Budget (Scotland) Bill 2018-19: supporting document

Annex - Amendments to Supporting Document for the year ending 31 March 2019

The amendments to the 2018 Budget Bill (approved at Stage 2 on 7 February 2017) are not immediately obvious in the Bill. This document therefore provides an indication of how the changes will affect the budgets.

The budget amendments are:-

1. An increase of £127m in the Communities, Social Security & Equalities portfolio for Local Government (£125m) and Fuel Poverty (£2m), an additional £10.5m for Ferry Services in the Rural Economy & Connectivity portfolio, an additional £200,000 to the Environment, Climate Change & Land Reform portfolio for Marine Scotland and £70,000 for the Scottish Sporting Association in the Health and Sport portfolio.

Table 1.2 (column H) of the Budget Bill supporting document shows the budgets for each portfolio. These amendments will revise the table as follows:-

Portfolio	Budget as per Budget Bill	Amendment	Revised Budget
	£m	£m	£m
Health and Sport	13,670.4	0.1	13,670.5
Finance and the Constitution	159.8	0.0	159.8
Education and Skills	3,705.0	0.0	3,705.0
Justice	2,520.5	0.0	2,520.5
Economy, Jobs and Fair Work	681.5	0.0	681.5
Communities, Social Security & Equalities	11,068.5	127.0	11,195.5
Environment, Climate Change and Land Reform	445.0	0.2	445.2
Rural Economy and Connectivity	2,744.7	10.5	2,755.2
Culture, Tourism & External Affairs	292.2	0.0	292.2
Administration	192.6	0.0	192.6
Crown Office and Procurator Fiscal	116.0	0.0	116.0
National Records of Scotland	37.2	0.0	37.2
Teachers and NHS Pensions	4,401.6	0.0	4,401.6
Office of Scottish Charity Regulator	3.0	0.0	3.0
Scottish Courts and Tribunals Service	117.7	0.0	117.7
Scottish Housing Regulator	4.7	0.0	4.7
Scottish Fiscal Commission	1.6	0.0	1.6
Revenue Scotland	10.2	0.0	10.2
Food Standards Scotland	15.3	0.0	15.3
Forestry Commission	63.7	0.0	63.7
The Scottish Government	40,251.2	137.8	40,389.0
Scottish Parliament and Audit Scotland	109.6	0.0	109.6
Total Managed Expenditure	40,360.8	137.8	40,498.6

The following pages show the revised budgets in the form of the Supporting Document with relevant changes to numbers highlighted

Table 1.2 Draft Budget restated for Parliamentary Approval

	A	B	C	D	E	F	G	H
	Draft Budget	NDPB Non-cash	Adjusted Budget	Tech Adjust	Other bodies & transfers	LA grants	Minor Rounding Adjustments	Restated Budget
	£m	£m	£m	£m	£m	£m	£m	£m
Health and Sport	13,599.0	-1.3	0.1	88.0	-15.3			13,670.5
Finance and the Constitution	4,795.6				-4,635.8			159.8
Education and Skills	3,412.6	-34.3				326.7		3,705.0
Justice	2,652.9	-75.3	-27.6	1.7	-117.7	86.5		2,520.5
Economy, Jobs and Fair Work	689.8	-8.3						681.5
Communities, Social Security & Equalities	11,515.7		127.0		-7.7	-439.6	0.1	11,195.5
Environment, Climate Change and Land Reform	404.9	-6.9	47.3				-0.1	445.2
Rural Economy and Connectivity	2,806.4	-24.6	10.6		-63.7	26.4	0.1	2,755.2
Culture, Tourism & External Affairs	344.3	-14.9			-37.2			292.2
Administration	192.6							192.6
Crown Office and Procurator Fiscal	116.0							116.0
National Records of Scotland					37.2			37.2
Teachers and NHS Pensions			-222.4		4,624.0			4,401.6
Office of Scottish Charity Regulator					3.0			3.0
Scottish Courts and Tribunals Service					117.7			117.7
Scottish Housing Regulator					4.7			4.7
Scottish Fiscal Commission					1.6			1.6
Revenue Scotland					10.2			10.2
Food Standards Scotland					15.3			15.3
Forestry Commission					63.7			63.7
The Scottish Government	40,529.8	-165.6	-65.0	89.7	0.0	0.0	0.1	40,389.0
Scottish Parliament and Audit Scotland	109.6							109.6
Total Managed Expenditure	40,639.4	-165.6	-65.0	89.7	0.0	0.0	0.1	40,498.6

Table 1.3 Capital Spending 2018-19

	Direct Capital	NDPB Capital	Financial Transactions	Capital Grants to Local Authorities	Capital Grants to Private Sector	Total
	£m	£m	£m	£m	£m	£m
Accounts Definition
Capital DEL
Health and Sport	331.2		10.0		30.0	371.2
Finance and the Constitution	2.4					2.4
Education and Skills	556.6	80.8	40.0	150.0	43.6	871.0
Justice	34.3	55.6				89.9
Economy, Jobs and Fair Work	20.0		180.0	121.9	101.9	423.8
Communities, Social Security & Equalities	-		256.3	749.2	553.0	1,558.5
Environment, Climate Change and Land Reform	258.9	6.3			21.3	286.5
Rural Economy and Connectivity	370.4	13.3	37.0	26.4	937.1	1,384.2
Culture, Tourism & External Affairs	-	16.7	4.8		5.3	26.8
Total Programme	1,573.8	172.7	528.1	1,047.5	1,692.2	5,014.3
Administration	13.1	-	-	-	-	13.1
Crown Office and Procurator Fiscal	3.6	-	-	-	-	3.6
Total Scottish Government (Consolidated)	1,590.5	172.7	528.1	1,047.5	1,692.2	5,031.0
National Records of Scotland	2.9	-	-	-	-	2.9
Scottish Housing Regulator	0.6	-	-	-	-	-
Office of the Scottish Charity Regulator	-	-	-	-	-	-
Scottish Courts and Tribunals Service	22.9	-	-	-	-	22.9
Scottish Fiscal Commission	-					-
Revenue Scotland	4.3	-	-	-	-	-
Food Standards Scotland	-	-	-	-	-	-
Total Scottish Administration	1,621.2	172.7	528.1	1,047.5	1,692.2	5,061.7
Direct Funded Bodies
Forestry Commission (Scotland)	-	-	-	-	1.6	1.6
Scottish Parliament Corporate Body	1.3	-	-	-	-	1.3
Audit Scotland	0.2	-	-	-	-	0.2
Total Scottish Estimates	1,622.7	172.7	528.1	1,047.5	1,693.8	5,064.8

1. Approximately £550m of the ELL direct capital scores in AME

2. Approximately £20m of the Health direct capital scores outside DEL ( ODEL).

Table 1.4 The Components of the Scottish Budget 2018-19

	Expenditure Within DEL	Expenditure Within AME	Expenditure Outside DEL/ AME	Total Budget
	£m	£m	£m	£m
Scottish Executive - Portfolios
Health and Sport	13,482.5	100.0	88.0	13,670.5
Finance and the Constitution	159.8			159.8
Education and Skills	3,277.0	428.0		3,705.0
Justice	2,465.4		55.1	2,520.5
Economy, Jobs and Fair Work	681.5			681.5
Communities, Social Security & Equalities	8,559.5	2,636.0		11,195.5
Environment, Climate Change and Land Reform	445.2			445.2
Rural Economy and Connectivity	2,582.8		172.4	2,755.2
Culture, Tourism & External Affairs	292.2			292.2
Total Programme	31,945.9	3,164.0	315.5	35,425.4
Administration	192.6			192.6
Crown Office and Procurator Fiscal	116.0			116.0
Total Scottish Government (Consolidated)	32,254.5	3,164.0	315.5	35,734.0
Scottish Housing Regulator	4.7			4.7
National Records of Scotland	37.2			37.2
Office of the Scottish Charity Regulator	3.0			3.0
Scottish Courts and Tribunals Service	117.7			117.7
Scottish Fiscal Commission	1.6			1.6
Revenue Scotland	10.2			10.2
Food Standards Scotland	15.3			15.3
Scottish Teachers' and NHS Pension Schemes		4,401.6		4,401.6
Total Scottish Administration	32,444.2	7,565.6	315.5	40,325.3
Direct Funded Bodies
Forestry Commission (Scotland)	63.7			63.7
Scottish Parliament Corporate Body	100.4	2.0		102.4
Audit Scotland	7.2			7.2
Total Scottish Budget	32,615.5	7,567.6	315.5	40,498.6

Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)

	Budget	Adjustments		Cash Authorisation
		Depreciation	Other
	£m	£m	£m	£m
Scottish Administration	40,325.3	-679.9	-3,776.6	35,868.8
Forestry Commission (Scotland)	63.7	-0.1	0.0	63.6
Scottish Parliament Corporate Body	102.4	-12.6	0.0	89.8
Audit Scotland	7.2	-0.4	0.0	6.8
Total	40,498.6	-693.0	-3,776.6	36,029.0

Sources of Funding for Scottish Budget:

Cash grant from the Scottish Consolidated Fund	17,930.7
Non Domestic Rate Income	2,636.0
Scottish Rate of Income Tax	12,225.0
Forecast receipts from LBTT and Landfill Tax	694.0
Capital borrowing	450.0
National Insurance Contributions	2,093.3
Total Cash Authorisation	36,029.0

Table 1.6 Budget Position for Consolidated Accounts

	Expenditure Within Expenditure limit	Expenditure Within UK Funded AME	Expenditure Other	Total Budget
	£m	£m	£m	£m
Scottish Government - Portfolios
Health and Sport	13,482.5	100.0	88.0	13,670.5
Finance and the Constitution	159.8	0.0	0.0	159.8
Education and Skills	3,277.0	428.0	0.0	3,705.0
Justice	2,465.4	0.0	55.1	2,520.5
Economy, Jobs and Fair Work	681.5	0.0	0.0	681.5
Communities, Social Security & Equalities	8,559.5	2,636.0	0.0	11,195.5
Environment, Climate Change and Land Reform	445.2	0.0	0.0	445.2
Rural Economy and Connectivity	2,582.8	0.0	172.4	2,755.2
Culture, Tourism & External Affairs	292.2	0.0	0.0	292.2
Administration	192.6	0.0	0.0	192.6
Crown Office & Procurator Fiscal	116.0	0.0	0.0	116.0
Consolidated Accounts	32,254.5	3,164.0	315.5	35,734.0

Health and Sport

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget	2018-19
Expenditure Limit:	Operating	Capital	Total
	£m	£m	£m
Health and Sport	13,161.3	321.2	13,482.5
Total Expenditure Limit	13,161.3	321.2	13,482.5
UK AME:
Health	100.0	0.0	100.0
Total UK Funded AME	100.0	0.0	100.0
Other Expenditure :
Health	68.0	20.0	88.0
Total Other Expenditure	68.0	20.0	88.0
Total Portfolio Budget	13,329.3	341.2	13,670.5
Total Limit on Income (accruing resources)			2,050.0

Health and Sport

Schedule 3.1 Health and Sport
Details of Proposed Budget

Proposed Budget	2017-18	2018-19
	Total	Operating	Capital	Total
	£m	£m	£m	£m
Gross Expenditure	13,449.8	13,453.6	361.2	13,814.8
Less: Retained Income	-124.3	-124.3	0.0	-124.3
Capital Receipts Applied	-20.0	0.0	-20.0	-20.0
	13,305.5	13,329.3	341.2	13,670.5
Budget Analysis
NHS Territorial Boards	9,392.6	9,667.2	0.0	9,667.2
NHS Special Boards	1,168.6	1,184.3	0.0	1,184.3
General Medical Services	821.4	870.5	0.0	870.5
Pharmaceutical Services Contractors' Remuneration	184.5	184.8	0.0	184.8
General Dental Services	414.0	414.8	0.0	414.8
General Ophthalmic Services	102.0	107.4	0.0	107.4
eHealth	90.4	92.9	0.0	92.9
Mental Health Services	53.2	70.2	0.0	70.2
Outcomes Framework	68.0	66.2	0.0	66.2
Workforce and Nursing	176.4	193.1	0.0	193.1
Health Improvement and Protection	46.1	62.7	0.0	62.7
Care, Support and Rights	116.7	111.9	0.0	111.9
Early Years	56.6	67.7	0.0	67.7
Performance and Delivery	65.9	69.9	0.0	69.9
Quality and Improvement	15.1	13.2	0.0	13.2
Miscellaneous Other Services and resource income	-141.2	-133.6	0.0	-133.6
Active Healthy Lives	12.7	12.8	0.0	12.8
SportScotland	28.6	30.6	0.0	30.6
Revenue Consequences of NPD Schemes	29.8	44.7	0.0	44.7
Investment	428.1	30.0	331.2	361.2
Financial Transactions	0.0	0.0	10.0	10.0
Income	-20.0	0.0	-20.0	-20.0
Health PPP/ PFI NPD (Other)	96.2	68.0	20.0	88.0
NHS Impairments ( UK AME)	100.0	100.0	0.0	100.0
Net Expenditure	13,305.5	13,329.3	341.2	13,670.5

Communities, Social Security and Equalities

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget	2018-19
Expenditure Limit:	Operating	Capital	Total
	£m	£m	£m
Local Government	7,331.9	0.0	7,331.9
Planning	7.1	0.5	7.6
Housing	672.3	221.3	893.6
Social Security	100.2	0.0	100.2
Social Justice and Regeneration	71.1	5.0	76.1
Equalities	22.7	0.0	22.7
Third Sector	24.5	0.0	24.5
Governance, Elections and Reform	1.3	0.0	1.3
Central Government Grants to Local Authorities	101.6	0.0	101.6
Total Expenditure Limit	8,332.7	226.8	8,559.5
UK AME:
Non Domestic Rates	2,636.0	0.0	2,636.0
Total UK Funded AME	2,636.0	0.0	2,636.0
Other Expenditure :
Total Other Expenditure	0.0	0.0	0.0
Total Portfolio Budget	10,968.7	226.8	11,195.5
Total Limit on Income (accruing resources)			80.0

Communities, Social Security and Equalities

Schedule 3.1 Local Government
Details of Proposed Budget

Proposed Budget	2017-18	2018-19
	Total	Operating	Capital	Total
	£m	£m	£m	£m
Gross Expenditure	9,946.7	9,842.9	0.0	9,842.9
Less: Retained Income	0.0	0.0	0.0	0.0
Capital Receipts Applied	0.0	0.0	0.0	0.0
	9,946.7	9,842.9	0.0	9,842.9
Budget Analysis
Non-Domestic Rates ( NDR)	2,665.8	2,636.0	0.0	2,636.0
General Revenue Grant	6,627.8	6,733.5	0.0	6,733.5
Support for Capital	653.1	598.4	0.0	598.4
Net Expenditure	9,946.7	9,967.9	0.0	9,967.9

Memorandum Item - Total Local Government Funding

Proposed Budget	2017-18	2018-19
	Total	Operating	Capital	Total
	£m	£m	£m	£m
Net Expenditure	9,946.7	9,967.9	0.0	9,967.9
Plus Specific Grants included as follows:
Education and Skills (page 21)
Educational Attainment Fund	120.0	120.0	0.0	120.0
Early Learning and Childcare Expansion	0.0	202.2	0.0	202.2
Gaelic	4.5	4.5	0.0	4.5
Justice (page 34)
Criminal Justice Social Work	86.5	86.5	0.0	86.5
Communities, Social Security & Equalities (page 51)
Transfer of Management of Dev Funding	96.1	92.2	0.0	92.2
Vacant & Derelict Land Grant	9.8	9.4	0.0	9.4
Rural Economy and Connectivity (page 70)
Support for Inter-Island Ferries	0.0	10.5	0.0	10.5
Cycling, Walking & Safer Routes	7.4	7.4	0.0	7.4
Regional Transport Partnership	20.1	19.0	0.0	19.0
Net Expenditure	10,291.1	10,519.6	0.0	10,519.6

Communities, Social Security and Equalities

Schedule 3.3 Housing
Details of Proposed Budget

Proposed Budget	2017-18	2018-19
	Total	Operating	Capital	Total
	£m	£m	£m	£m
Gross Expenditure	759.0	672.3	251.3	923.6
Less: Retained Income	0.0	0.0	0.0	0.0
Capital Receipts Applied	-20.0	0.0	-30.0	-30.0
	739.0	672.3	221.3	893.6
Budget Analysis
Communities Analysis	3.3	3.6	0.0	3.6
Fuel Poverty/Energy Efficiency	114.1	86.3	30.0	116.3
More Homes	583.6	531.2	191.3	722.5
Housing Support	38.0	51.2	0.0	51.2
Net Expenditure	739.0	672.3	221.3	893.6

Environment, Climate Change and Land Reform

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget	2018-19
Expenditure Limit:	Operating	Capital	Total
	£m	£m	£m
Research Analysis & Other Services	63.2	0.0	63.2
Marine	49.9	2.2	52.1
Environmental Services	147.9	0.0	147.9
Climate Change & Land Managers Renewable Fund	21.8	0.0	21.8
Scottish Water	-96.5	256.7	160.2
Total Expenditure Limit	186.3	258.9	445.2
UK AME:
Total UK Funded AME	0.0	0.0	0.0
Other Expenditure :
Total Other Expenditure	0.0	0.0	0.0
Total Portfolio Budget	186.3	258.9	445.2
Total Limit on Income (accruing resources)			500.0

Environment, Climate Change and Land Reform

Schedule 3.2 Marine
Details of Proposed Budget

Proposed Budget	2017-18	2018-19
	Total	Operating	Capital	Total
	£m	£m	£m	£m
Gross Expenditure	58.9	56.5	2.2	58.7
Less: Retained Income	-6.6	-6.6	0.0	-6.6
Capital Receipts Applied	0.0	0.0	0.0	0.0
	52.3	49.9	2.2	52.1
Budget Analysis
Marine Scotland	52.3	49.9	2.2	52.1
Net Expenditure	52.3	49.9	2.2	52.1

Rural Economy and Connectivity

Schedule 2 - Summary Proposed Portfolio Budget

Total Proposed Budget	2018-19
Expenditure Limit:	Operating	Capital	Total
	£m	£m	£m
Rail Services	808.8	0.0	808.8
Concessionary Fares & Bus Services.	259.1	10.0	269.1
Other Transport Policy, Projects & Agency Administration	175.3	10.0	185.3
Motorways and Trunk Roads	369.0	290.2	659.2
Ferry Services	186.3	54.2	240.5
Air Services	42.4	7.9	50.3
EU Support & Related Services	155.3	23.1	178.4
Fisheries & Aquaculture Grants	5.9	0.0	5.9
Rural Services	32.3	0.0	32.3
Highlands and Island Enterprise	56.7	0.0	56.7
Digital Connectivity	47.4	12.0	59.4
REC Central Government Grants to Local Authorities	36.9	0.0	36.9
Total Expenditure Limit	2,175.4	407.4	2,582.8
UK AME:
Total UK Funded AME	0.0	0.0	0.0
Other Expenditure:
Animal License Fees	0.1	0.0	0.1
Motorways and Trunk Roads	172.3	0.0	172.3
Total Other Expenditure	172.4	0.0	172.4
Total Portfolio Budget	2,347.8	407.4	2,755.2
Total Limit on Income (accruing resources)			800.0

Rural Economy and Connectivity

Schedule 3.12 REC Central Government Grants to Local Authorities
Details of Proposed Budget

Proposed Budget	2017-18	2018-19
	Total	Operating	Capital	Total
	£m	£m	£m	£m
Gross Expenditure	27.5	36.9	0.0	36.9
Less: Retained Income	0.0	0.0	0.0	0.0
Capital Receipts Applied	0.0	0.0	0.0	0.0
	27.5	36.9	0.0	36.9
Budget Analysis
Support for Inter-Island Ferries	0.0	10.5	0.0	10.5
Cycling, Walking & Safer Routes	7.4	7.4	0.0	7.4
Regional Transport Partnership	20.1	19.0	0.0	19.0
Net Expenditure	27.5	36.9	0.0	36.9