Investing in Scotland's Future: Resource Spending Review

The Resource Spending Review is a public finance document. It sets out the high-level parameters for resource spending to 2026-27 and outlines our high-level spending plans to deliver our Programme for Government and Bute House commitments.


Annex A: Fiscal Tables

This annex provides summaries of the spending envelopes agreed as part of the 2022 Resource Spending Review and Capital Spending Review refresh.

Table 12: Resource Funding envelope, £ million (current prices)
  2022-23 2023-24 2024-25 2025-26 2026-27
UK Government - SR21 settlement 34,322 34,943 35,577    
Anticipated Barnett Settlement       36,959 38,333
Anticipated Barnett Consequentials   250 400    
Ring-fenced Funding 704 715 715 715 715
Total Budget Limit from HM Treasury (A) 35,026 35,908 36,691 37,674 39,048
Block Grant Adjustment for Social Security (B) 3,587 4,082 4,574 4,825 5,103
Block Grant Adjustment for Taxes and Non-Tax Income (14,639) (16,357) (16,763) (17,645) (18,497)
Scottish revenues:
Scottish Income Tax 13,671 15,143 15,954 16,754 17,484
Land and Buildings Transaction Tax 749 821 849 886 932
Scottish Landfill Tax 101 95 94 75 16
Non-Tax Income 25 25 25 25 25
Net Resource Budget Adjustment for Taxes and Non-Tax Income (C) (93) (274) 159 96 (39)
Other Funding (D) 549 416 (119) (317) (265)
Total Scottish Government Fiscal Resource (A+B+C+D) 39,069 40,131 41,305 42,277 43,848
Non-Domestic Rates Distributable Amount 2,766 3,190 3,134 3,323 3,651
Total Scottish Government and Local Government Resource 41,836 43,321 44,439 45,600 47,498

*Figures include rounding adjustments

Table 13: Resource Funding envelope, £ million (real terms)
  2022-23 2023-24 2024-25 2025-26 2026-27
UK Government - SR21 settlement 34,322 34,121 34,109    
Anticipated Barnett Settlement       34,756 35,342
Anticipated Barnett Consequentials   244 383    
Ring-fenced Funding 704 698 685 672 659
Total Budget Limit from HM Treasury (A) 35,026 35,063 35,178 35,428 36,001
Block Grant Adjustment for Social Security (B) 3,587 3,986 4,385 4,537 4,705
Block Grant Adjustment for Taxes and Non-Tax Income (14,639) (15,972) (16,071) (16,593) (17,053)
Scottish revenues:
Scottish Income Tax 13,671 14,786 15,296 15,756 16,120
Land and Buildings Transaction Tax 749 802 814 833 860
Scottish Landfill Tax 101 92 91 71 15
Non-Tax Income 25 24 24 24 23
Net Resource Budget Adjustment for Taxes and Non-Tax Income (C) (93) (267) 153 90 (36)
Other Funding (D) 549 406 (114) (298) (244)
Total Scottish Government Fiscal Resource (A+B+C+D) 39,069 39,188 39,602 39,757 40,426
Non-Domestic Rates Distributable Amount 2,766 3,115 3,004 3,124 3,366
Total Scottish Government and Local Government Resource 41,835 42,303 42,606 42,882 43,792

*Figures include rounding adjustments

**GDP deflators at market prices, March 2022 (Spring Statement)

Table 14: Spending Envelopes, £ million (current prices)
2022-23 2023-24 2024-25 2025-26 2026-27
Constitution, External Affairs and Culture Resource 294 314 294 294 294
Capital 31 29 21 23 N/A
FTs - - - - N/A
Crown Office and Procurator Fiscal Service Resource 170 170 170 170 170
Capital 5 11 9 6 N/A
FTs - - - - N/A
Deputy First Minister and Covid Recovery Resource 43 43 43 43 73
Capital - - - - N/A
FTs - - - - N/A
Education and Skills Resource 2,927 2,943 2,943 2,963 3,472
Capital 484 523 462 509 N/A
FTs 22 15 10 - N/A
Finance and Economy Resource 553 556 561 566 629
Capital 681 619 579 611 N/A
FTs 285 258 254 - 0
Health and Social Care Resource 17,106 17,550 17,995 18,536 19,029
Capital 554 443 428 443 N/A
FTs 10 5 5 - N/A
Justice and Veterans Resource 2,839 2,839 2,839 2,954 2,969
Capital 166 226 283 171 N/A
FTs - - - - N/A
Net Zero, Energy and Transport Resource 1,633 1,669 1,704 1,793 2,088
Capital 2,485 2,735 2,767 2,940 N/A
FTs 60 41 61 - N/A
Rural Affairs and Islands Resource 881 879 879 884 885
Capital 76 73 64 83 N/A
FTs - - - - N/A
Social Justice, Housing and Local Government Resource 15,235 16,237 16,890 17,274 17,769
Capital 1,341 1,279 1,257 1,331 N/A
FTs 150 67 46 - N/A
Scottish Parliament and Audit Scotland Resource 122 122 122 122 122
Capital 1 1 1 1 N/A
FTs - - - - N/A
Total Resource 41,802 43,322 44,440 45,599 47,500
Capital 5,824 5,939 5,872 6,119 N/A
FTs 527 386 376 - N/A

*Figures include rounding adjustments. FTs refer to net Financial Transactions.

**Non-recurring costs have been removed from 2022-23 comparatives.

Contact

Email: ResourceSpendingReview@gov.scot

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