Publication - Corporate report

Scottish Budget: 2023 to 2024

Published: 15 December 2022
From: Deputy First Minister and Cabinet Secretary for Economy and Gaelic, +4 more … Chief Financial Officer, Public Spending Director, Director of Exchequer Strategy, Director-General Scottish Exchequer
Directorate: Public Spending Directorate, +1 more … Tax Directorate
Topic: Economy, Money and tax, Scottish Budget
ISBN: 9781805250425

The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2023 to 2024, as presented to the Scottish Parliament.

Annex B Summary of Portfolio Spending Plans

B.01: Total Proposed Budget for 2023–24
2023–24 Scottish Budget	Fiscal Resource	Non Cash Resource (Ring-fenced DEL)	Capital	Financial Transactions	Total	Annually Managed Expenditure	Total
2023–24 Scottish Budget	£m	£m	£m	£m	£m	£m	£m
Health and Social Care	18,176	301	578	5	19,061	100	19,161
Social Justice, Housing and Local Government	13,765	67	1,333	85	15,250	3,047	18,297
Finance and Economy	595	50	577	258	1,480	6,921	8,401
Education and Skills	3,059	194	551	15	3,820	421	4,241
Justice and Veterans	3,006	156	203	–	3,366	–	3,366
Net Zero, Energy and Transport Portfolio	1,795	197	2,596	61	4,648	–	4,648
Rural Affairs and Islands	889	11	65	–	965	–	965
Constitution, External Affairs and Culture	304	17	26	–	347	–	347
Deputy First Minister and Covid Recovery	45	–	–	–	45	–	45
Crown Office and Procurator Fiscal Service	182	7	8	–	197	–	197
Scottish Government	41,816	1,000	5,938	424	49,178	10,489	59,667
Scottish Parliament and Audit Scotland	128	15	1	–	144	2	146
Total Scotland	41,944	1,015	5,939	424	49,322	10,491	59,813

B.02: Total Managed Expenditure
	2021–22 Budget	2022–23 Budget	2023–24 Budget	2021–22 Budget	2022–23 Budget	2023–24 Budget
	2021–22 Budget	2022–23 Budget	2023–24 Budget	Real terms @ 2022–23 prices
	£m	£m	£m	£m	£m	£m
Health and Social Care	17,235	18,044	19,161	18,072	18,044	18,561
Social Justice, Housing and Local Government	16,554	16,844	18,297	17,358	16,844	17,724
Finance and Economy	7,940	8,051	8,401	8,326	8,051	8,138
Education and Skills	4,325	4,146	4,241	4,535	4,146	4,108
Justice and Veterans	3,029	3,146	3,366	3,176	3,146	3,260
Net Zero, Energy and Transport Portfolio	4,414	4,413	4,648	4,628	4,413	4,503
Rural Affairs and Islands	962	966	965	1,009	966	935
Constitution, External Affairs and Culture	349	370	347	366	370	336
Deputy First Minister and Covid Recovery	65	43	45	68	43	44
Crown Office and Procurator Fiscal Service	155	180	197	163	180	190
Scottish Parliament and Audit Scotland	136	140	146	142	140	142
Total	55,164	56,343	59,813	57,844	56,343	57,940

Table B.03: Fiscal Resource
	2021–22 Budget	2022–23 Budget	2023–24 Budget	2021–22 Budget	2022–23 Budget	2023–24 Budget
	2021–22 Budget	2022–23 Budget	2023–24 Budget	Real terms @ 2022–23 prices
	£m	£m	£m	£m	£m	£m
Health and Social Care	16,333	17,107	18,176	17,127	17,107	17,607
Social Justice, Housing and Local Government	12,955	12,537	13,765	13,584	12,537	13,334
Finance and Economy	1,172	567	595	1,229	567	576
Education and Skills	2,815	2,927	3,059	2,952	2,927	2,963
Justice and Veterans	2,725	2,841	3,006	2,857	2,841	2,912
Net Zero, Energy and Transport Portfolio	1,731	1,672	1,795	1,815	1,672	1,739
Rural Affairs and Islands	837	880	889	877	880	861
Constitution, External Affairs and Culture	316	324	304	332	324	294
Deputy First Minister and Covid Recovery	65	43	45	68	43	44
Crown Office and Procurator Fiscal Service	146	169	182	153	169	176
Scottish Parliament and Audit Scotland	120	122	128	126	122	124
Total	39,214	39,189	41,944	41,120	39,189	40,630

Table B.04: Non–Cash (Ringfenced)
	2021–22 Budget	2022–23 Budget	2023–24 Budget	2021–22 Budget	2022–23 Budget	2023–24 Budget
	2021–22 Budget	2022–23 Budget	2023–24 Budget	Real terms @ 2022–23 prices
	£m	£m	£m	£m	£m	£m
Health and Social Care	272	272	301	286	272	292
Social Justice, Housing and Local Government	20	50	67	21	50	65
Finance and Economy	39	48	50	40	48	49
Education and Skills	673	352	194	706	352	188
Justice and Veterans	138	139	156	144	139	151
Net Zero, Energy and Transport Portfolio	160	195	197	168	195	190
Rural Affairs and Islands	43	10	11	45	10	10
Constitution, External Affairs and Culture	16	16	17	17	16	17
Deputy First Minister and Covid Recovery	–	–	–	–	–	–
Crown Office and Procurator Fiscal Service	5	6	7	5	6	6
Scottish Parliament and Audit Scotland	12	14	15	13	14	15
Total	1,378	1,103	1,015	1,444	1,103	983

Table B.05: Capital (inc Financial Transactions)
	2021–22 Budget	2022–23 Budget	2023–24 Budget	2021–22 Budget	2022–23 Budget	2023–24 Budget
	2021–22 Budget	2022–23 Budget	2023–24 Budget	Real terms @ 2022–23 prices
	£m	£m	£m	£m	£m	£m
Health and Social Care	529	564	583	555	564	565
Social Justice, Housing and Local Government	1,489	1,491	1,418	1,562	1,491	1,373
Finance and Economy	876	966	835	918	966	809
Education and Skills	420	506	566	441	506	548
Justice and Veterans	167	166	203	175	166	197
Net Zero, Energy and Transport Portfolio	2,523	2,545	2,657	2,645	2,545	2,574
Rural Affairs and Islands	83	76	65	87	76	63
Constitution, External Affairs and Culture	17	31	26	18	31	25
Deputy First Minister and Covid Recovery	–	–	–	–	–	–
Crown Office and Procurator Fiscal Service	5	5	8	5	5	8
Scottish Parliament and Audit Scotland	1	1	1	1	1	1
Total	6,110	6,351	6,363	6,407	6,351	6,164

Table B.06: Annually Managed Expenditure
	2021–22 Budget	2022–23 Budget	2023–24 Budget	2021–22 Budget	2022–23 Budget	2023–24 Budget
	2021–22 Budget	2022–23 Budget	2023–24 Budget	Real terms @ 2022–23 prices
	£m	£m	£m	£m	£m	£m
Health and Social Care	100	100	100	105	100	97
Social Justice, Housing and Local Government	2,090	2,766	3,047	2,192	2,766	2,952
Finance and Economy	5,854	6,470	6,921	6,138	6,470	6,704
Education and Skills	416	361	421	437	361	408
Justice and Veterans	–	–	–	–	–	–
Net Zero, Energy and Transport Portfolio	–	–	–	–	–	–
Rural Affairs and Islands	–	–	–	–	–	–
Constitution, External Affairs and Culture	–	–	–	–	–	–
Deputy First Minister and Covid Recovery	–	–	–	–	–	–
Crown Office and Procurator Fiscal Service	–	–	–	–	–	–
Scottish Parliament and Audit Scotland	2	2	2	2	2	2
Total	8,462	9,700	10,491	8,874	9,700	10,163

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