Spring Budget Revision 2022 to 2023: supporting document
Supporting document to the Budget (Scotland) Act 2022 Amendment (No. 2) Regulations 2023. Provides details of Level 2 and 3 budgets.
Summary Tables
Scottish Government Portfolios | Resources other than Accruing Resources as shown in the Budget Act | Change Proposed | Revised Budget |
---|---|---|---|
£m | £m | £m | |
Health and Social Care | 18,075.2 | (179.4) | 17,895.8 |
Social Justice, Housing and Local Government | 16,716.8 | 1,285.4 | 18,002.2 |
Finance and the Economy | 1,550.1 | (54.1) | 1,496.0 |
Education and Skills | 4,814.2 | (810.0) | 4,004.1 |
Justice and Veterans | 3,147.5 | 180.7 | 3,328.2 |
Net Zero, Energy and Transport | 4,367.4 | (226.3) | 4,141.1 |
Rural Affairs and Islands | 915.5 | (17.4) | 897.9 |
Constitution, External Affairs and Culture | 282.2 | (11.2) | 271.0 |
Deputy First Minister and Covid Recovery | 45.1 | (0.2) | 44.8 |
Crown Office and Procurator Fiscal | 184.8 | 9.7 | 194.5 |
Total Scottish Government (Consolidated) | 50,098.8 | 176.9 | 50,275.7 |
Scottish Housing Regulator | 5.3 | (0.1) | 5.2 |
National Records of Scotland | 59.4 | 3.5 | 62.9 |
Office of the Scottish Charity Regulator | 3.4 | 0.0 | 3.4 |
Scottish Courts and Tribunals Service | 163.5 | 23.0 | 186.5 |
Scottish Fiscal Commission | 2.3 | 0.0 | 2.3 |
Revenue Scotland | 7.9 | (0.2) | 7.7 |
Registers of Scotland | 9.0 | 4.0 | 13.1 |
Environmental Standards Scotland | 2.2 | (0.1) | 2.1 |
Food Standards Scotland | 23.0 | 3.2 | 26.2 |
Scottish Teachers' and NHS Pension Schemes | 6,470.4 | 495.7 | 6,966.1 |
Total Scottish Administration | 56,845.3 | 705.9 | 57,551.2 |
Direct Funded Bodies | |||
Scottish Parliament Corporate Body | 128.0 | 2.1 | 130.2 |
Audit Scotland | 11.6 | 5.4 | 17.0 |
Total Scottish Budget | 56,985.0 | 713.4 | 57,698.4 |
Scottish Government Portfolios | Resources other than Accruing Resources as shown in Budget Act | Changes Proposed | Revised Budget | |||
---|---|---|---|---|---|---|
Funding Changes | Technical Changes | Net Whitehall transfers | Net Transfers within Scottish Block | |||
£m | £m | £m | £m | £m | £m | |
Health and Social Care | 18,075.2 | 422.4 | 263.3 | 33.6 | (898.7) | 17,895.8 |
Social Justice, Housing and Local Government | 16,716.8 | 244.0 | (96.4) | 27.3 | 1,110.4 | 18,002.2 |
Finance and the Economy | 1,550.1 | (65.4) | 8.2 | 0.0 | 3.0 | 1,496.0 |
Education and Skills | 4,814.2 | (19.3) | (582.4) | 0.0 | (208.3) | 4,004.1 |
Justice and Veterans | 3,147.5 | 159.9 | 5.3 | 16.7 | (1.1) | 3,328.2 |
Net Zero, Energy and Transport | 4,367.4 | (230.1) | 16.3 | 0.3 | (12.8) | 4,141.1 |
Rural Affairs and Islands | 915.5 | (17.4) | 1.0 | 0.0 | (1.2) | 897.9 |
Constitution, External Affairs and Culture | 282.2 | (8.0) | (3.0) | 1.7 | (1.8) | 271.0 |
Deputy First Minister and Covid Recovery | 45.1 | 0.5 | 0.0 | 0.0 | (0.7) | 44.8 |
Crown Office and Procurator Fiscal | 184.8 | 5.8 | 3.0 | 0.0 | 0.9 | 194.5 |
Scottish Government | 50,098.8 | 477.5 | (384.9) | 79.5 | (10.2) | 50,275.7 |
Scottish Housing Regulator | 5.3 | (0.1) | 0.0 | 0.0 | 0.0 | 5.2 |
National Records of Scotland | 59.4 | 3.7 | 0.0 | 0.0 | (0.2) | 62.9 |
Office of the Scottish Charity Regulator | 3.4 | 0.0 | 0.0 | 0.0 | 0.0 | 3.4 |
Scottish Courts and Tribunals Service | 163.5 | 9.5 | 4.5 | 0.6 | 8.4 | 186.5 |
Scottish Fiscal Commission | 2.3 | 0.0 | 0.0 | 0.0 | 0.0 | 2.3 |
Revenue Scotland | 7.9 | (0.2) | 0.0 | 0.0 | 0.0 | 7.7 |
Registers of Scotland | 9.0 | 0.0 | 2.0 | 0.0 | 2.0 | 13.1 |
Environmental Standards Scotland | 2.2 | (0.1) | 0.0 | 0.0 | 0.0 | 2.1 |
Food Standards Scotland | 23.0 | (0.6) | 3.5 | 0.3 | 0.0 | 26.2 |
Scottish Teachers' and NHS Pension Schemes | 6,470.4 | 0.0 | 495.7 | 0.0 | 0.0 | 6,966.1 |
Scottish Administration | 56,845.3 | 504.6 | 120.8 | 80.4 | 0.0 | 57,551.2 |
Direct-Funded Bodies | ||||||
Scottish Parliamentary Corporate Body | 128.0 | (2.2) | 4.2 | 0.1 | 0.0 | 130.2 |
Audit Scotland | 11.6 | (0.1) | 5.5 | 0.0 | 0.0 | 17.0 |
Total Scottish Budget | 56,985.0 | 502.3 | 130.6 | 80.6 | 0.0 | 57,698.4 |
* may not sum due to roundings
The Consolidated Accounts of the Scottish Government for 2022-23 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:
Scottish Government – Portfolios | Within Expenditure Limit | Within UK Funded AME | Other Expenditure | Total Budget |
---|---|---|---|---|
£m | £m | £m | £m | |
Health and Social Care | 17,546.4 | 285.7 | 63.6 | 17,895.8 |
Social Justice, Housing and Local Government | 15,331.3 | 2,670.9 | 0.0 | 18,002.2 |
Finance and the Economy | 1,485.7 | 10.3 | 0.0 | 1,496.0 |
Education and Skills | 3,597.3 | 406.9 | 0.0 | 4,004.1 |
Justice and Veterans | 3,238.9 | 0.7 | 88.6 | 3,328.2 |
Net Zero, Energy and Transport | 4,032.0 | 0.0 | 109.1 | 4,141.1 |
Rural Affairs and Islands | 896.5 | 1.3 | 0.1 | 897.9 |
Constitution, External Affairs and Culture | 274.0 | -3.0 | 0.0 | 271.0 |
Deputy First Minister and Covid Recovery | 44.8 | 0.0 | 0.0 | 44.8 |
Crown Office and Procurator Fiscal | 192.5 | 2.0 | 0.0 | 194.5 |
Consolidated Accounts | 46,639.5 | 3,374.8 | 261.4 | 50,275.7 |
The details of expenditure for the bodies shown in the table below are included in their own individual accounts:
Other Bodies | Within Expenditure Limit | Within UK Funded AME | Other Expenditure | Total Budget |
---|---|---|---|---|
£m | £m | £m | £m | |
Scottish Housing Regulator | 5.2 | 0.0 | 0.0 | 5.2 |
National Records of Scotland | 62.9 | 0.0 | 0.0 | 62.9 |
Office of the Scottish Charity Regulator | 3.4 | 0.0 | 0.0 | 3.4 |
Scottish Courts and Tribunals Service | 186.3 | 0.2 | 0.0 | 186.5 |
Scottish Fiscal Commission | 2.3 | 0.0 | 0.0 | 2.3 |
Revenue Scotland | 7.7 | 0.0 | 0.0 | 7.7 |
Registers of Scotland | 11.0 | 2.0 | 0.0 | 13.1 |
Environmental Standards Scotland | 2.1 | 0.0 | 0.0 | 2.1 |
Food Standards Scotland | 25.8 | 0.4 | 0.0 | 26.2 |
Scottish Teachers' and NHS Pension Schemes | 0.0 | 6,966.1 | 0.0 | 6,966.1 |
Scottish Parliamentary Corporate Body | 123.5 | 6.7 | 0.0 | 130.2 |
Audit Scotland | 11.8 | 5.2 | 0.0 | 17.0 |
Total Other bodies | 442.1 | 6,980.6 | 0.0 | 7,422.7 |
Autumn Budget Revision | Change Proposed | Revised Cash authorisation | |
---|---|---|---|
£m | £m | £m | |
Scottish Administration | 49,848.7 | 720.9 | 50,569.6 |
Scottish Parliamentary Corporate Body | 112.2 | (2.1) | 110.1 |
Audit Scotland | 10.6 | 0.6 | 11.2 |
Total Cash Authorisation | 49,971.5 | 719.4 | 50,690.9 |
Revised Budget | Adjustments for Non-Cash Items | Cash Authorisation | ||
---|---|---|---|---|
Depreciation | Other | |||
Scottish Government – Core | 50,081.2 | (339.3) | (0.7) | 49,741.2 |
Crown Office and Procurator Fiscal | 194.5 | (8.4) | 186.1 | |
Scottish Housing Regulator | 5.2 | (0.4) | 4.8 | |
National Records of Scotland | 62.9 | (3.6) | 59.3 | |
Office of the Scottish Charity Regulator | 3.4 | 3.4 | ||
Scottish Courts & Tribunals Service | 186.5 | (29.7) | (0.2) | 156.6 |
Scottish Fiscal Commission | 2.3 | (0.1) | 2.2 | |
Revenue Scotland | 7.7 | (0.5) | 7.3 | |
Registers of Scotland | 13.1 | (6.5) | (2.0) | 4.6 |
Environmental Standards Scotland | 2.1 | 2.1 | ||
Food Standards Scotland | 26.2 | (1.7) | 24.5 | |
Scottish Teachers' and NHS Pensions | 6,966.1 | (6,588.7) | 377.392 | |
Scottish Administration | 57,551.2 | (390.0) | (6,591.6) | 50,569.6 |
Scottish Parliamentary Corporate Body | 130.2 | (13.4) | (6.7) | 110.1 |
Audit Scotland | 17.0 | (1.3) | (4.5) | 11.172 |
Total Cash Authorisation | 57,698.4 | (404.7) | (6,602.8) | 50,690.9 |
Balance of funding left for deployment after the Autumn Budget Revision | 94.2 |
---|---|
Changes to Scotland Reserve following 2021-22 Final Outturn | 49.6 |
Other funding movements | 472.0 |
Total funding available for deployment | 615.8 |
Deployed at Spring Budget Revision (Scottish Budget basis) | (582.9) |
Total funding not deployed after SBR (Scottish Budget basis) | 33.0 |
Adjustment to reflect HMT budget scoring | 9.8 |
Total funding not deployed after SBR (HMT basis) | 42.8 |
£m | |
---|---|
Revised Budget following Autumn Budget Revision | 56,985.0 |
Proposed cash changes at Spring Budget Revision impacting discretionary spending | 582.9 |
Proposed non-cash changes at Spring Budget Revision | 130.6 |
Revised Budget following Spring Budget Revision | 57,698.4 |
Direct Capital | Financial transactions | NDPB Capital | Capital Grants to Local Authorities | Capital Grants to Private Sector | Other Capital | |
---|---|---|---|---|---|---|
£m | £m | £m | £m | £m | £m | |
Accounts Definition | ||||||
Net Investment | ||||||
Health and Social Care | 560.8 | 5.0 | 8.8 | 0.0 | 11.7 | 362.2 |
Social Justice, Housing & Local Government | 84.0 | 150.0 | 0.0 | 784.3 | 538.3 | 0.0 |
Finance & Economy | 91.1 | 30.0 | 378.3 | 199.0 | 178.5 | 0.0 |
Education and Skills | 708.8 | 0.0 | 449.1 | 0.4 | 6.0 | 0.0 |
Justice and Veterans | 72.1 | 0.0 | 96.0 | 0.0 | 10.9 | 0.0 |
Net Zero, Energy & Transport | 388.1 | 24.7 | 1,142.5 | 175.2 | 1,240.5 | 0.0 |
Rural Affairs & Islands | 18.3 | (10.3) | 0.0 | 3.5 | 46.6 | 0.0 |
Constitution, External Affairs & Culture | 0.0 | (0.5) | 25.3 | 0.0 | 8.8 | 0.0 |
Deputy First Minister & Covid Recovery | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Crown Office and Procurator Fiscal | 9.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Total Scottish Government (Consolidated) | 1,932.1 | 199.0 | 2,100.0 | 1,162.3 | 2,041.2 | 362.2 |
Scottish Housing Regulator | 0.2 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
National Records of Scotland | 2.6 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Office of the Scottish Charity Regulator | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Scottish Courts and Tribunals Service | 14.5 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Scottish Fiscal Commission | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Revenue Scotland | 0.7 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Registers of Scotland | 4.5 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Environmental Standards Scotland | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Food Standards Scotland | 3.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Total Scottish Administration | 1,957.8 | 199.0 | 2,100.0 | 1,162.3 | 2,041.2 | 362.2 |
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