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 & Social Care |
17,720.7 |
677.7 |
18,398.4 |
| Social Justice, Housing & Local Government |
16,252.8 |
158.3 |
16,411.1 |
| Finance & Economy |
2,128.8 |
487.2 |
2,616.0 |
| Education and Skills |
4,921.4 |
-334.6 |
4,586.8 |
| Justice & Veterans |
2,837.8 |
285.7 |
3,123.5 |
| Net Zero, Environment & Transport |
4,556.7 |
-20.6 |
4,536.1 |
| Rural Affairs & Islands |
1,016.2 |
-68.5 |
947.7 |
| Constitution, External Affairs & Culture |
293.5 |
61.1 |
354.6 |
| Deputy First Minister & Covid Recovery |
64.7 |
6.9 |
71.6 |
| Crown Office and Procurator Fiscal |
161.7 |
18.1 |
179.8 |
| Total Scottish Government (Consolidated) |
49,954.3 |
1,271.3 |
51,225.6 |
| National Records of Scotland |
64.3 |
-3.2 |
61.1 |
| Office of the Scottish Charity Regulator |
3.6 |
0.0 |
3.6 |
| Scottish Courts and Tribunals Service |
167.3 |
11.2 |
178.5 |
| Scottish Fiscal Commission |
2.0 |
0.0 |
2.0 |
| Revenue Scotland |
7.1 |
0.0 |
7.1 |
| Registers of Scotland |
15.4 |
5.6 |
21.0 |
| Food Standards Scotland |
19.5 |
2.6 |
22.1 |
| Scottish Housing Regulator |
5.1 |
-0.3 |
4.8 |
| NHS and Teachers' Pensions |
6,121.0 |
-94.2 |
6,026.8 |
| Total Scottish Administration |
56,359.6 |
1,193.0 |
57,552.6 |
| Direct-Funded Bodies |
|
|
|
| Scottish Parliamentary Corporate Body |
124.5 |
3.2 |
127.7 |
| Audit Scotland |
11.1 |
6.0 |
17.1 |
| Total Scottish Budget |
56,495.2 |
1,202.2 |
57,697.4 |
Table 1.2 Summary of Changes by Type
| Scottish Government Portfolios |
Resources other than Accruing Resources as shown in Autumn Budget Revision |
Changes Proposed |
Revised Budget |
| Funding Changes |
Technical Changes |
Net Whitehall transfers |
Net Transfers within Scottish Block* |
| £m |
£m |
|
£m |
£m |
£m |
| Health and Social Care |
17,720.7 |
682.0 |
141.0 |
67.7 |
-213.0 |
18,398.4 |
| Social Justice, Housing & Local Government |
16,252.8 |
97.4 |
-99.7 |
2.1 |
158.5 |
16,411.1 |
| Finance & Economy |
2,128.8 |
464.3 |
0.7 |
|
22.2 |
2,616.0 |
| Education and Skills |
4,921.4 |
-9.4 |
-374.2 |
|
49.0 |
4,586.8 |
| Justice & Veterans |
2,837.8 |
224.5 |
14.6 |
53.0 |
-6.4 |
3,123.5 |
| Net Zero, Environment & Transport |
4,556.7 |
-27.2 |
20.3 |
7.0 |
-20.7 |
4,536.1 |
| Rural Affairs & Islands |
1,016.2 |
-73.8 |
3.0 |
0.8 |
1.5 |
947.7 |
| Constitution, External Affairs & Culture |
293.5 |
55.0 |
10.0 |
0.1 |
-4.0 |
354.6 |
| Deputy First Minister & Covid Recovery |
64.7 |
6.9 |
|
|
|
71.6 |
| Crown Office and Procurator Fiscal |
161.7 |
14.5 |
2.0 |
|
1.6 |
179.8 |
| Scottish Government |
49,954.3 |
1,434.2 |
-282.3 |
130.7 |
-11.3 |
51,225.6 |
| National Records of Scotland |
64.3 |
-0.9 |
0.3 |
|
-2.6 |
61.1 |
| Office of the Scottish Charity Regulator |
3.6 |
|
|
|
|
3.6 |
| Scottish Courts & Tribunals Service |
167.3 |
|
0.3 |
0.4 |
10.5 |
178.5 |
| Scottish Fiscal Commission |
2.0 |
|
|
|
|
2.0 |
| Revenue Scotland |
7.1 |
|
|
|
|
7.1 |
| Registers of Scotland |
15.4 |
-4.3 |
8.8 |
|
1.1 |
21.0 |
| Food Standards Scotland |
19.5 |
0.3 |
0.3 |
0.1 |
1.9 |
22.1 |
| Scottish Housing Regulator |
5.1 |
-0.3 |
|
|
|
4.8 |
| NHS and Teachers' Pensions |
6,121.0 |
|
-94.2 |
|
|
6,026.8 |
| Scottish Administration |
56,359.6 |
1,429.0 |
-366.8 |
131.2 |
-0.4 |
57,552.6 |
| Direct-Funded Bodies |
|
|
|
|
|
|
| Scottish Parliamentary Corporate Body |
124.5 |
-0.7 |
3.5 |
|
0.4 |
127.7 |
| Audit Scotland |
11.1 |
|
6.0 |
|
|
17.1 |
| Total Scottish Budget |
56,495.2 |
1,428.3 |
-357.3 |
131.2 |
0.0 |
57,697.4 |
The Consolidated Accounts of the Scottish Government for 2021-22 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 & Social Care |
18,143.2 |
195.0 |
60.2 |
18,398.4 |
| Social Justice, Housing & Local Government |
14,423.1 |
1,988.0 |
0.0 |
16,411.1 |
| Finance & Economy |
2,616.0 |
0.0 |
0.0 |
2,616.0 |
| Education and Skills |
4,246.3 |
340.5 |
0.0 |
4,586.8 |
| Justice & Veterans |
3,043.1 |
0.2 |
80.2 |
3,123.5 |
| Net Zero, Environment & Transport |
4,389.9 |
15.0 |
131.2 |
4,536.1 |
| Rural Affairs & Islands |
943.5 |
4.1 |
0.1 |
947.7 |
| Constitution, External Affairs & Culture |
344.6 |
10.0 |
0.0 |
354.6 |
| Deputy First Minister & Covid Recovery |
71.6 |
0.0 |
0.0 |
71.6 |
| Crown Office and Procurator Fiscal |
178.3 |
1.5 |
0.0 |
179.8 |
| Consolidated Accounts |
48,399.6 |
2,554.3 |
271.7 |
51,225.6 |
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 |
61.1 |
|
|
61.1 |
| Office of the Scottish Charity Regulator |
3.6 |
|
|
3.6 |
| Scottish Courts and Tribunals Service |
178.2 |
0.3 |
|
178.5 |
| Scottish Fiscal Commission |
2.0 |
|
|
2.0 |
| Revenue Scotland |
7.1 |
|
|
7.1 |
| Registers of Scotland |
12.9 |
8.1 |
|
21.0 |
| Food Standards Scotland |
21.8 |
0.3 |
|
22.1 |
| Scottish Housing Regulator |
4.8 |
|
|
4.8 |
| NHS and Teachers' Pensions |
|
6,026.8 |
|
6,026.8 |
| Scottish Parliamentary Corporate Body |
122.2 |
5.5 |
|
127.7 |
| Audit Scotland |
11.1 |
6.0 |
|
17.1 |
| Total Other bodies |
424.8 |
6,047.0 |
0.0 |
6,471.8 |
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
|
Autumn Budget Revision |
Change Proposed |
Revised Cash authorisation |
| £m |
£m |
£m |
| Scottish Administration |
48,937.9 |
1,411.5 |
50,349.4 |
| Scottish Parliamentary Corporate Body |
110.6 |
-0.3 |
110.3 |
| Audit Scotland |
10.8 |
0.0 |
10.8 |
| Total Cash Authorisation |
49,059.3 |
1,411.2 |
50,470.5 |
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
|
Revised Budget |
Adjustments for Non Cash Items |
Cash Authorisation |
| Depreciation |
Other |
| Scottish Government – Core |
51,045.8 |
-838.3 |
-139.7 |
50,067.8 |
| Crown Office and Procurator Fiscal |
179.8 |
-5.6 |
-1.5 |
172.7 |
| National Records of Scotland |
61.1 |
-3.9 |
|
57.2 |
| Office of the Scottish Charity Regulator |
3.6 |
0.0 |
|
3.6 |
| Scottish Courts & Tribunals Service |
178.5 |
-25.6 |
-0.3 |
152.6 |
| Scottish Fiscal Commission |
2.0 |
0.0 |
|
2.0 |
| Revenue Scotland |
7.1 |
-0.4 |
|
6.7 |
| Registers of Scotland |
21.0 |
-4.9 |
-8.1 |
8.0 |
| Food Standards Scotland |
22.1 |
-0.8 |
|
21.3 |
| Scottish Housing Regulator |
4.8 |
-0.2 |
|
4.6 |
| Scottish Teachers' and NHS Pensions |
6,026.8 |
|
-6,173.9 |
-147.1 |
| Scottish Administration |
57,552.6 |
-879.7 |
-6,323.5 |
50,349.4 |
| Scottish Parliamentary Corporate Body |
127.7 |
-11.8 |
-5.6 |
110.3 |
| Audit Scotland |
17.1 |
-0.3 |
-6.0 |
10.8 |
| Total Cash Authorisation |
57,697.4 |
-891.8 |
-6,335.1 |
50,470.5 |
Sources of Funding for Scottish Administration
| Cash Grants from the Consolidated Fund |
32,477.3 |
| Non Domestic Rate Income |
2,090.0 |
| Forecast receipts from Scottish Rate of Income Tax |
12,263.0 |
| Forecast Receipts from LBTT and Landfill Tax |
674.0 |
| Fines, Forfeitures and Fixed Penalties |
25.0 |
| Queen's and Lord Treasurers Remembrancer |
5.0 |
| Resource borrowing |
319.0 |
| Capital borrowing |
400.0 |
| National Insurance Contributions |
2,217.2 |
| Total Cash Authorisation |
50,470.5 |
Table 1.7 a: Funding Reconciliation (reserve)
| Closing Reserve balance brought forward from 2020-211 |
608.4 |
| Additional funding from the UK Main Estimate |
1,262.6 |
| Additional UKSR Consequentials |
605.3 |
| Estimated Impact of UK Supplementary Estimate |
851.9 |
| Other Movements in Funding |
-50.5 |
| Total funding available for deployment |
3,277.7 |
| Already deployed in 2021-22 budgets |
-392.0 |
| Deployed at Autumn Budget Revision |
-1,173.8 |
| Deployed at Spring Budget Revision |
-1,428.3 |
| Balance for deployment |
283.6 |
Table 1.7 b: Funding Reconciliation (budget changes)
|
£m |
| Budget as approved in Budget Bill 2021-22 |
55,024.8 |
| Changes at Autumn Budget Revision |
1,470.4 |
| Proposed changes at Spring Budget Revision |
1,202.2 |
| Revised Budget following Spring Revision |
57,697.4 |
| Sources of funding for proposed SBR changes |
| Additional UKSR Consequentials |
605.3 |
| Estimated Impact of UK Supplementary Estimate |
851.9 |
| Net Movement on Reserve and other Central Funds |
-28.9 |
| Non cash Adjustments |
-357.3 |
| Transfers from Whitehall |
131.2 |
| Total Changes |
1,202.2 |
1. Closing reserve balance following Final Outturn.
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 & Social Care |
497.2 |
3.8 |
|
|
92.3 |
| Social Justice, Housing & Local Government |
89.6 |
76.5 |
|
609.8 |
652.5 |
| Finance & Economy |
80.1 |
4.6 |
211.9 |
217.8 |
414.8 |
| Education and Skills |
525.6 |
5.2 |
38.6 |
0.1 |
354.3 |
| Justice & Veterans |
55.6 |
|
96.6 |
|
9.9 |
| Net Zero, Environment & Transport |
511.2 |
92.0 |
98.3 |
232.6 |
1,648.2 |
| Rural Affairs & Islands |
15.1 |
19.8 |
|
8.9 |
55.8 |
| Constitution, External Affairs & Culture |
|
-0.5 |
13.6 |
|
2.7 |
| Deputy First Minister & Covid Recovery |
|
|
|
|
|
| Crown Office and Procurator Fiscal |
8.2 |
|
|
|
|
| Total Scottish Government (Consolidated) |
1,782.6 |
201.4 |
459.0 |
1,069.2 |
3,230.5 |
| National Records of Scotland |
2.0 |
|
|
|
|
| Scottish Courts and Tribunals Service |
16.5 |
|
|
|
|
| Scottish Fiscal Commission |
|
|
|
|
|
| Revenue Scotland |
0.5 |
|
|
|
|
| Registers of Scotland |
7.5 |
|
|
|
|
| Food Standards Scotland |
0.3 |
|
|
|
|
| Office of the Scottish Charity Regulator |
|
|
|
|
|
| Scottish Housing Regulator |
0.2 |
|
|
|
|
| Scottish Teachers' and NHS Pension Schemes |
|
|
|
|
|
| Total Scottish Administration |
1,809.6 |
201.4 |
459.0 |
1,069.2 |
3,230.5 |
| Direct Funded Bodies |
|
|
|
|
|
| Scottish Parliament Corporate Body |
1.5 |
|
|
|
|
| Audit Scotland |
0.6 |
|
|
|
|
| Total Scottish Budget |
1,811.7 |
201.4 |
459.0 |
1,069.2 |
3,230.5 |
1. Approximately £513m of the E&S direct capital scores in UK Funded AME.
2. £9m of the Health & Social Care Direct Capital relates to PPP/PFI and scores in "Other".
3. Financial Transactions of £5.2m in Education and Skills and -£23m in Finance and Economy are within NDPB budgets and therefore score as Indirect capital in Scottish Budgets.
