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Publication - Corporate report

Spring Budget Revision 2022 to 2023: supporting document

Published
2 February 2023
Directorate
Financial Management Directorate, +1 more … Public Spending Directorate
Topic
Money and tax, Scottish Budget
ISBN
9781805254959

Supporting document to the Budget (Scotland) Act 2022 Amendment (No. 2) Regulations 2023. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Social Justice, Housing & Local Government

Schedule 2.1 Total Changes for the Spring Budget Revision
  Operating Capital Total
  £m £m £m
Total Budget in the Autumn Budget Revision 16,486.353 230.495 16,716.848
Changes Proposed
Funding Changes 250.044 -6.000 244.044
Technical Adjustment -96.395 0.000 -96.395
Net Whitehall Transfers 27.294 0.000 27.294
Net Transfers within Scottish Block 1,100.958 9.476 1,110.434
Total changes proposed 1,281.901 3.476 1,285.377
Proposed Budget following Spring Budget Revision 17,768.254 233.971 18,002.225
  Operating Capital Total
  £m £m £m
Expenditure Limit:
Local Government 9,636.316 0.000 9,636.316
Housing 601.295 126.600 727.895
Social Justice 26.834 1.000 27.834
Third Sector 21.706 4.000 25.706
Central Government Grants to Local Authorities 99.850 0.000 99.850
Connected Communites 0.000 0.000 0.000
Social Security 407.598 100.075 507.673
Social Security Assistance 4,039.419 0.000 4,039.419
Equality, Inclusion and Human Rights 47.176 0.000 47.176
Ukrainian Resettlement 212.200 0.000 212.200
Building Standards 5.270 2.000 7.270
Total Expenditure Limit 15,097.666 233.675 15,331.341
UK Funded AME:
Housing (AME) -97.412 0.000 -97.412
Social Security (AME) 2.000 0.296 2.296
Non-domestic Rates 2,766.000 0.000 2,766.000
Total UK Funded AME 2,670.588 0.296 2,670.884
Other Expenditure:
Total Other Expenditure 0.000 0.000 0.000
Total Budget 17,768.254 233.971 18,002.225
Total Limit on Income (accruing resources)     90.000
Schedule 3.1 Local Government
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 10,374.290 0.000 10,374.290
ABR Changes 770.977 0.000 770.977
ABR Budget 11,145.267 0.000 11,145.267
Proposed changes 1,224.369 0.000 1,224.369
SBR Proposed Budget 12,369.636 0.000 12,369.636
Summary of proposed changes
Funding for the Teachers' 2021-22 Pay Award 32.800 0.000 32.800
Funding returned for Inter-Island Ferry Services -1.366 0.000 -1.366
Funding for Regional Connectivity PSO Services - Dundee to Stansted 1.246 0.000 1.246
Transfer from Social Justice for Scottish Child Payment - Bridging Payments 37.307 0.000 37.307
Transfer from Health support school counselling services 4.000 0.000 4.000
Transfer from Health for Mental Health Transition and Recovery Plan - Recovery and Renewal Fund 120.000 0.000 120.000
Transfer from Health for enforcement of health legislation on the sale and purchase of tobacco and nicotine vapour product 1.340 0.000 1.340
Transfer from Education and Skills for the removal of instrumental music tuition charges in schools 9.909 0.000 9.909
Transfer from Education and Skills for the removal of curriculum charges in schools 7.321 0.000 7.321
Transfer from Social Security Assistance for the Scottish Welfare Fund 35.500 0.000 35.500
Transfer from Social Security for Scottish Welfare Fund administration costs 5.373 0.000 5.373
Transfers from Education and Skills for school clothing grants 11.800 0.000 11.800
Transfers from Education and Skills for the provision of the 2021-22 Easter Study Support 3.900 0.000 3.900
Transfer from Health for the implementation of trauma informed practice as part of the National Trauma Training Programme 1.600 0.000 1.600
Transfer from Social Security for Adult Disability Payments 3.409 0.000 3.409
Transfer from Social Security for Scottish Disability Assistance - Child Disability Payments 3.216 0.000 3.216
Transfer from Health and Social Care for additional Mental Health Officer capacity 3.710 0.000 3.710
Transfer from Health and Social Care to increase the capacity of Care at Home provision 124.000 0.000 124.000
Transfer from Health and Social Care to support the implementation of Carers Act 60.500 0.000 60.500
Transfer from Health and Social Care for free personal and nursing care provided by care home operators 27.300 0.000 27.300
Transfer from Health and Social Care to support the investment in integration of the health and social care 257.200 0.000 257.200
Transfer from Health and Social Care for interim care provision 20.000 0.000 20.000
Transfer from Health and Social Care for the annual pay uplift to staff providing direct adult social care in commissioned services in the third and independent sectors 233.500 0.000 233.500
Transfer from Health and Social Care for increased social work capacity in adult services 22.000 0.000 22.000
Transfer from Education and Skills for additional funding for the Teacher Induction Scheme 8.778 0.000 8.778
Transfer from Education and Skills for additional teachers and support staff 145.500 0.000 145.500
Transfer from Housing for Discretionary Housing Payments 2.580 0.000 2.580
Transfer from Housing for the former Housing Support Grant 1.000 0.000 1.000
Transfer from Education and Skills for the Whole Family Wellbeing Fund 32.000 0.000 32.000
Miscellaneous Minor Transfers 3.106 0.000 3.106
Transfer from Health to transform systems and processes for the successful delivery of Self-Directed Support 3.520 0.000 3.520
Transfer from Education and Skills for the expansion of free school meals 30.000 0.000 30.000
Transfer from Education and Skills funding for Renewal of Play Parks 5.000 0.000 5.000
  1,224.369 0.000 1,224.369
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 12,402.316 0.000 12,402.316
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  12,402.316 0.000 12,402.316
Budget Analysis
Non-Domestic Rates (NDR) 2,766.000 0.000 2,766.000
General Revenue Grant 8,959.445 0.000 8,959.445
Support for Capital 672.203 0.000 672.203
Local Authority Advice and Policy 4.668 0.000 4.668
Net Expenditure 12,402.316 0.000 12,402.316
Memorandum Item - Total Local Government Funding
Proposed Budget Operating Capital Total
  £m £m £m
Net Expenditure 12,402.316 0.000 12,402.316
Plus Specific Grants included as follows;
Social Justice, Housing & Local Government (Page 21)
Transfer of the Management of Development Funding 92.245 0.000 92.245
Vacant Derelict Land Grant 7.605 0.000 7.605
Education & Skills (Page 50)
Pupil Equity Fund 130.490 0.000 130.490
Early Learning and Childcare Expansion 531.326 0.000 531.326
Gaelic 4.482 0.000 4.482
Justice (Page 63)      
Criminal Justice Social Work 86.220 0.000 86.220
Net Zero, Energy and Transport (Page 79)
Cycling, Walking and Safer Routes 35.000 0.000 35.000
Regional Transport Partnership 15.327 0.000 15.327
Heat Networks Early Adopter's Challenge Fund 0.000 0.000 0.000
Support for Inter-Island Ferries 33.102 0.000 33.102
Net Expenditure 13,338.113 0.000 13,338.113
Schedule 3.2 Housing
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 768.690 126.600 895.290
ABR Changes* -93.479 0.000 -93.479
ABR Budget 675.211 126.600 801.811
Proposed changes -171.327 0.000 -171.327
SBR Proposed Budget 503.884 126.600 630.484
Summary of proposed changes
Surrender budget for emerging capital underspend within More Homes to support other SG priorities. -58.198 0.000 -58.198
Transfer grants funding to Ukraine Resettlement for local authorities to refurbish long-term housing for Ukrainians -7.200 0.000 -7.200
Transfer to Local Government for Discretionary Housing Payments (DHP) -2.580 0.000 -2.580
Transfer to Local Government for the former Housing Support Grant -1.000 0.000 -1.000
Transfer to Social Security for the Scottish Welfare Fund -2.500 0.000 -2.500
AME Budget reflecting changes in the valuation of Shared Equity Investments and outstanding loans -97.412 0.000 -97.412
Miscellaneous Minor Transfers -2.437 0.000 -2.437
  -171.327 0.000 -171.327
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 503.883 126.600 630.483
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  503.883 126.600 630.483
Budget Analysis
Communities Analysis 7.141 0.000 7.141
Fuel Poverty/Energy Efficiency 23.128 0.000 23.128
Housing Support 39.315 0.000 39.315
Housing (AME) -97.412 0.000 -97.412
More Homes 531.711 126.600 658.311
Net Expenditure 503.883 126.600 630.483

*restated to correct miscategorisation between operating and capital budgets. No impact on total figures or HMT control totals

Schedule 3.3 Social Justice
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 100.979 1.000 101.979
ABR Changes -20.787 1.500 -19.287
ABR Budget 80.192 2.500 82.692
Proposed changes -53.358 -1.500 -54.858
SBR Proposed Budget 26.834 1.000 27.834
Summary of proposed changes
Surrender budget from emerging underspend to support other SG priorities -16.977 0.000 -16.977
Transfer to Local Government for Scottish Child Payment - Bridging Payments -37.307 0.000 -37.307
Transfer to Justice and Veterans for Scottish Legal Aid Board - Improving the Debt Advice Journey Programme -1.375 0.000 -1.375
Miscellaneous Minor Transfers 2.301 -1.500 0.801
  -53.358 -1.500 -54.858
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 26.834 1.000 27.834
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  26.834 1.000 27.834
Budget Analysis
Fairer Scotland 26.834 1.000 27.834
Net Expenditure 26.834 1.000 27.834
Schedule 3.4 Third Sector
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 21.797 4.000 25.797
ABR Changes -0.094 0.000 -0.094
ABR Budget 21.703 4.000 25.703
Proposed changes 0.003 0.000 0.003
SBR Proposed Budget 21.706 4.000 25.706
Summary of proposed changes
Miscellaneous Minor Transfers 0.003 0.000 0.003
  0.003 0.000 0.003
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 21.706 4.000 25.706
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  21.706 4.000 25.706
Budget Analysis
Third Sector 21.706 4.000 25.706
Net Expenditure 21.706 4.000 25.706
Schedule 3.5 SJH&LG Central Government Grants to Local Authorities
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 99.850 0.000 99.850
ABR Changes 0.000 0.000 0.000
ABR Budget 99.850 0.000 99.850
Proposed changes 0.000 0.000 0.000
SBR Proposed Budget 99.850 0.000 99.850
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 99.850 0.000 99.850
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  99.850 0.000 99.850
Budget Analysis
Transfer of the Management of Development Funding 92.245 0.000 92.245
Vacant & Derelict Land Grant 7.605 0.000 7.605
Net Expenditure 99.850 0.000 99.850
Schedule 3.6 Connected Communities
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 5.181 0.000 5.181
ABR Changes -5.181 0.000 -5.181
ABR Budget 0.000 0.000 0.000
Proposed changes 0.000 0.000 0.000
SBR Proposed Budget 0.000 0.000 0.000
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 0.000 0.000 0.000
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  0.000 0.000 0.000
Budget Analysis
Connected Communities 0.000 0.000 0.000
Net Expenditure 0.000 0.000 0.000
Schedule 3.7 Social Security
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 454.224 81.700 535.924
ABR Changes -27.071 19.495 -7.576
ABR Budget 427.153 101.195 528.348
Proposed changes -19.555 -0.824 -20.379
SBR Proposed Budget 407.598 100.371 507.969
Summary of proposed changes
Surrender budget for underspend from Social Security Scotland -5.700 0.000 -5.700
Transfer to Local Government IRO Scottish Welfare Fund Admin -5.373 0.000 -5.373
Transfer to Local Government IRO Adult Disability Payment -3.409 0.000 -3.409
Transfer to Local Government IRO Child Disability Payment -3.216 0.000 -3.216
Transfer to SCTS IRO Social Security Digital Tribunals 0.000 -1.120 -1.120
Miscellaneous Minor Transfers -1.857 0.296 -1.561
  -19.555 -0.824 -20.379
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 407.598 100.371 507.969
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  407.598 100.371 507.969
Budget Analysis
Scottish Welfare Fund Administration 0.100 0.000 0.100
Social Security Advice Policy and Programme Costs 139.809 92.709 232.518
Social Security (AME) 0.000 0.296 0.296
Social Security Scotland 267.689 7.366 275.055
Net Expenditure 407.598 100.371 507.969
Schedule 3.8 Social Security Assistance
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 3,949.200 0.000 3,949.200
ABR Changes 0.000 0.000 0.000
ABR Budget 3,949.200 0.000 3,949.200
Proposed changes 92.219 0.000 92.219
SBR Proposed Budget 4,041.419 0.000 4,041.419
Summary of proposed changes
Additional funding for net movement in Social Security benefit expenditure forecasts 123.219 0.000 123.219
Additional AME requirement for Impairments 2.000 0.000 2.000
Transfer from Housing to Scottish Welfare Fund 2.500 0.000 2.500
Transfer to Local Government IRO Scottish Welfare Fund -35.500 0.000 -35.500
  92.219 0.000 92.219
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 4,041.419 0.000 4,041.419
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  4,041.419 0.000 4,041.419
Budget Analysis
Carer's Allowance Supplement 44.295 0.000 44.295
Best Start Grant 20.510 0.000 20.510
Carer's Allowance 311.654 0.000 311.654
Benefit Impairments (AME) 2.000 0.000 2.000
Young Carer Grant 0.940 0.000 0.940
Job Start Payment 0.320 0.000 0.320
Scottish Welfare Fund 2.500 0.000 2.500
Adult Disability Payment 2,047.228 0.000 2,047.228
Attendance Allowance 539.977 0.000 539.977
Disability Living Allowance (Adult) 516.931 0.000 516.931
Child Disability Payment 191.706 0.000 191.706
Industrial Injuries Disablement Scheme 79.268 0.000 79.268
Severe Disablement Allowance 6.009 0.000 6.009
Funeral Support Payment 11.807 0.000 11.807
Child Winter Heating Assistance 5.571 0.000 5.571
Best Start Food Grant 13.008 0.000 13.008
Winter Heating Payment 21.403 0.000 21.403
Scottish Child Payment 226.292 0.000 226.292
Net Expenditure 4,041.419 0.000 4,041.419
Schedule 3.9 Equality, Inclusion and Human Rights
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 44.977 0.000 44.977
ABR Changes 4.987 5.000 9.987
ABR Budget 49.964 5.000 54.964
Proposed changes -2.788 -5.000 -7.788
SBR Proposed Budget 47.176 0.000 47.176
Summary of proposed changes
Surrender budget for emerging / planned underspend to support other SG priorities -1.210 0.000 -1.210
Whitehall funding from tampon VAT 1.060 0.000 1.060
Transfer to Justice and Veterans for Victim Centred Approach Fund (VCAF) ASSIST project -1.125 0.000 -1.125
Transfer for Ukrainian re-settlement work 0.000 -5.000 -5.000
Miscellaneous Minor Transfers -1.513 0.000 -1.513
  -2.788 -5.000 -7.788
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 47.176 0.000 47.176
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  47.176 0.000 47.176
Budget Analysis
Equalities, Inclusion and Human Rights 47.176 0.000 47.176
Net Expenditure 47.176 0.000 47.176
Schedule 3.10 Ukrainian Resettlement
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 0.000 0.000 0.000
ABR Changes 15.750 0.000 0.000
ABR Budget 15.750 0.000 15.750
Proposed changes 196.450 0.000 196.450
SBR Proposed Budget 212.200 0.000 212.200
Summary of proposed changes
Additional Funding for Ukrainian Re-settlelemnt work 178.930 0.000 178.930
Transfer from Equalities for Ukrainian Re-settlelement work 5.000 0.000 5.000
Transfer of grants funding from Housing for local authorities to refurbish long-term housing for Ukrainians 7.200 0.000 7.200
Whitehall Funding for 'Thank You Payments' for hosting Ukrainian Displaced People. 5.480 0.000 5.480
Miscellaneous Minor Transfers -0.160 0.000 -0.160
  196.450 0.000 196.450
Proposed Budget following Autumn Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 212.200 0.000 212.200
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  212.200 0.000 212.200
Budget Analysis
Ukrainian Resettlement 212.200 0.000 212.200
Net Expenditure 212.200 0.000 212.200
Schedule 3.11 Building Standards
Details of Proposed Budget
Proposed Changes Operating Capital Total
  £m £m £m
Original Budget 3.807 8.000 11.807
ABR Changes 1.457 0.000 1.457
ABR Budget 5.264 8.000 13.264
Proposed changes 0.006 -6.000 -5.994
SBR Proposed Budget 5.270 2.000 7.270
Summary of proposed changes
Surrender budget for emerging / planned underspend to support other SG priorities 0.000 -6.000 -6.000
Miscellaneous Minor Transfer 0.006 0.000 0.006
  0.006 -6.000 -5.994
Proposed Budget following Spring Budget Revision Operating Capital Total
  £m £m £m
Gross Expenditure 5.270 2.000 7.270
Less: Retained Income 0.000 0.000 0.000
Capital Receipts Applied 0.000 0.000 0.000
  5.270 2.000 7.270
Budget Analysis
Building Standards 5.270 2.000 7.270
Net Expenditure 5.270 2.000 7.270

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