Publication - Corporate report

Scottish Budget 2023 to 2024: spring budget revision

Published: 1 February 2024
From: Chief Financial Officer
Directorate: Financial Management Directorate, +1 more … Public Spending Directorate
Topic: Scottish Budget
ISBN: 9781835219409

Supporting document to the Budget (Scotland) Act 2023 Amendment Regulations 2023. Provides details of Level 2 and 3 budgets.

Supporting documents

Social Justice

Schedule 2.1 Total Changes for the Spring Budget Revision
Total Changes for the Spring Budget Revision		Operating	Capital	Total
Total Changes for the Spring Budget Revision		£m	£m	£m
Total Budget following the Autumn Budget Revision		6,526.915	135.708	6,662.624
Changes Proposed	Funding Changes	55.413	17.850	73.263
	Technical Adjustment	-26.852	5.833	-21.019
	Net Whitehall Transfers	9.232	0.000	9.232
	Net Transfers within Scottish Block	-49.589	0.000	-49.589
	Total changes proposed	-11.796	23.683	11.887
	Proposed Budget following Spring Budget Revision	6,515.119	159.391	6,674.510
Expenditure Limit	Third Sector	21.436	0.000	21.436
	Housing and Building Standards	571.158	74.302	645.460
	Cladding	10.811	0.000	10.811
	Tackling Child Poverty and Social Justice	43.677	0.000	43.677
	Connected Communites	92.245	0.000	92.245
	Social Security	440.226	85.089	525.315
	Social Security Assistance	5,154.204	0.000	5,154.204
	Equalities, Inclusion and Human Rights	47.647	0.000	47.647
	Ukrainian Resettlement	148.754	0.000	148.754
	Migration Strategy	2.697	0.000	2.697
	Total Expenditure Limit	6,532.855	159.391	6,692.246
UK Funded AME	Social Security (AME)	-17.736	0.000	-17.736
UK Funded AME	Total UK Funded AME	-17.736	0.000	-17.736
Other Expenditure	Total Onther Expediture	0.000	0.000	0.000
Total Budget		6,515.119	159.391	6,674.510
Total Limit on Income (accruing resources)				90.000

Schedule 3.1 Third Sector

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	21.768	0.000	21.768
ABR changes	-0.196	0.000	-0.196
ABR Budget	21.572	0.000	21.572
Proposed changes	-0.136	0.000	-0.136
SBR Proposed Budget	21.436	0.000	21.436

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	-0.136	0.000	-0.136
	-0.136	0.000	-0.136

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	21.436	0.000	21.436
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	21.436	0.000	21.436

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Third Sector	21.436	0.000	21.436
Net Expenditure	21.436	0.000	21.436

Schedule 3.2 Housing

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	654.867	68.300	723.167
ABR changes	-73.876	0.000	-73.876
ABR Budget	580.991	68.300	649.291
Proposed changes	-27.569	6.002	-21.567
SBR Proposed Budget	553.422	74.302	627.724

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
AME Budget reflecting changes in the valuation of Shared Equity Investments and outstanding loans	-17.736	0.000	-17.736
Technical adjustment between direct to indirect capital to show correct split of capital receipts	-6.002	6.002	0.000
Transfer from Tackling Child Poverty and Social Justice to support the Fuel Insecurity Fund	5.000	0.000	5.000
Transfer from Local Government to fund the Building Standards Division	1.500	0.000	1.500
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	-10.300	0.000	-10.300
Miscellaneous minor transfers	-0.031	0.000	-0.031
	-27.569	6.002	-21.567

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	553.422	74.302	627.724
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	553.422	74.302	627.724

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
More Homes	479.680	74.302	553.982
Housing Support	43.570	0.000	43.570
Fuel Poverty/Energy Efficiency	27.077	0.000	27.077
Building Standards	3.095	0.000	3.095
Net Expenditure	553.422	74.302	627.724

Schedule 3.3 Cladding

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	29.717	0.000	29.717
ABR changes	-0.023	0.000	-0.023
ABR Budget	29.694	0.000	29.694
Proposed changes	-18.883	0.000	-18.883
SBR Proposed Budget	10.811	0.000	10.811

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	-18.977	0.000	-18.977
Miscellaneous minor transfers	0.094	0.000	0.094
	-18.883	0.000	-18.883

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	10.811	0.000	10.811
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	10.811	0.000	10.811

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Cladding	10.811	0.000	10.811
Net Expenditure	10.811	0.000	10.811

Schedule 3.4 Tackling Child Poverty and Social Justice

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	52.934	0.000	52.934
ABR changes	-0.808	0.000	-0.808
ABR Budget	52.126	0.000	52.126
Proposed changes	-8.449	0.000	-8.449
SBR Proposed Budget	43.677	0.000	43.677

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Transfer to Housing to support the Fuel Insecurity Fund	-5.000	0.000	-5.000
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	-3.717	0.000	-3.717
Transfer from Lifelong Learning and Skills to support delivery of MCR Pathways school-based mentoring programme	1.000	0.000	1.000
Miscellaneous minor transfers	-0.732	0.000	-0.732
	-8.449	0.000	-8.449

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	43.677	0.000	43.677
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	43.677	0.000	43.677

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Communities Analysis	7.666	0.000	7.666
Social Justice	36.011	0.000	36.011
Net Expenditure	43.677	0.000	43.677

Schedule 3.5 SJ Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	92.245	0.000	92.245
ABR changes	0.000	0.000	0.000
ABR Budget	92.245	0.000	92.245
Proposed changes	0.000	0.000	0.000
SBR Proposed Budget	92.245	0.000	92.245

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	0.000	0.000	0.000
	0.000	0.000	0.000

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	92.245	0.000	92.245
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	92.245	0.000	92.245

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Transfer of the Management of Development Funding	92.245	0.000	92.245
Net Expenditure	92.245	0.000	92.245

Schedule 3.6 Social Security

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	458.470	67.200	525.670
ABR changes	-0.131	0.208	0.077
ABR Budget	458.339	67.408	525.747
Proposed changes	-18.113	17.681	-0.432
SBR Proposed Budget	440.226	85.089	525.315

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Additional funding to Social Security Programme Costs	0.000	17.850	17.850
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	-5.500	0.000	-5.500
Transfer from Social Security for Scottish Disability Assistance - Child Disability Payment	-4.584	0.000	-4.584
Transfer to Local Government in relation to Scottish Welfare Fund	-5.473	0.000	-5.473
Technical adjustment of non-cash budget for depreciation	-2.900	0.000	-2.900
Transfer to Scottish Courts and Tribunal Service in relation to First-tier Tribunal for Scotland Social Security Chamber funding	-1.221	0.000	-1.221
Miscellaneous minor transfers	1.565	-0.169	1.396
	-18.113	17.681	-0.432

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	-57.190	85.089	27.899
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	497.416	0.000	497.416
	440.226	85.089	525.315

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Social Security Scotland	275.246	3.539	278.785
Social Security Advice Policy and Programme Costs	164.980	81.550	246.530
Scottish Welfare Fund Administration	0.000	0.000	0.000
Social Security (AME)	0.000	0.000	0.000
Net Expenditure	440.226	85.089	525.315

Schedule 3.7 Social Security Assistance

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	5,137.900	0.000	5,137.900
ABR changes	0.000	0.000	0.000
ABR Budget	5,137.900	0.000	5,137.900
Proposed changes	16.304	0.000	16.304
SBR Proposed Budget	5,154.204	0.000	5,154.204

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Additional funding for net movement in Social Security benefit expenditure forecasts	51.804	0.000	51.804
Transfer to Local Government to supply support to local authorities to provide the Scottish Welfare Fund	-35.500	0.000	-35.500
	16.304	0.000	16.304

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	5,154.204	0.000	5,154.204
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	5,154.204	0.000	5,154.204

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Personal Independence Payment	2,646.044	0.000	2,646.044
Attendance Allowance	659.940	0.000	659.940
Scottish Child Payment	426.841	0.000	426.841
Disability Living Allowance (Adult)	443.856	0.000	443.856
Carer's Allowance	359.136	0.000	359.136
Child Disability Assistance (DLA Child and DACYP)	400.895	0.000	400.895
Industrial Injuries Disablement Scheme	83.950	0.000	83.950
Carer's Allowance Supplement	47.900	0.000	47.900
Scottish Welfare Fund	0.000	0.000	0.000
Low Income Winter Heating Assistance	22.126	0.000	22.126
Best Start Grant	21.832	0.000	21.832
Best Start Food Grant	14.029	0.000	14.029
Funeral Support Payment	12.917	0.000	12.917
Severe Disablement Allowance	5.688	0.000	5.688
Child Winter Heating Allowance	7.249	0.000	7.249
Job Start Payment	0.352	0.000	0.352
Young Carer Grant	1.449	0.000	1.449
Net Expenditure	5,154.204	0.000	5,154.204

Schedule 3.8 Equalities, Inclusion and Human Rights

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	52.937	0.000	52.937
ABR changes	-4.091	0.000	-4.091
ABR Budget	48.846	0.000	48.846
Proposed changes	-1.199	0.000	-1.199
SBR Proposed Budget	47.647	0.000	47.647

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Release of emerging and planned underspend to support priorities and the costs of inflation and public sector pay deals	-1.000	0.000	-1.000
Miscellaneous minor transfers	-0.199	0.000	-0.199
	-1.199	0.000	-1.199

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	47.647	0.000	47.647
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	47.647	0.000	47.647

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Equalities, Inclusion and Human Rights	47.647	0.000	47.647
Net Expenditure	47.647	0.000	47.647

Schedule 3.9 Ukrainian Resettlement

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	72.292	0.000	72.292
ABR changes	29.979	0.000	29.979
ABR Budget	102.271	0.000	102.271
Proposed changes	46.482	0.000	46.482
SBR Proposed Budget	148.753	0.000	148.753

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Transfer to Local Government to support Ukrainian Ressettlement	-3.200	0.000	-3.200
Transfers from Tackling Child Poverty and Social Justice in relation to Ukrainian Resettlement	3.526	0.000	3.526
Additional funding in relation to Ukrainian Resettlement	37.700	0.000	37.700
Whitehall transfer in relation to Ukrainian Resettlement (thank you payment)	8.074	0.000	8.074
Miscellaneous minor transfers	0.382	0.000	0.382
	46.482	0.000	46.482

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	148.754	0.000	148.754
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	148.754	0.000	148.754

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Ukrainian Resettlement	148.754	0.000	148.754
Net Expenditure	148.754	0.000	148.754

Schedule 3.10 Migration Strategy

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Original Budget	0.000	0.000	0.000
ABR changes	2.931	0.000	2.931
ABR Budget	2.931	0.000	2.931
Proposed changes	-0.234	0.000	-0.234
SBR Proposed Budget	2.697	0.000	2.697

Summary of proposed changes
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Miscellaneous minor transfers	-0.234	0.000	-0.234
	-0.234	0.000	-0.234

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Gross Expenditure	2.697	0.000	2.697
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	2.697	0.000	2.697

Budget Analysis
Proposed Changes	Operating	Capital	Total
Proposed Changes	£m	£m	£m
Migration Strategy	2.697	0.000	2.697
Net Expenditure	2.697	0.000	2.697

Contact

Email: finance.co-ordination@gov.scot

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Information

Social Justice

Schedule 3.1 Third Sector

Schedule 3.2 Housing

Schedule 3.3 Cladding

Schedule 3.4 Tackling Child Poverty and Social Justice

Schedule 3.5 SJ Central Government Grants to Local Authorities

Schedule 3.6 Social Security

Schedule 3.7 Social Security Assistance

Schedule 3.8 Equalities, Inclusion and Human Rights

Schedule 3.9 Ukrainian Resettlement

Schedule 3.10 Migration Strategy

Contact

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