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Scottish Budget: 2023 to 2024
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 E Budget Bill Reconciliation and Cash Authorisation
| Portfolios (with at least one Executive NDPB) | NDPB Budget (Cash terms) | Non–Cash items | NDPB Budget (Resource Terms) |
|---|---|---|---|
| £m | £m | £m | |
| Health and Social Care | 114.3 | 1.3 | 115.5 |
| Finance and Economy | 692.1 | 24.9 | 716.9 |
| Education and Skills | 2,282.6 | 32.4 | 2,315.0 |
| Justice and Veterans | 1,903.2 | 78.7 | 1,981.9 |
| Net Zero, Energy and Transport | 1,059.2 | 25.2 | 1,084.4 |
| Rural Affairs and Islands | 4.2 | 0.1 | 4.2 |
| Constitution, External Affairs and Culture | 169.9 | 14.4 | 184.2 |
| Total | 6,225.4 | 176.8 | 6,402.2 |
| A HMT Budget | B NDPB Non–cash | C Adjusted Budget | D Tech Adjust | E Other bodies and transfers | F LA grants | G Parliamentary Budget Approval | |
|---|---|---|---|---|---|---|---|
| £m | £m | £m | £m | £m | £m | £m | |
| Health and Social Care | 19,161.2 | (1.3) | – | 21.0 | (23.0) | – | 19,157.9 |
| Social Justice, Housing and Local Government | 18,296.7 | – | – | – | (9.3) | (791.2) | 17,496.2 |
| Finance and Economy | 8,401.3 | (24.9) | – | – | (6,942.1) | – | 1,434.2 |
| Education and Skills | 4,240.5 | (32.4) | – | – | – | 646.3 | 4,854.5 |
| Justice and Veterans | 3,365.7 | (78.7) | (32.6) | 1.2 | (147.6) | 86.5 | 3,194.3 |
| Net Zero, Energy and Transport | 4,648.2 | (25.2) | 42.8 | (25.4) | (2.9) | 58.4 | 4,695.9 |
| Rural Affairs and Islands | 964.9 | (0.1) | 0.1 | – | – | – | 964.9 |
| Constitution, External Affairs and Culture | 347.0 | (14.4) | – | – | (33.0) | – | 299.6 |
| Deputy First Minister and Covid Recovery | 45.0 | – | – | – | – | – | 45.0 |
| Crown Office and Procurator Fiscal Service | 196.6 | – | – | – | – | – | 196.6 |
| National Records of Scotland | – | – | – | – | 33.0 | – | 33.0 |
| Teachers and NHS Pensions | – | – | – | – | 6,921.0 | – | 6,921.0 |
| Office of Scottish Charity Regulator | – | – | – | – | 3.3 | – | 3.3 |
| Scottish Courts and Tribunals Service | – | – | – | – | 147.6 | – | 147.6 |
| Scottish Housing Regulator | – | – | – | – | 6.0 | – | 6.0 |
| Scottish Fiscal Commission | – | – | – | – | 2.5 | – | 2.5 |
| Revenue Scotland | – | – | – | – | 8.2 | – | 8.2 |
| Registers of Scotland | – | – | – | – | 10.4 | – | 10.4 |
| Environmental Standards Scotland | – | – | – | – | 2.9 | – | 2.9 |
| Food Standards Scotland | – | – | – | – | 23.0 | – | 23.0 |
| The Scottish Government | 59,666.9 | (176.8) | 10.3 | (3.2) | – | – | 59,497.1 |
| Scottish Parliament and Audit Scotland* | 146.4 | – | – | – | – | – | 146.4 |
| Scottish Budget for parliamentary approval | 59,813.3 | (176.8) | 10.3 | (3.2) | – | – | 59,643.5 |
* Annex tables E.05 and E.06 show a further breakdown
| Expenditure Within Expenditure Limit | Expenditure Within AME | Other Expenditure | Total Budget | |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| Scottish Government – Portfolios | ||||
| Health and Social Care | 19,036.9 | 100.0 | 21.0 | 19,157.9 |
| Social Justice, Housing and Local Government | 14,449.2 | 3,047.0 | – | 17,496.2 |
| Finance and Economy | 1,434.2 | – | – | 1,434.2 |
| Education and Skills | 4,433.7 | 420.8 | – | 4,854.5 |
| Justice and Veterans | 3,098.9 | – | 95.4 | 3,194.3 |
| Net Zero, Energy and Transport | 4,695.9 | – | – | 4,695.9 |
| Rural Affairs and Islands | 964.8 | – | 0.1 | 964.9 |
| Constitution, External Affairs and Culture | 299.6 | – | – | 299.6 |
| Deputy First Minister and Covid Recovery | 45.0 | – | – | 45.0 |
| Total Programme | 48,458.3 | 3,567.8 | 116.5 | 52,142.6 |
| Crown Office and Procurator Fiscal | 196.6 | – | – | 196.6 |
| Total Scottish Government (Consolidated) | 48,654.9 | 3,567.8 | 116.5 | 52,339.2 |
| Scottish Housing Regulator | 6.0 | – | – | 6.0 |
| National Records of Scotland | 33.0 | – | – | 33.0 |
| Office of the Scottish Charity Regulator | 3.3 | – | – | 3.3 |
| Scottish Courts and Tribunals Service | 147.6 | – | – | 147.6 |
| Scottish Fiscal Commission | 2.5 | – | – | 2.5 |
| Revenue Scotland | 8.2 | – | – | 8.2 |
| Registers of Scotland | 10.4 | – | – | 10.4 |
| Environmental Standards Scotland | 2.9 | – | – | 2.9 |
| Food Standards Scotland | 22.7 | 0.4 | – | 23.0 |
| Scottish Teachers' and NHS Pension Schemes | – | 6,921.0 | – | 6,921.0 |
| Total Scottish Administration | 48,891.5 | 10,489.2 | 116.5 | 59,497.1 |
| Direct Funded Bodies | ||||
| Scottish Parliament Corporate Body | 132.2 | 2.0 | – | 134.2 |
| Audit Scotland | 12.2 | – | – | 12.2 |
| Total Scottish Budget | 49,035.8 | 10,491.2 | 116.5 | 59,643.5 |
| Budget | Adjustments | Cash Authorisation | ||
|---|---|---|---|---|
| Depreciation | Other | |||
| £m | £m | £m | £m | |
| Scottish Administration | 59,497.1 | (702.9) | (7,021.0) | 51,773.2 |
| Scottish Parliament Corporate Body | 134.2 | (14.6) | (2.0) | 117.6 |
| Audit Scotland | 12.2 | (0.4) | – | 11.8 |
| Total | 59,643.5 | (717.9) | (7,023.0) | 51,902.6 |
| 2022–23 | 2023–24 | |||
|---|---|---|---|---|
| Total | Operating | Capital | Total | |
| £m | £m | £m | £m | |
| Proposed Budget | 128.0 | 132.7 | 1.5 | 134.2 |
| Less Retained Income | – | – | – | – |
| Capital Receipts Applied | – | – | – | – |
| 128.0 | 132.7 | 1.5 | 134.2 | |
| Budget Analysis | ||||
| Scottish Parliament Administration Costs | 127.2 | 132.7 | – | 132.7 |
| Scottish Parliament Capital Expenditure | 0.8 | – | 1.5 | 1.5 |
| Net Expenditure | 128.0 | 132.7 | 1.5 | 134.2 |
| 2022–23 | 2023–24 | |||
|---|---|---|---|---|
| Total | Operating | Capital | Total | |
| £m | £m | £m | £m | |
| Proposed Budget | 30.9 | 35.0 | 0.2 | 35.1 |
| Less Retained Income | (19.3) | (22.9) | – | (22.9) |
| Capital Receipts Applied | – | – | – | – |
| 11.6 | 12.1 | 0.2 | 12.2 | |
| Budget Analysis | ||||
| Audit Scotland Capital | 0.3 | – | 0.2 | 0.2 |
| Less: income from fees and charges (Accounts Commission) | (12.6) | (14.3) | – | (14.3) |
| Less: income from fees and charges (Parliament & the Auditor General) | (6.7) | (8.7) | – | (8.7) |
| Support to Parliament and the Auditor General: current expenditure | 18.0 | 20.7 | – | 20.7 |
| Support to the Accounts Commission: current expenditure | 12.6 | 14.3 | – | 14.3 |
| Net Expenditure | 11.6 | 12.1 | 0.2 | 12.2 |
Contact
Email: ScottishBudget@gov.scot
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