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.

Supporting documents

Net Zero, Environment and Transport

Schedule 2.1 Total Changes for the Spring Budget Revision
	Operating	Capital	Total
	£m	£m	£m
Total Budget in the Autumn Budget Revision	3,817.766	549.642	4,367.408
Changes Proposed
Funding Changes	-141.864	-88.264	-230.128
Technical Adjustments	2.765	13.569	16.334
Net Whitehall Transfers	0.287	0.000	0.287
Net Transfers within Scottish Block	-19.114	6.346	-12.768
Total changes proposed	-157.926	-68.349	-226.275
Proposed Budget following Spring Budget Revisions	3,659.840	481.293	4,141.133
	Operating	Capital	Total
	£m	£m	£m
Expenditure Limit:
Energy	190.317	16.300	206.617
Rail Services	1,424.447	0.000	1,424.447
Concessionary Fares and Bus Services	398.286	0.000	398.286
Active Travel, Low Carbon and Other Transport	305.254	39.553	344.807
Motorways and Trunk Roads	460.554	232.100	692.654
Ferry Services	284.015	30.267	314.282
Air Services	77.875	0.000	77.875
Scottish Forestry	81.872	2.497	84.369
Forestry and Land Scotland	30.065	0.000	30.065
Research Analysis and Other Services	81.307	0.000	81.307
Environmental Services	186.085	-2.700	183.385
Land Reform	13.854	0.000	13.854
Climate Change and Land Managers Renewables Fund	32.770	0.500	33.270
Scottish Water	-99.434	162.776	63.342
TIC Central Government Grants to Local Authorities	83.429	0.000	83.429
Total Expenditure Limit	3,550.696	481.293	4,031.989
UK Funded AME:	0.000	0.000	0.000
Total UK Funded AME	0.000	0.000	0.000
Other Expenditure:
Motorways and Trunk Roads PPP/PFI	109.144	0.000	109.144
Total Other Expenditure	109.144	0.000	109.144
Total Budget	3,659.840	481.293	4,141.133
Total Limit on Income (accruing resources)			600.000

Schedule 3.1 Energy
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	374.650	39.300	413.950
ABR Changes	-109.992	-23.000	-132.992
ABR Budget	264.658	16.300	280.958
Proposed Changes	-74.341	0.000	-74.341
SBR Proposed Budget	190.317	16.300	206.617
Summary of proposed changes
Release of emerging underspend to support other SG priorities. Relates to Capital Grants returned as uptake lower than originally forecast	-68.524	0.000	-68.524
Transfer of funding for CO2 Utilisation Challenge Fund (CUCF) due to the low probability of the Fund being fully required for projected award payments in the current financial year.	1.750	0.000	1.750
Transfer to Scottish Fire and Rescue Service energy efficiency projects.	-1.984	0.000	-1.984
Funding for Wave Energy Scotland (WES)	-3.462	0.000	-3.462
Miscellaneous Minor Transfers	-2.121	0.000	-2.121
	-74.341	0.000	-74.341
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	190.317	16.300	206.617
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	190.317	16.300	206.617
Budget Analysis
Energy / Fuel Poverty / Energy Efficiency	190.317	16.300	206.617
Net Expenditure	190.317	16.300	206.617

Schedule 3.2 Rail Services
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	1,396.947	0.000	1,396.947
ABR Changes	28.500	0.000	28.500
ABR Budget	1,425.447	0.000	1,425.447
Proposed changes	-1.000	0.000	-1.000
SBR Proposed Budget	1,424.447	0.000	1,424.447
Summary of proposed changes
Release of underspends for reallocation to support SG priorities	-1.000	0.000	-1.000
	-1.000	0.000	-1.000
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	1,424.447	0.000	1,424.447
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	1,424.447	0.000	1,424.447
Budget Analysis
Major Public Transport Projects	191.100	0.000	191.100
Rail Development	2.000	0.000	2.000
Rail Franchise	760.347	0.000	760.347
Rail Infrastructure	471.000	0.000	471.000
Net Expenditure	1,424.447	0.000	1,424.447

Schedule 3.3 Concessionary Fares and Bus Services
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	413.886	0.000	413.886
ABR Changes	1.300	0.000	1.300
ABR Budget	415.186	0.000	415.186
Proposed changes	-16.900	0.000	-16.900
SBR Proposed Budget	398.286	0.000	398.286
Summary of proposed changes
Release of emerging underspends in demand led Concessionary Fares for reallocation to support SG priorities	-16.900	0.000	-16.900
	-16.900	0.000	-16.900
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	398.286	0.000	398.286
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	398.286	0.000	398.286
Budget Analysis
Concessionary Fares	294.956	0.000	294.956
Smartcard Programme	3.920	0.000	3.920
Support for Bus Services	99.410	0.000	99.410
Net Expenditure	398.286	0.000	398.286

Schedule 3.4 Active Travel, Low Carbon and Other Transport
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	358.089	15.056	373.145
ABR Changes	-15.447	10.928	-4.519
ABR Budget	342.642	25.984	368.626
Proposed changes	-37.388	13.569	-23.819
SBR Proposed Budget	305.254	39.553	344.807
Summary of proposed changes
Surrender of budget on the Bus Partnership Fund due to emerging underspend	-18.900	0.000	-18.900
Surrender of budget following reprofiling of contribution to Glasgow Subway modernistation	-16.500	0.000	-16.500
Transfer of one-off underspend from Motorways and Trunk Roads to Scottish Canals to fund capital pressure	14.350	0.000	0.000
Transfer to Health and Social Care to support fleet decarbonisation across the NHS	-7.068	0.000	-7.068
Transfer of one-off underspend in Road Safety to support Vessels and Piers pressure	-11.600	0.000	-11.600
Technical Adjustment – IFRS 16 Leases	2.830	13.569	16.399
Miscellaneous minor transfers	-0.500	0.000	-0.500
	-37.388	13.569	-23.819
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	305.254	39.553	344.807
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	305.254	39.553	344.807
Budget Analysis
Agency Administration Costs	25.153	29.553	54.706
Edinburgh Tram Enquiry	0.520	0.000	0.520
Future Transport Fund	96.842	0.000	96.842
Road Safety	8.196	0.000	8.196
Scottish Canals	37.850	0.000	37.850
Strategic Transport Projects Review	2.140	0.000	2.140
Support for Active Travel	112.757	0.000	112.757
Support for Freight Industry	0.700	0.000	0.700
Support for Sustainable Travel	7.300	10.000	17.300
Transport Information	0.504	0.000	0.504
Transport Strategy & Innovation	13.292	0.000	13.292
Net Expenditure	305.254	39.553	344.807

Schedule 3.5 Motorways and Trunk Roads
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	574.826	257.700	832.526
ABR Changes	-5.301	-5.000	-10.301
ABR Budget	569.525	252.700	822.225
Proposed changes	0.173	-20.600	-20.427
SBR Proposed Budget	569.698	232.100	801.798
Summary of proposed changes
Transfer of one-off underspend from Motorways and Trunk Roads to Scottish Canals to fund capital pressure	0.000	-14.350	-14.350
Transfer of one-off from Motorways and Trunk Roads to support Vessels and Piers to support Ferry Services	0.000	-5.550	-5.550
Miscellaneous minor transfers	0.173	-0.700	-0.527
	0.173	-20.600	-20.427
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	569.698	232.100	801.798
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	569.698	232.100	801.798
Budget Analysis
Capital Land & Works	0.000	112.000	112.000
Forth & Tay Bridge Authorities	3.069	0.000	3.069
M&T Other Current Expenditure	22.023	0.000	22.023
Network Strengthening	115.490	0.000	115.490
Queensferry Crossing	0.000	1.100	1.100
Roads Depreciation	167.500	0.000	167.500
Roads Improvements	36.500	0.000	36.500
Routine & Winter Maintenance	115.972	0.000	115.972
Structural Repairs	0.000	119.000	119.000
Motorway & Trunk Roads PPP/PFI	109.144	0.000	109.144
Net Expenditure	569.698	232.100	801.798

Schedule 3.6 Ferry Services
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	267.027	29.017	296.044
ABR Changes	0.388	0.000	0.388
ABR Budget	267.415	29.017	296.432
Proposed changes	16.600	1.250	17.850
SBR Proposed Budget	284.015	30.267	314.282
Summary of proposed changes
Transfer of one-off underspend from Motorways and Trunk Roads to support Vessels and Piers to support Ferry Services	5.550	0.000	5.550
Miscellaneous minor transfers	-0.550	1.250	0.700
Transfer of one-off underspend in Road Safety to support Vessels and Piers pressure	11.600	0.000	11.600
	16.600	1.250	17.850
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	267.415	29.017	296.432
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	267.415	29.017	296.432
Budget Analysis
Support for Ferry Services	228.923	0.000	228.923
Vessels and Piers	55.092	30.267	85.359
Net Expenditure	284.015	30.267	314.282

Schedule 3.7 Air Services
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	79.020	0.000	79.020
ABR Changes	0.000	0.000	0.000
ABR Budget	79.020	0.000	79.020
Proposed changes	-1.145	0.000	-1.145
SBR Proposed Budget	77.875	0.000	77.875
Summary of proposed changes
Miscellaneous minor transfers	-1.145	0.000	-1.145
	-1.145	0.000	-1.145
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	77.875	0.000	77.875
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	77.875	0.000	77.875
Budget Analysis
Highlands & Islands Airports Limited	61.857	0.000	61.857
Support for Air Services	16.018	0.000	16.018
Support for Prestwick Airport	0.000	0.000	0.000
Net Expenditure	77.875	0.000	77.875

Schedule 3.8 Scottish Forestry
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	88.136	2.727	90.863
ABR Changes	-0.467	0.138	-0.329
ABR Budget	87.669	2.865	90.534
Proposed changes	-5.797	-0.368	-6.165
SBR Proposed Budget	81.872	2.497	84.369
Summary of proposed changes
Release of emerging underspends for reallocation to support SG priorities	-5.797	-0.368	-6.165
	-5.797	-0.368	-6.165
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	81.872	2.497	84.369
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	81.872	2.497	84.369
Budget Analysis
Programme and Running Costs	21.683	2.497	24.180
Depreciation	0.686	0.000	0.686
Policy Regulation and Administration	0.000	0.000	0.000
Woodland Grants	68.500	0.000	68.500
EC Receipts	-8.997	0.000	-8.997
Net Expenditure	81.872	2.497	84.369

Schedule 3.9 Forestry and Land Scotland
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	27.200	0.000	27.200
ABR Changes	0.900	0.000	0.900
ABR Budget	28.100	0.000	28.100
Proposed changes	1.965	0.000	1.965
SBR Proposed Budget	30.065	0.000	30.065
Summary of proposed changes
Transfer from Environmental Services to deliver Atlantic Rainforest conservation projects	1.305	0.000	1.305
Transfer from Tourism to support visitor management at forests and woodlands	0.660	0.000	0.660
	1.965	0.000	1.965
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	30.065	0.000	30.065
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	30.065	0.000	30.065
Budget Analysis
Forestry and Land Scotland Resource	13.820	0.000	13.820
Forestry and Land Scotland Capital	16.245	0.000	16.245
Net Expenditure	30.065	0.000	30.065

Schedule 3.10 Research, Analysis and Other Services
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	85.808	0.000	85.808
ABR Changes	-0.579	0.000	-0.579
ABR Budget	85.229	0.000	85.229
Proposed changes	-3.922	0.000	-3.922
SBR Proposed Budget	81.307	0.000	81.307
Summary of proposed changes
Surrendering of capital underspends in the Biomes project	-3.500	0.000	-3.500
Miscellaneous minor transfers	-0.422	0.000	-0.422
	-3.922	0.000	-3.922
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	81.307	0.000	81.307
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	81.307	0.000	81.307
Budget Analysis
Economic & Other Surveys	4.483	0.000	4.483
Programmes of Research	49.738	0.000	49.738
Royal Botanic Garden, Edinburgh	23.002	0.000	23.002
Strategic Policy, Research and Sponsorship	4.084	0.000	4.084
Net Expenditure	81.307	0.000	81.307

Schedule 3.11 Environmental Services
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	211.576	0.000	211.576
ABR Changes	-3.664	0.000	-3.664
ABR Budget	207.912	0.000	207.912
Proposed changes	-21.828	-2.700	-24.528
SBR Proposed Budget	186.085	-2.700	183.384
Summary of proposed changes
Release of emerging/planned underspends for reallocation to support SG priorities	-12.877	0.000	-12.877
Surrender of capital underspend in Zero Waste predominantly a result of reprofiling of Recycling Improvement Fund	-6.800	0.000	-6.800
Surrender of capital underspend underspend due to ongoing financial management, review and reprioritisation of range of Natural Resources projects/programmes	-1.900	0.000	-1.900
Repayment of loans from Zero Waste Scotland and Edinburgh Zoo	0.000	-2.700	-2.700
Transfer to Forestry and Land Scotland to deliver Atlantic Rainforest conservation projects	-1.305	0.000	-1.305
Miscellaneous minor transfers	1.054	0.000	1.054
	-21.828	-2.700	-24.528
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	186.085	-2.700	183.385
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	186.085	-2.700	183.385
Budget Analysis
Environmental Quality	9.837	0.000	9.837
National Parks	22.408	0.000	22.408
Natural Resources, Peatland & Flooding	7.037	-0.200	6.837
NatureScot (SNH)	69.524	0.000	69.524
Scottish Environment Protection Agency	41.348	0.000	41.348
Zero Waste	35.931	-2.500	33.431
Net Expenditure	186.085	-2.700	183.685

Schedule 3.12 Land Reform
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	13.866	0.000	13.866
ABR Changes	-0.014	0.000	13.866
ABR Budget	13.852	0.000	13.852
Proposed changes	0.002	0.000	0.002
SBR Proposed Budget	13.854	0.000	13.854
Summary of proposed changes
Miscellaneous minor transfers	0.002	0.000	0.002
	0.002	0.000	0.002
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	13.854	0.000	13.854
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	13.854	0.000	13.854
Budget Analysis
Land Reform	12.304	0.000	12.304
Scottish Land Commission	1.550	0.000	1.550
Net Expenditure	13.854	0.000	13.854

Schedule 3.13 Climate Change and Land Managers Renewables Fund
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	41.349	10.000	51.349
ABR Changes	-0.276	0.000	-0.276
ABR Budget	41.073	10.000	51.073
Proposed changes	-8.303	-9.500	-17.803
SBR Proposed Budget	32.770	0.500	33.270
Summary of proposed changes
Release of emerging underspends within the Climate Action and Just Transition Fund for reallocation to support SG priorities	-7.406	-9.500	-16.906
Miscellaneous minor transfers	-0.897	0.000	-0.897
	-8.303	-9.500	-17.803
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	32.770	0.500	33.270
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	32.770	0.500	33.270
Budget Analysis
Climate Change - Policy Development & Implementation	1.720	0.000	1.720
Land Managers Renewables Fund	0.500	0.000	0.500
Climate Action and Just Transition Fund	30.550	0.500	31.050
Net Expenditure	32.770	0.500	33.270

Schedule 3.14 Scottish Water
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	-92.341	212.776	120.435
ABR Changes	-1.050	0.000	-1.050
ABR Budget	-93.391	212.776	119.385
Proposed changes	-6.043	-50.000	-56.043
SBR Proposed Budget	-99.434	162.776	63.342
Summary of proposed changes
Reduction in borrowing reflecting return of additional capital provided in 2021-22	0.000	-50.000	-50.000
Release of emerging underspend in Private Water Network for reallocation to support SG priorities	-4.000	0.000	-4.000
Release of emerging underspends for reallocation to support priorities	-2.100	0.000	-2.100
Miscellaneous minor transfers	0.057	0.000	0.057
	-6.043	-50.000	-56.043
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	-99.434	162.776	63.342
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	-99.434	162.776	63.342
Budget Analysis
Drinking Water Quality Regulator	0.960	0.000	0.960
Hydro Nation	2.864	0.000	2.864
Interest on Voted Loans	-106.100	0.000	-106.100
Private Water	2.842	0.000	2.842
Voted Loans	0.000	162.776	162.776
Net Expenditure	-99.434	162.776	63.342

1. Scottish Water Business Stream Holdings is the subsidiary that undertakes the governance and financing of Scottish Water Business Stream.

Schedule 3.15 NZET Central Government Grants to Local Authorities
Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	58.454	0.000	58.454
ABR Changes	24.975	0.000	24.975
ABR Budget	83.429	0.000	83.429
Proposed changes	0.000	0.000	0.000
SBR Proposed Budget	83.429	0.000	83.429
Proposed Budget following Spring Budget Revision	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	83.429	0.000	83.429
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	83.429	0.000	83.429
Budget Analysis
Cycling, Walking & Safer Routes	35.000	0.000	35.000
Heat Networks Early Adopters Challenge Fund	0.000	0.000	0.000
Regional Transport Partnership	15.327	0.000	15.327
Support for Inter-Island Ferries	33.102	0.000	33.102
Net Expenditure	83.429	0.000	83.429

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