Publication - Corporate report

Scottish Budget 2022 to 2023

Published: 9 December 2021
Directorate: Public Spending Directorate
Topic: Economy, Scottish Budget
ISBN: 9781802017144

The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2022 to 2023, as presented to the Scottish Parliament.

Supporting documents

Annex E

Table E.01: Revised NDPB Cash and Resource Budgets by Portfolio, 2022-23
Portfolios (with at least one Executive NDPB)	NDPB Budget (Cash terms) £m	Non-Cash items £m	NDPB Budget (Resource Terms) £m
Health and Social Care	112.2	1.3	113.5
Finance and the Economy	649.3	24.9	674.2
Education and Skills	2,253.0	35.4	2,288.4
Justice and Veterans	1,781.1	76.8	1,857.9
Net Zero, Energy and Transport	213.2	23.2	236.4
Rural Affairs and Islands	3.9	0.1	4.0
Constitution, External Affairs and Culture	168.4	12.5	180.9
Total	5,181.1	174.2	5,355.3

Table E.02: Presentational Adjustments for Parliamentary Approval
	A HMT Budget £m	B NDPB Non-cash £m	C Adjusted Budget £m	D Tech Adjust £m	E Other bodies and transfers £m	F LA grants £m	G Parliamentary Budget Approval £m
Health and Social Care	18,043.1	(1.3)	–	21.0	(23.0)	–	18,039.8
Social Justice, Housing and Local Government	16,724.4	–	–	–	(8.7)	(791.3)	15,924.4
Finance and the Economy	8,219.9	(24.9)	(167.8)	–	(6,489.1)	–	1,538.1
Education and Skills	4,146.5	(35.4)		–	–	646.4	4,757.5
Justice and Veterans	3,143.3	(76.8)	(31.2)	1.6	(133.5)	86.5	2,989.9
Net Zero, Energy and Transport	4,412.6	(23.2)	42.8	(23.3)	(2.2)	58.4	4,465.1
Rural Affairs and Islands	966.8	(0.1)	0.1	–	–	–	966.8
Constitution, External Affairs and Culture	370.5	(12.5)	–	–	(59.6)	–	298.4
Deputy First Minister and Covid Recovery	42.9	–	–	–	–	–	42.9
Crown Office and Procurator Fiscal Service	180.9	–	–	–	–	–	180.9
National Records of Scotland	–	–	–	–	59.6	–	59.6
Teachers and NHS Pensions	–	–	–	–	6,470.4	–	6,470.4
Office of Scottish Charity Regulator	–	–	–	–	3.4	–	3.4
Scottish Courts and Tribunals Service	–	–	–	–	133.5	–	133.5
Scottish Housing Regulator	–	–	–	–	5.3	–	5.3
Scottish Fiscal Commission	–	–	–	–	2.3	–	2.3
Revenue Scotland	–	–	–	–	7.9	–	7.9
Registers of Scotland	–	–	–	–	8.5	–	8.5
Environmental Standards Scotland	–	–	–	–	2.2	–	2.2
Food Standards Scotland	–	–	–	–	23.0	–	23.0
The Scottish Government	56,250.9	(174.2)	(156.1)	(0.7)	0.0	0.0	55,919.9
Scottish Parliament and Audit Scotland*	139.7	–	–	–	–	–	139.7
Total Managed Expenditure	56,390.6	(174.2)	(156.1)	(0.7)	0.0	0.0	56,059.6

* Annex tables E.05 and E.06 show a further breakdown

Table E.03: The Components of the Scottish Budget 2022-23
	Expenditure Within Expenditure Limit £m	Expenditure Within UK Funded AME £m	Other Expenditure £m	Total Budget £m
Scottish Government - Portfolios
Health and Social Care	17,918.8	100.0	21.0	18,039.8
Social Justice, Housing and Local Government	13,158.4	2,766.0	–	15,924.4
Finance and the Economy	1,538.1	–	–	1,538.1
Education and Skills	4,396.2	361.3	–	4,757.5
Justice and Veterans	2,899.5	–	90.4	2,989.9
Net Zero, Energy and Transport	4,465.1	–		4,465.1
Rural Affairs and Islands	966.7	–	0.1	966.8
Constitution, External Affairs and Culture	298.4	–	–	298.4
Deputy First Minister and Covid Recovery	42.9	–	–	42.9
Total Programme	45,684.1	3,227.3	111.5	49,022.9
Crown Office and Procurator Fiscal	180.9	–	–	180.9
Total Scottish Government (Consolidated)	45,865.0	3,227.3	111.5	49,203.8
Scottish Housing Regulator	5.3	–	–	5.3
National Records of Scotland	59.6	–	–	59.6
Office of the Scottish Charity Regulator	3.4	–	–	3.4
Scottish Courts and Tribunals Service	133.5	–	–	133.5
Scottish Fiscal Commission	2.3	–	–	2.3
Revenue Scotland	7.9	–	–	7.9
Registers of Scotland	8.5	–	–	8.5
Environmental Standards Scotland	2.2	–	–	2.2
Food Standards Scotland	22.6	0.4	–	23.0
Scottish Teachers’ and NHS Pension Schemes		6,470.4	–	6,470.4
Total Scottish Administration	46,110.3	9,698.1	111.5	55,919.9
Direct Funded Bodies	–	–	–	–
Scottish Parliament Corporate Body	126.1	2.0	–	128.1
Audit Scotland	11.6	–	–	11.6
Total Scottish Budget	46,248.0	9,700.1	111.5	56,059.6
Sources of Funding for Scottish Budget:
Cash grant from the Scottish Consolidated Fund				29,075.9
Non-Domestic Rate Income				2,766.0
Scottish Rate of Income Tax				13,670.7
Forecast receipts from LBTT and Landfill Tax				849.8
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				49,133.6

Table E.04: Revised Overall Cash Authorisation (Total Funding Requirement)
	Budget	Adjustments		Cash Authorisation
	£m	Depreciation £m	Other £m	£m
Scottish Administration	55,919.9	(835.8)	(6,073.9)	49,010.2
Scottish Parliament Corporate Body	128.1	(13.9)	(2.0)	112.2
Audit Scotland	11.6	(0.3)		11.3
Total	56,059.6	(850.0)	(6,075.9)	49,133.6

Sources of Funding for Scottish Budget:
Cash grant from the Scottish Consolidated Fund	29,075.9
Non-Domestic Rate Income	2,766.0
Scottish Rate of Income Tax	13,670.7
Forecast receipts from LBTT and Landfill Tax	849.8
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	49,133.6

Table E.05: Scottish Parliament Corporate Body, Details of Proposed Budget
Proposed Budget	2021-22	2022-23
Proposed Budget	Total £m	Operating £m	Capital £m	Total £m
	124.5	127.2	0.8	128.0
Less Retained Income	–	–	–	–
Capital Receipts Applied	–	–	–	–
	124.5	127.2	0.8	128.0
Budget Analysis
Scottish Parliament Administration Costs	123.5	127.2	–	127.2
Scottish Parliament Capital Expenditure	1.0	–	0.8	0.8
Net Expenditure	124.5	127.2	0.8	128.0

Table E.06: Audit Scotland, Details of Proposed Budget
Proposed Budget	2021-22	2022-23
Proposed Budget	Total £m	Operating £m	Capital £m	Total £m
	29.8	30.6	0.3	30.9
Less Retained Income	(18.7)	(19.3)	–	(19.3)
Capital Receipts Applied	–	–	–	–
	11.1	11.3	0.3	11.6
Budget Analysis
Audit Scotland Capital	0.3	–	0.3	0.3
Less: income from fees & charges (Accounts Commission)	(12.2)	(12.6)	–	(12.6)
Less: income from fees & charges (Parliament & the Auditor General)	(6.5)	(6.7)	–	(6.7)
Support to Parliament & the Auditor General: Current expenditure	17.3	18.0	–	18.0
Support to the Accounts Commission: Current expenditure	12.2	12.6	–	12.6
Net Expenditure	11.1	11.3	0.3	11.6

Contact

Email: ScottishBudget@gov.scot

There is a problem

Thanks for your feedback

Was this helpful?

Yes

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Yes, but

Choose a reason for your feedback

Your comments

Your feedback helps us to improve this website. Do not give any personal information because we cannot reply to you directly.

Information

Annex E

Contact

There is a problem