HS2 Barnett Consequentials information: FOI release

Information requested

Information on the quantum of consequentials received by the Scottish Government in respect of HS2 between 2019 and 2024.

Response

The majority of funding for the HS2 programme was provided to the Department for Transport at UK Government Spending Reviews.

Although a total figure for allocations to the Department for Transport to date for HS2 will be obtainable, the operation of Barnett means that this will not be an amount that translates to any net change in the Scottish block grant.

A detailed explanation of the intricacies of how funding for HS2 operates within the Barnett formula operates was included in our previous FOI response below.

The Barnett formula and HS2 in Scotland's share add to the budget: FOI release - gov.scot (www.gov.scot)

By exception we have received some changes to funding as part of the in-year UK Government estimates process. Included below is a list of the consequentials received.

Event	DEL changes by measure	2019-20	2020-21	2021-22	2022-23	2023-24
Supplementary Estimates 2019-20	Barnett consequentials - HS2 VAT 2	31.369	-	-	-	-
Supplementary Estimates 2019-20	Barnett consequentials - HS2 VAT 1	6.623	-	-	-	-
Supplementary Estimates 2020-21	HS2 underspend surrender	-	-88.700	-	-	-
Supplementart Estimates 2023-24	HS2 Phase 2 RDEL	-	-	-	-	6.799
Supplementart Estimates 2023-24	Depreciation - Cover required from the Mains Estimate for HS2	-	-	-	-	119.444
Supplementart Estimates 2023-24	HS2	-	-	-	-	75.250

*Note “Depreciation – Cover required from the Mains Estimate for HS2” is non-cash and is not available to support wider public services.

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