Publication - Corporate report
Spring Budget Revision 2019-20 Supporting Document
This document supports the Budget (Scotland ) Act 2019 Amendment Regulations 2020 known as the Spring Budget Revision 2019-20 and provides details of revised Level 2 and 3 budgets.
Summary Tables
Table 1.1 Changes sought in Spring Revision (TME)
| Scottish Government Portfolios | Resources other than Accruing Resources as shown in the Autumn Budget Revision |
Change Proposed |
Revised Budget |
|---|---|---|---|
| £m | £m | £m | |
| Health and Sport | 14,452.6 | 134.6 | 14,587.2 |
| Communities & Local Government | 11,649.7 | 20.1 | 11,669.8 |
| Finance, Economy & Fair Work | 766.8 | -37.5 | 729.3 |
| Education and Skills | 4,065.1 | 56.6 | 4,121.7 |
| Justice | 2,612.9 | 187.2 | 2,800.1 |
| Transport, Infrastructure & Connectivity | 2,944.6 | 16.1 | 2,960.7 |
| Environment, Climate Change and Land Reform | 478.8 | -2.6 | 476.2 |
| Rural Economy | 362.4 | 30.5 | 392.9 |
| Culture, Tourism & External Affairs | 283.8 | 1.9 | 285.7 |
| Social Security & Older People | 486.1 | 57.1 | 543.2 |
| Government Business & Constitutional Relations | 11.9 | 3.0 | 14.9 |
| Crown Office and Procurator Fiscal | 124.6 | 9.5 | 134.1 |
| Total Scottish Government (Consolidated) | 38,239.3 | 476.5 | 38,715.8 |
| National Records of Scotland | 38.0 | 5.9 | 43.9 |
| Office of the Scottish Charity Regulator | 3.4 | 0.0 | 3.4 |
| Scottish Courts and Tribunals Service | 126.7 | 14.5 | 141.2 |
| Scottish Fiscal Commission | 1.9 | 0.0 | 1.9 |
| Revenue Scotland | 7.7 | 1.1 | 8.8 |
| Food Standards Scotland | 16.3 | 2.6 | 18.9 |
| Scottish Housing Regulator | 4.6 | 0.0 | 4.6 |
| NHS and Teachers' Pensions | 4,545.0 | 594.6 | 5,139.6 |
| Total Scottish Administration | 42,982.9 | 1,095.2 | 44,078.1 |
| Direct-Funded Bodies | |||
| Scottish Parliamentary Corporate Body | 104.3 | 3.3 | 107.6 |
| Audit Scotland | 7.6 | 10.0 | 17.6 |
| Total Scottish Budget | 43,094.8 | 1,108.5 | 44,203.3 |
Table 1.2 Summary of Changes by Type (TME)
| Scottish Government Portfolios | Resources other than Accruing Resources as shown in Autumn Budget Revision |
Changes Proposed | Revised Budget |
|||
|---|---|---|---|---|---|---|
| Funding Changes |
Technical Adjustments |
Net Whitehall transfers |
Net Transfers within Scottish Block* |
|||
| £m | £m | £m | £m | £m | £m | |
| Health and Sport | 14,452.6 | 51.0 | 54.9 | 39.4 | -10.7 | 14,587.2 |
| Communities & Local Government | 11,649.7 | -3.1 | 1.4 | 21.8 | 11,669.8 | |
| Finance, Economy & Fair Work | 766.8 | -42.0 | 1.1 | 0.8 | 2.6 | 729.3 |
| Education and Skills | 4,065.1 | 64.8 | -11.7 | 3.5 | 4,121.7 | |
| Justice | 2,612.9 | 155.1 | 37.9 | -5.8 | 2,800.1 | |
| Transport, Infrastructure & Connectivity | 2,944.6 | 13.5 | 16.1 | 5.1 | -18.6 | 2,960.7 |
| Environment, Climate Change and Land Reform | 478.8 | 5.4 | -8.5 | 2.8 | -2.3 | 476.2 |
| Rural Economy | 362.4 | -59.6 | 84.6 | 5.5 | 392.9 | |
| Culture, Tourism & External Affairs | 283.8 | -2.9 | 5.5 | 0.1 | -0.8 | 285.7 |
| Social Security & Older People | 486.1 | 50.9 | 5.5 | 1.4 | -0.7 | 543.2 |
| Government Business & Constitutional Relations | 11.9 | 3.1 | -0.1 | 14.9 | ||
| Crown Office and Procurator Fiscal | 124.6 | 5.9 | 1.8 | 1.8 | 134.1 | |
| Scottish Government | 38,239.3 | 242.1 | 102.6 | 135.6 | -3.8 | 38,715.8 |
| National Records of Scotland | 38.0 | 5.9 | 0.7 | 0.1 | -0.8 | 43.9 |
| Office of the Scottish Charity Regulator | 3.4 | 3.4 | ||||
| Scottish Courts & Tribunals Service | 126.7 | 8.0 | 2.6 | 3.9 | 141.2 | |
| Scottish Fiscal Commission | 1.9 | 1.9 | ||||
| Revenue Scotland | 7.7 | 0.3 | 0.3 | 0.5 | 8.8 | |
| Food Standards Scotland | 16.3 | -0.4 | 0.7 | 2.3 | 18.9 | |
| Scottish Housing Regulator | 4.6 | 4.6 | ||||
| NHS and Teachers' Pensions | 4,545.0 | 594.6 | 5,139.6 | |||
| Scottish Administration | 42,982.9 | 255.9 | 701.5 | 138.0 | -0.2 | 44,078.1 |
| Direct-Funded Bodies | ||||||
| Scottish Parliamentary Corporate Body | 104.3 | 3.3 | 107.6 | |||
| Audit Scotland | 7.6 | 10.0 | 17.6 | |||
| Total Scottish Budget | 43,094.8 | 255.9 | 714.8 | 138.0 | -0.2 | 44,203.3 |
* may not sum to zero due to roundings
The Consolidated Accounts of the Scottish Government for 2019-20 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:
Table 1.3 Revised Budgets - Consolidated Accounts
| Scottish Government - Portfolios | Within Expenditure Limit |
Within UK Funded AME |
Other Expenditure |
Total Budget |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| Health and Sport | 14,399.3 | 91.0 | 96.9 | 14,587.2 |
| Communities & Local Government | 8,816.8 | 2,853.0 | 11,669.8 | |
| Finance, Economy & Fair Work | 729.3 | 729.3 | ||
| Education and Skills | 3,736.1 | 385.6 | 4,121.7 | |
| Justice | 2,718.8 | 81.3 | 2,800.1 | |
| Transport, Infrastructure & Connectivity | 2,815.4 | 145.3 | 2,960.7 | |
| Environment, Climate Change and Land Reform | 476.2 | 476.2 | ||
| Rural Economy | 392.8 | 0.1 | 392.9 | |
| Culture, Tourism & External Affairs | 285.7 | 285.7 | ||
| Social Security & Older People | 538.2 | 5.0 | 543.2 | |
| Government Business & Constitutional Relations | 14.9 | 14.9 | ||
| Crown Office and Procurator Fiscal | 132.3 | 1.8 | 134.1 | |
| Consolidated Accounts | 35,055.8 | 3,336.4 | 323.6 | 38,715.8 |
The details of expenditure for the bodies shown in the table below are included in their own individual accounts:
Table 1.4 Revised Budgets - Other Bodies Not Included in the Consolidated Accounts
| Other Bodies | Within Expenditure Limit |
Within UK Funded AME |
Other Expenditure |
Total Budget |
|---|---|---|---|---|
| £m | £m | £m | £m | |
| National Records of Scotland | 43.9 | 43.9 | ||
| Office of the Scottish Charity Regulator | 3.4 | 3.4 | ||
| Scottish Courts & Tribunals Service | 138.6 | 2.6 | 141.2 | |
| Scottish Fiscal Commission | 1.9 | 1.9 | ||
| Revenue Scotland | 8.8 | 8.8 | ||
| Food Standards Scotland | 18.2 | 0.7 | 18.9 | |
| Scottish Housing Regulator | 4.6 | 4.6 | ||
| NHS and Teachers' Pensions | 5,139.6 | 5,139.6 | ||
| Scottish Parliamentary Corporate Body | 102.3 | 5.3 | 107.6 | |
| Audit Scotland | 7.6 | 10.0 | 17.6 | |
| Total Other bodies | 329.3 | 5,158.2 | 0.0 | 5,487.5 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
| Autumn Budget Revision |
Change Proposed |
Revised Cash authorisation |
|
|---|---|---|---|
| £m | £m | £m | |
| Scottish Administration | 38,343.4 | 10.4 | 38,353.8 |
| Scottish Parliamentary Corporate Body | 91.7 | 0.1 | 91.8 |
| Audit Scotland | 7.3 | 0.0 | 7.3 |
| Total Cash Authorisation | 38,442.4 | 10.5 | 38,452.9 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
|
Revised Budget |
Adjustments for Non Cash Items | Cash Authorisation |
|
|---|---|---|---|---|
| Depreciation | Other | |||
| £m | £m | £m | £m | |
| Scottish Government - Core | 38,581.7 | -786.3 | 103.8 | 37,899.2 |
| Crown Office and Procurator Fiscal | 134.1 | -3.7 | -1.8 | 128.6 |
| National Records of Scotland | 43.9 | -3.6 | 40.3 | |
| Office of the Scottish Charity Regulator | 3.4 | -0.1 | 3.3 | |
| Scottish Courts & Tribunals Service | 141.2 | -21.3 | -2.6 | 117.3 |
| Scottish Fiscal Commission | 1.9 | 1.9 | ||
| Revenue Scotland | 8.8 | -0.2 | 8.6 | |
| Food Standards Scotland | 18.9 | -0.6 | -0.6 | 17.7 |
| Scottish Housing Regulator | 4.6 | -0.2 | 4.4 | |
| Scottish Teachers' and NHS Pensions | 5,139.6 | -5,007.1 | 132.5 | |
| Scottish Administration | 44,078.1 | -816.0 | -4,908.3 | 38,353.8 |
| Scottish Parliamentary Corporate Body | 107.6 | -10.5 | -5.3 | 91.8 |
| Audit Scotland | 17.6 | -0.3 | -10.0 | 7.3 |
| Total Cash Authorisation | 44,203.3 | -826.8 | -4,923.6 | 38,452.9 |
Sources of Funding for Scottish Administration
| Cash Grants from the Consolidated Fund (includes EU funds) | 20,389.3 |
|---|---|
| Non Domestic Rate Income | 2,853.0 |
| Forecast receipts from Scottish Rate of Income Tax | 11,684.0 |
| Forecast Receipts from LBTT and Landfill Tax | 747.0 |
| Fines, Forfeitures and Fixed Penalties | 25.0 |
| Queen's and Lord Treasurers Remembrancer | 65.0 |
| Capital borrowing | 450.0 |
| National Insurance Contributions | 2,239.6 |
| Total Cash Authorisation | 38, 452.9 |
Table 1.7 a: Funding Reconciliation (reserve)
| £m | |
|---|---|
| Forecast Closing Reserve balance brought forward from 2018-191 | 567.5 |
| Late consequentials for 2018-19 carried forward to 2019-20 | 148.0 |
| Barnett consequentials (UK Main Estimate) | 572.2 |
| Additional carry forward from 2018-19 Final Outturn | 37.5 |
| Barnett consequentials (UK Supplementary Estimate) | 323.6 |
| Total funding available for deployment | 1648.8 |
| Already deployed in 2019-20 budgets | -407.5 |
| Deployed at Autumn Budget Revision | -497.1 |
| Deployed at Spring Budget Revision | -255.9 |
| Balance for future deployment | 488.3 |
Table 1.7 b: Funding Reconciliation (budget changes)
| £m | |
|---|---|
| Budget as approved in Budget Bill 2019-20 | 42,557.9 |
| Changes at Autumn Budget Revision | 536.9 |
| Proposed changes at Spring Budget Revision | 1,108.5 |
| Revised Budget following Spring Revision | 44,203.3 |
| Sources of funding for proposed changes | |
| Deployment from unallocated funds | 255.9 |
| Transfers from Whitehall Departments | 138.0 |
| non cash technical adjustments | 714.8 |
| Minor Presentational changes (roundings) | -0.2 |
| Total Changes | 1,108.5 |
1. Forecast closing reserve balance as at 31 March 2019 and notified to Parliament alongside the Provisional Outturn Statement in June 2019
Table 1.8 Capital Spending and Net Investment
| Direct Capital |
Financial Transaction |
NDPB Capital |
Capital Grants to Local Authorities |
Capital Grants to Private Sector |
|
|---|---|---|---|---|---|
| £m | £m | £m | £m | £m | |
| Accounts Definition | |||||
| Net Investment | |||||
| Health and Sport | 317.6 | 10.0 | 197.9 | ||
| Communities & Local Government | -28.0 | 260.5 | 884.2 | 632.9 | |
| Finance, Economy & Fair Work | 26.3 | 209.4 | 50.0 | 60.6 | |
| Education and Skills | 550.4 | 55.5 | 57.3 | 175.8 | 72.0 |
| Justice | 12.2 | 73.4 | 5.8 | ||
| Transport, Infrastructure & Connectivity | 279.9 | 63.5 | 16.1 | 212.4 | 1,215.3 |
| Environment, Climate Change and Land Reform | 260.1 | 4.5 | 7.4 | 20.4 | |
| Rural Economy | 17.2 | -69.0 | -3.7 | 6.7 | 58.4 |
| Culture, Tourism & External Affairs | 1.5 | 16.2 | 8.2 | ||
| Social Security & Older People | 60.9 | 6.2 | |||
| Government Business & Constitutional Relations | |||||
| Crown Office and Procurator Fiscal | 10.2 | ||||
| Total Scottish Government (Consolidated) | 1,506.8 | 542.1 | 166.7 | 1,329.1 | 2,271.5 |
| National Records of Scotland | 4.4 | ||||
| Scottish Courts and Tribunals Service | 20.3 | ||||
| Scottish Fiscal Commission | |||||
| Revenue Scotland | 1.8 | ||||
| Food Standards Scotland | 0.6 | ||||
| Office of the Scottish Charity Regulator | |||||
| Scottish Housing Regulator | 0.2 | ||||
| Scottish Teachers' and NHS Pension Schemes | |||||
| Total Scottish Administration | 1,534.1 | 542.1 | 166.7 | 1,329.1 | 2,271.5 |
| Direct Funded Bodies | |||||
| Scottish Parliament Corporate Body | 1.3 | ||||
| Audit Scotland | 0.2 | ||||
| Total Scottish Budget | 1,535.6 | 542.1 | 166.7 | 1,329.1 | 2,271.5 |
1. Approximately £538m of the E&S direct capital scores in UK Funded AME.
2. Approximately £56m of Health direct capital scores in "Other" Expenditure
3. Financial Transactions £55.5m in Education and Skills, £71.3m in Finance, Economy & Fair Work and £1m in Rural Economy are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.
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