.2 |
(0.6) |
|
7.7 |
| Registers of Scotland |
11.2 |
(5.1) |
|
6.2 |
| Environmental Standards Scotland |
2.9 |
|
|
2.9 |
| Food Standards Scotland |
23.0 |
(1.0) |
|
22.0 |
| Consumer Scotland |
2.4 |
|
|
|
| Scottish Teachers’ and NHS Pensions |
6,921.0 |
|
(7,030.6) |
-109.6 |
| Scottish Administration |
60,053.2 |
(621.8) |
(7,130.6) |
52,300.8 |
| Scottish Parliamentary Corporate Body |
134.2 |
(14.6) |
(2.0) |
117.598 |
| Audit Scotland |
18.5 |
(1.1) |
|
17.394 |
| Total Cash Authorisation |
60,205.9 |
(637.5) |
(7,132.6) |
52,435.8 |
Table 1.7 a: Funding Reconciliation –Discretionary Funding
| Scottish Government Discretionary Funding |
2023-24 Scottish Budget position |
Confirmed changes |
Position following ABR |
| Fiscal Resource |
41,943.7 |
324.9 |
42,268.6 |
| Non-Domestic Rates |
3,047.0 |
0.0 |
3,047.0 |
| Capital |
5,939.7 |
50.2 |
5,989.9 |
| Financial Transactions |
423.6 |
1.0 |
424.6 |
| Total Discretionary Fiscal Budget |
51,354.0 |
376.1 |
51,730.1 |
Table 1.7 b: Funding Reconciliation – Non-Discretionary Funding
| Scottish Government Non-Discretionary Funding |
2023-24 Scottish Budget position |
Confirmed changes |
Position following ABR |
| Non-Cash Resource Budget |
1,015.0 |
0.0 |
1,015.0 |
| UK Fund Annually Management Expenditure and Other Technical Changes |
7,444.0 |
188 |
7632.0 |
| Total Non-Discretionary Budget |
8,459.0 |
188.0 |
8,647.0 |
Table 1.7 c: Funding movements - Resource
| Fiscal Resource (£m) |
Scottish Budget Bill |
Confirmed changes (ABR) |
Funding position at ABR |
| Barnett |
36,022.7 |
94.8 |
36,117.5 |
| Ringfenced Funding (HMT) |
714.7 |
|
714.7 |
| Total UK Settlement (A) |
36,737.4 |
94.8 |
36,832.2 |
| Social Security Block Grant Adjustment (B) |
4,360.4 |
|
4,360.4 |
| Block Grant Adjustment for Taxes and Non-Tax Income |
(16,130.9) |
|
(16,130.9) |
| Scottish Income Tax |
15,810.0 |
|
15,810.0 |
| Land and Buildings Transaction Tax |
773.2 |
|
773.2 |
| Scottish Landfill Tax |
79.4 |
|
79.4 |
| Non-Tax Income |
25.0 |
|
25.0 |
| Net Budget Adjustment for Taxes and Non-Tax Income (C) |
556.7 |
- |
556.7 |
| Reconciliations |
45.6 |
|
45.6 |
| Resource Borrowing |
41.3 |
|
41.3 |
| Resource Borrowing Costs |
(120.3) |
6.4 |
(113.9) |
| Capital Borrowing Costs |
(112.5) |
9.7 |
(102.8) |
| Scotwind |
310.0 |
|
310.0 |
| Scotland Reserve |
0.0 |
180.6 |
180.6 |
| Migrant Surcharge |
120.0 |
|
120.0 |
| KLTR |
5.0 |
|
5.0 |
| Other |
0.0 |
20.2 |
20.2 |
| Machinery of Government |
0.0 |
13.2 |
13.2 |
| Other Income and Funding Adjustments (D) |
289.2 |
230.1 |
519.3 |
| Total Fiscal Resource Funding (A+B+C+D) |
41,943.7 |
324.9 |
42,268.6 |
| Total Fiscal Resource Budget allocated |
41,943.7 |
324.2 |
42,267.9 |
| Unallocated Funding |
0.0 |
0.7 |
0.7 |
a) Only confirmed changes have been included at this stage. In some areas, such as forecast for devolved tax receipts or block grant adjustments, revised forecasts are available but these are subject to further changes. Final forecasts will be reflected in the Spring Budget Revision.
b) Additional Fiscal Resource and Capital budget cover provided in the ABR for IFRS16 adjustments has not been reflected in the tables above. This funding is Non-discretionary. It can only be utilised for IFRS16 adjustments and we expect full budget cover to be provided by HM Treasury as part of the Supplementary Estimate process
Table 1.7 d: Funding movements - Capital
| Capital (£m) |
Scottish Budget Bill |
Changes at ABR |
Funding position at ABR |
| Barnett Funding |
4,757.1 |
25.5 |
4,782.7 |
| Ringfenced Funding |
632.2 |
- |
632.2 |
| Capital Borrowing and other* |
450.0 |
- |
450.0 |
| Scotland Reserve |
0.0 |
24.7 |
24.7 |
| City Deals |
100.4 |
- |
100.4 |
| Total Capital Funding |
5,939.7 |
50.2 |
5,990.0 |
| Total Capital Budget allocated |
5,939.7 |
50.1 |
5,989.8 |
| Unallocated Funding |
0.0 |
0.2 |
0.2 |
Table 1.7 e: Funding movements - FTs
| FT (£m) |
Scottish Budget Bill |
Changes at ABR |
Funding position at ABR |
| Barnett Funding |
185.6 |
- |
185.6 |
| Scotland Reserve |
50.4 |
(11.0) |
39.4 |
| Other |
187.6 |
12.0 |
199.6 |
| Total FT Funding |
423.6 |
1.0 |
424.6 |
| Total FT Budget allocated |
423.6 |
0.0 |
423.6 |
| Unallocated Funding |
0.0 |
1.0 |
1.0 |
a) As outlined in the Medium Term Financial Strategy the current capital borrowing policy assumes £450m of capital funding will be available through a combination of capital borrowing, the Scotland Reserve and other capital funding. £250 million will initially be assumed to be funded through borrowing.
Table 1.8 Capital Spending and Net Investment
|
Direct Capital |
Financial transactions |
NDPB Capital |
Capital Grants to Local Authorities |
Capital Grants to Private Sector |
Other Capital |
|
£m |
£m |
£m |
£m |
£m |
£m |
| Accounts Definition |
|
|
|
|
|
|
| Net Investment |
| NHS Recovery, Health and Social Care |
789.8 |
5.0 |
4.2 |
0.0 |
0.0 |
0.0 |
| Social Justice |
51.1 |
84.6 |
0.0 |
92.2 |
548.1 |
0.0 |
| Wellbeing Economy, Fair Work and Energy |
67.2 |
(9.7) |
304.4 |
199.2 |
170.1 |
0.0 |
| Education and Skills |
835.9 |
0.0 |
113.2 |
98.0 |
6.4 |
0.0 |
| Justice |
99.0 |
0.0 |
92.4 |
0.0 |
9.0 |
0.0 |
| Transport, Net Zero and Just Transition |
544.2 |
36.0 |
290.0 |
211.6 |
1,253.9 |
0.0 |
| Rural Affairs, Land Reform and Islands |
31.0 |
0.0 |
19.3 |
60.0 |
96.6 |
0.0 |
| Constitution, External Affairs & Culture |
0.1 |
0.0 |
15.7 |
0.0 |
7.1 |
0.0 |
| Deputy First Minister and Finance |
9.4 |
(4.0) |
0.0 |
658.2 |
38.8 |
0.0 |
| Crown Office and Procurator Fiscal Service |
8.3 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Total Scottish Government (Consolidated) |
2,435.9 |
111.9 |
839.2 |
1,319.2 |
2,130.0 |
0.0 |
| Scottish Housing Regulator |
1.2 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| National Records of Scotland |
4.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Office of the Scottish Charity Regulator |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Scottish Courts and Tribunals Service |
17.7 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Scottish Fiscal Commission |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Revenue Scotland |
0.5 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Registers of Scotland |
6.1 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Environmental Standards Scotland |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Food Standards Scotland |
3.1 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Consumer Scotland |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
| Total Scottish Administration |
2,473.3 |
111.9 |
839.2 |
1,319.2 |
2,130.0 |
0.0 |
Table 1.9 – Detailed analysis of portfolio reshuffle
| NHS Recovery, Health and Social Care |
|
| Original Budget |
19,157.915 |
| Baby Box budget transferred to Social Justice |
(9.040) |
| Final budget |
19,148.88 |
| Social Justice |
|
| Original Budget |
17,496.164 |
| Local Government (net) transferred to DFMF |
(10,800.59) |
| Baby Box transferred from Health |
9.040 |
| Migration Strategy transferred from CEAC |
4.013 |
| Final budget |
6,708.630 |
| Wellbeing Economy, Fair Work and Energy |
|
| Original budget |
1,434.217 |
| AiB budget transferred to DFM&F |
(1.967) |
| Planning budget transferred to DFM&F |
(12.315) |
| Other Finance transferred to DFM and Finance except for Scottish Future Trust & Growth Accelerator (retained) and Green Growth Accelerator (NZJT) |
(58.158) |
| Low Carbon- Green Growth Fund transferred to TNZJT |
(5.070) |
| SPPA Agency Administration transferred to DFM&F |
(33.650) |
| Consumer Scotland being separately disclosed |
(2.400) |
| Consumer Policy and Advice budget transferred to DFM&F |
(2.616) |
| Regeneration budget transferred to Planning in DFM&F |
(59.200) |
| Energy budget transferred from TNZJT |
95.936 |
| Offshore Wind budget transferred from TNZJT |
6.198 |
| Final budget |
1,360.975 |
| Transport, Net Zero and Just Transition |
|
| Original Budget |
4,696.055 |
| Energy budget partially transferred to WEFWE |
(95.936) |
| Offshore Wind budget transferred to WEFWE |
(6.198) |
| RAOS budget transferred to RALRI |
(88.246) |
| Land Reform budget transferred to RALRI |
(15.409) |
| Scottish Forestry budget to RALRI |
(102.360) |
| Forestry and Land Scotland budget to RALRI |
(23.769) |
| Natural Resources, Peatland and Flooding budget to RALRI |
(32.303) |
| Low Carbon- Green Growth Fund from WEFWE |
5.070 |
| Final budget |
4,336.835 |
| Rural Affairs, Land Reform and Islands |
|
| Original Budget |
964.864 |
| RAOS budget transferred from TNZJT |
87.346 |
| Land Reform budget transferred from TNZJT |
15.409 |
| Scottish Forestry budget transferred from TNZJT |
102.36 |
| Forestry and Land Scotland budget transferred from TNZJT |
23.769 |
| Natural Resources, Peatland and Flooding budget from TNZJT |
32.303 |
| Final budget |
1,226.051 |
| Constitution, External Affairs and Culture |
|
| Original budget |
299.597 |
| Migration Strategy budget transferred to Social Justice |
(4.013) |
| Final budget |
295.584 |
| Deputy First Minister and Finance |
|
| Original budget |
44.989 |
| Accountant in Bankruptcy budget transferred from WEFWE |
1.967 |
| Planning budget transferred from WEFWE |
12.315 |
| Other Finance transferred from WEFWE except for Scottish Future Trust & Growth Accelerator (retained) and Green Growth Accelerator (NZJT) |
58.158 |
| Consumer Policy and Advice budget transferred from WEFWE |
2.616 |
| Regeneration budget transferred to Planning from WEFWE |
59.200 |
| SPPA Agency Administration budget transferred from WEFWE |
33.650 |
| Local Government (net) transferred from Social Justice |
10,800.587 |
| Final budget |
11,013.482 |
