Publication - Corporate report
Spring Budget Revision 2024-25: supporting document
Supporting document to the Budget (Scotland) Act 2024 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.
Deputy First Minister, Economy and Gaelic
Schedule 2.1 Total Changes for the Autumn Budget Revision
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Total Budget following the Autumn Budget Revision | 1,312.210 | 102.680 | 1,414.890 |
| Changes Proposed | |||
| Funding Changes | (124.189) | 1.622 | (122.567) |
| Technical Adjustments | (0.603) | 0.000 | (0.603) |
| Net Whitehall Transfers | (35.014) | 0.000 | (35.014) |
| Net Transfers within Scottish Block | 31.040 | (80.717) | (49.677) |
| Total changes proposed | (128.766) | (79.095) | (207.861) |
| Proposed Budget following Spring Budget Revision | 1,183.444 | 23.585 | 1,207.029 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Expenditure Limit: | |||
| Digital | 186.078 | 16.704 | 202.782 |
| Employability and Training | 100.391 | 0.000 | 100.391 |
| Enterprise, Trade and Investment | 358.660 | 0.000 | 358.660 |
| European Social Fund - 2014-20 Programmes | (106.400) | 0.000 | (106.400) |
| European Regional Development Fund | 0.000 | 0.000 | 0.000 |
| Economic and Scientific Advice | 12.845 | 0.000 | 12.845 |
| Organisational Readiness | 39.825 | 1.351 | 41.176 |
| Government Business and Constitutional Relations | 9.593 | 0.000 | 9.593 |
| Regeneration | 60.124 | 0.000 | 60.124 |
| Scottish National Investment Bank | 230.970 | 0.000 | 230.970 |
| Cities and Regions Investment & Strategy | 174.744 | 0.000 | 174.744 |
| Ferguson Marine | 9.860 | 5.530 | 15.390 |
| Tourism and Major Events | 49.658 | 0.000 | 49.658 |
| Gaelic | 25.525 | 0.000 | 25.525 |
| Redress, Relations and Response | 61.455 | 0.000 | 61.455 |
| DFMEG Central Government Grants to LAs | 4.482 | 0.000 | 4.482 |
| Total Expenditure Limit | 1,217.810 | 23.585 | 1,241.395 |
| UK Funded AME: | |||
| Total UK Funded AME | (34.342) | 0.000 | (34.342) |
| (34.342) | 0.000 | (34.342) | |
| Other Expenditure: | |||
| Total Other Expenditure | 0.000 | 0.000 | 0.000 |
| Total Budget | |||
| Total Limit on Income (accruing resources) | 400.000 |
Schedule 3.1 Digital
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 191.279 | 17.480 | 208.759 |
| ABR Changes | 1.526 | 0.000 | 1.526 |
| ABR Budget | 192.805 | 17.480 | 210.285 |
| Proposed Changes | (6.727) | (0.776) | (7.503) |
| SBR Proposed Budget | 186.078 | 16.704 | 202.782 |
| Summary of proposed changes | |||
| Release of emerging/planned underspend to support priorities | (8.000) | 0.000 | (8.000) |
| Transfer from Whitehall for Digital Connectivity towards R100 Programme. | 2.726 | 0.000 | 2.726 |
| Transfer from Digital Economy to Scottish Enterprise this will give SE the ability to utilise the FT budget for investments | 0.000 | (1.047) | (1.047) |
| Miscellaneous minor transfers | (1.453) | 0.271 | (1.182) |
| (6.727) | (0.776) | (7.503) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 186.078 | 16.704 | 202.782 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 186.078 | 16.704 | 202.782 | |
| Budget Analysis | |||
| Digital Economy | 0.000 | (0.776) | (0.776) |
| Digital Strategy | 49.287 | 17.480 | 66.767 |
| Digital Connectivity | 136.791 | 0.000 | 136.791 |
| Net Expenditure | 186.078 | 16.704 | 202.782 |
Schedule 3.2 Employability and Training
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 102.879 | 0.000 | 102.879 |
| ABR Changes | (2.688) | 0.000 | (2.688) |
| ABR Budget | 100.191 | 0.000 | 100.191 |
| Proposed Changes | 0.200 | 0.000 | 0.200 |
| SBR Proposed Budget | 100.391 | 0.000 | 100.391 |
| Summary of proposed changes | |||
| Miscellaneous Minor Transfers | 0.200 | 0.000 | 0.200 |
| 0.200 | 0.000 | 0.200 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 100.391 | 0.000 | 100.391 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 100.391 | 0.000 | 100.391 | |
| Budget Analysis | |||
| Employability and Training | 100.391 | 0.000 | 100.391 |
| Net Expenditure | 100.391 | 0.000 | 100.391 |
Schedule 3.3 Enterprise, Trade and Investment
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 333.835 | 0.000 | 333.835 |
| ABR Changes | 39.476 | 25.000 | 64.476 |
| ABR Budget | 373.311 | 25.000 | 398.311 |
| Proposed Changes | (14.606) | (25.000) | (39.606) |
| SBR Proposed Budget | 358.705 | 0.000 | 358.705 |
| Summary of proposed changes | |||
| Transfer from Energy to support the work of Wave Energy Scotland (WES) in developing wave energy technologies | 1.320 | 0.000 | 1.320 |
| Transfer from Energy to Scottish Enterprise to manage and disburse grant awards made via the funding call. | 4.050 | 0.000 | 4.050 |
| Transfer from Digital to Scottish Enterprise to support additional investments | 1.047 | 0.000 | 1.047 |
| Transfer to Scottish National Investment Bank for the Offshore Wind Investment Programme, enabling delivery partners to implement this commitment. | (1.700) | (25.000) | (26.700) |
| Return of Offshore Wind strategic investment underspend | (21.830) | 0.000 | (21.830) |
| Miscellaneous Minor Transfers | 2.507 | 0.000 | 2.507 |
| (14.606) | (25.000) | (39.606) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 358.660 | 0.000 | 358.660 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 358.660 | 0.000 | 358.660 | |
| Enterprise and Scottish Enterprise | |||
| Highlands and Islands Enterprise | |||
| South of Scotland Enterprise Agency | 238.789 | 0.000 | 238.789 |
| Innovation, Industries, Trade and Investment | 61.680 | 0.000 | 61.680 |
| Net Expenditure | 28.898 | 0.000 | 28.898 |
Schedule 3.4 European Social Fund - 2014-20 Programmes
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 0.000 | 0.000 | 0.000 |
| ABR Changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 0.000 | 0.000 | 0.000 |
| Proposed Changes | (106.400) | 0.000 | (106.400) |
| SBR Proposed Budget | (106.400) | 0.000 | (106.400) |
| Summary of proposed changes | |||
| (106.400) | 0.000 | (106.400) | |
| (106.400) | 0.000 | (106.400) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | (106.400) | 0.000 | (106.400) |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| (106.400) | 0.000 | (106.400) | |
| Budget Analysis | |||
| ESF Central Government Spend- EC Income | (106.400) | 0.000 | (106.400) |
| ESF Central Government Spend | 0.000 | 0.000 | 0.000 |
| ESF Grants to Local Authorities | 0.000 | 0.000 | 0.000 |
| ESF Grants to Local Authorities - EC Income | 0.000 | 0.000 | 0.000 |
| Net Expenditure | (106.400) | 0.000 | (106.400) |
Annual European Social Fund (ESF)/European Regional Development Fund (ERDF) expenditure is offset by corresponding claims from the European Commission (EC), with the final claim anticipated in 2023. Annual pre-financing from the EC allows payment of claims to Lead Partners, prior to submission of those claims to the EC, in line with EC regulations. An annual reconciliation of pre-financing, expenditure and claims is completed as part of the ESF/ERDF Annual Accounts closure process.
Schedule 3.5 Economic and Scientific Advice
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 12.882 | 0.000 | 12.882 |
| ABR Changes | (0.037) | 0.000 | (0.037) |
| ABR Budget | 12.845 | 0.000 | 12.845 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 12.845 | 0.000 | 12.845 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers | 0.000 | 0.000 | 0.000 |
| 0.000 | 0.000 | 0.000 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 12.845 | 0.000 | 12.845 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 12.845 | 0.000 | 12.845 | |
| Budget Analysis | |||
| Council of Economic Advisers | 0.000 | 0.000 | 0.000 |
| Scientific Engagment and Advice | 3.025 | 0.000 | 3.025 |
| Economic Policy Unit | 3.612 | 0.000 | 3.612 |
| Office of the Chief Economic Adviser | 6.208 | 0.000 | 6.208 |
| Net Expenditure | 12.845 | 0.000 | 12.845 |
Schedule 3.6 Government Business and Constitutional Relations Policy and Co-ordination
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 7.084 | 0.000 | 7.084 |
| ABR Changes | 2.509 | 0.000 | 2.509 |
| ABR Budget | 9.593 | 0.000 | 9.593 |
| Proposed Changes | 0.000 | 0.000 | 0.000 |
| SBR Proposed Budget | 9.593 | 0.000 | 9.593 |
| Summary of proposed changes | |||
| Miscellaneous minor transfers | 0.000 | 0.000 | 0.000 |
| 0.000 | 0.000 | 0.000 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 9.593 | 0.000 | 9.593 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 9.593 | 0.000 | 9.593 | |
| Budget Analysis | |||
| Local Government Election | 0.750 | 0.000 | 0.750 |
| Boundaries Scotland | 0.415 | 0.000 | 0.415 |
| Scottish Parliament Elections | 0.130 | 0.000 | 0.130 |
| Government Business and Constitutional Relations Policy and Co-ordination | 8.298 | 0.000 | 8.298 |
| Net Expenditure | 9.593 | 0.000 | 9.593 |
Schedule 3.7 Organisational Readiness
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 37.916 | 0.000 | 37.916 |
| ABR Changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 37.916 | 0.000 | 37.916 |
| Proposed Changes | 1.909 | 1.351 | 3.260 |
| SBR Proposed Budget | 39.825 | 1.351 | 41.176 |
| Summary of proposed changes | |||
| Additional funding to support the Sheku Bayoh operating costs | 1.455 | 0.000 | 1.455 |
| Additional funding to support the Waverly Gate accommodation refit costs | 0.000 | 1.351 | 1.351 |
| Budget Realignment exercise to support priorities | 1.620 | 0.000 | 1.620 |
| Release of emerging / planned underspend to support priorities | (1.064) | 0.000 | (1.064) |
| Miscellaneous minor transfers | (0.102) | 0.000 | (0.102) |
| 1.909 | 1.351 | 3.260 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 39.734 | 1.351 | 41.085 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 39.734 | 1.351 | 41.085 | |
| Budget Analysis | |||
| Resilience | 3.585 | 0.000 | 3.585 |
| Response and Readiness | 31.652 | 1.351 | 33.003 |
| Office of the Chief Researcher | 0.890 | 0.000 | 0.890 |
| Organisational Readiness | 3.698 | 0.000 | 3.698 |
| Net Expenditure | 39.825 | 1.351 | 41.176 |
Schedule 3.8 Regeneration
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 58.450 | 0.000 | 58.450 |
| ABR Changes | 2.292 | 0.000 | 2.292 |
| ABR Budget | 60.742 | 0.000 | 60.742 |
| Proposed Changes | (0.618) | 0.000 | (0.618) |
| SBR Proposed Budget | 60.124 | 0.000 | 60.124 |
| Summary of proposed changes | |||
| Miscellaneous Minor Transfers | (0.618) | 0.000 | (0.618) |
| (0.618) | 0.000 | (0.618) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 60.124 | 0.000 | 60.124 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 60.124 | 0.000 | 60.124 | |
| Budget Analysis | |||
| Regeneration | 60.124 | 0.000 | 60.124 |
| Net Expenditure | 60.124 | 0.000 | 60.124 |
Schedule 3.9 Scottish National Investment Bank
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 176.770 | 0.000 | 176.770 |
| ABR Changes | 0.000 | 0.000 | 0.000 |
| ABR Budget | 176.770 | 0.000 | 176.770 |
| Proposed Changes | 54.200 | 0.000 | 54.200 |
| SBR Proposed Budget | 230.970 | 0.000 | 230.970 |
| Summary of proposed changes | |||
| Technical Change - AME budget requirement as included in the SE 2024-25. | 30.300 | 0.000 | 30.300 |
| Transfer from Enterprise Trade and Investment level 2 for the funding of the Offshore Wind Investment programme | 26.700 | 0.000 | 26.700 |
| Corporate Transfer - The Bank is earning higher income than previously envisaged and is able to return delegated budget it will not require to SG. | (2.800) | 0.000 | (2.800) |
| 54.200 | 0.000 | 54.200 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 230.970 | 0.000 | 230.970 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 230.970 | 0.000 | 230.970 | |
| Budget Analysis | |||
| Scottish National Investment Bank | 230.970 | 0.000 | 230.970 |
| Net Expenditure | 230.970 | 0.000 | 230.970 |
Schedule 3.10 Cities and Regions Investment and Strategy
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 211.215 | 0.000 | 211.215 |
| ABR Changes | 1.269 | 0.000 | 1.269 |
| ABR Budget | 212.484 | 0.000 | 212.484 |
| Proposed Changes | (37.740) | 0.000 | (37.740) |
| SBR Proposed Budget | 174.744 | 0.000 | 174.744 |
| Summary of proposed changes | |||
| Whitehall transfer- agreed City Deals underspend to be returned to UKG and reprofiled | (43.740) | 0.000 | (43.740) |
| Whitehall transfer from UKG to support Stirling MOD Land transfer | 5.000 | 0.000 | 5.000 |
| Whitehall transfer from UKG to support Inverness and Highland City Region Deal. | 1.000 | 0.000 | 1.000 |
| (37.740) | 0.000 | (37.740) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 174.744 | 0.000 | 174.744 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 174.744 | 0.000 | 174.744 | |
| Budget Analysis | |||
| Cities Investment & Strategy | 159.960 | 0.000 | 159.960 |
| Scottish Futures Trust | 0.000 | 0.000 | 0.000 |
| Growth Accelerator | 14.784 | 0.000 | 14.784 |
| Net Expenditure | 174.744 | 0.000 | 174.744 |
Schedule 3.11 Ferguson Marine Spending Plans
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 1.860 | 40.000 | 41.860 |
| ABR Changes | 0.000 | 20.200 | 20.200 |
| ABR Budget | 1.860 | 60.200 | 62.060 |
| Proposed Changes | 8.000 | (54.670) | (46.670) |
| SBR Proposed Budget | 9.860 | 5.530 | 15.390 |
| Summary of proposed changes | |||
| Inter-Portfolio Transfer - Budget cover for voted loan to CMAL for MV Glen Sannox | 0.000 | (54.670) | (54.670) |
| Corporate Transfer: £6m is required to cover under recovered costs of 2024/25, £1-1.5m for post completion works to vessel 801, and c.£0.73m for the final crewing cost payment to Transport Scotland. | 8.000 | 0.000 | 8.000 |
| 8.000 | (54.670) | (46.670) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 9.860 | 5.530 | 15.390 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 9.860 | 5.530 | 15.390 | |
| Budget Analysis | |||
| Ferguson Marine | 9.860 | 5.530 | 15.390 |
| Net Expenditure | 9.860 | 5.530 | 15.390 |
Schedule 3.12 Tourism and Major Events
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 49.452 | 0.000 | 49.452 |
| ABR Changes | (0.017) | 0.000 | (0.017) |
| ABR Budget | 49.435 | 0.000 | 49.435 |
| Proposed Changes | 4.802 | 0.000 | 4.802 |
| SBR Proposed Budget | 54.237 | 0.000 | 54.237 |
| Summary of Proposed Changes | |||
| AME Budget Transfer - requirement as included in the SE 2024-25. | 4.389 | 0.000 | 4.389 |
| Technical Change - IFRS16 Adjustment | 0.190 | 0.000 | 0.190 |
| Miscellaneous Minor Transfers | 0.223 | 0.000 | 0.223 |
| 4.802 | 0.000 | 0.190 |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 54.237 | 0.000 | 54.237 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 54.237 | 0.000 | 54.237 | |
| Budget Analysis | |||
| Tourism | 53.354 | 0.000 | 53.354 |
| Major Events | 0.883 | 0.000 | 0.883 |
| Net Expenditure | 54.237 | 0.000 | 54.237 |
Schedule 3.13 Redress, Relations and Response
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Original Budget | 60.251 | 0.000 | 60.251 |
| ABR Changes | (6.000) | 0.000 | (6.000) |
| ABR Budget | 54.251 | 0.000 | 54.251 |
| Proposed Changes | (27.138) | 0.000 | (27.138) |
| SBR Proposed Budget | 27.113 | 0.000 | 27.113 |
| Summary of proposed changes | |||
| Additional funding to support the operational costs of Scottish Child Abuse Inquiry | 6.725 | 0.000 | 6.725 |
| Redress Provision adjustment following a recalculation of costs | (34.363) | 0.000 | (34.363) |
| Miscellaneous minor transfers | 0.500 | 0.000 | 0.500 |
| (27.138) | 0.000 | (27.138) |
| Proposed Changes | Operating | Capital | Total |
|---|---|---|---|
| £m | £m | £m | |
| Gross Expenditure | 27.113 | 0.000 | 27.113 |
| Less: Retained Income | 0.000 | 0.000 | 0.000 |
| Capital Receipts Applied | 0.000 | 0.000 | 0.000 |
| 27.113 | 0.000 | 27.113 | |
| Budget Analysis | |||
| Redress, Relations and Response | 61.455 | 0.000 | 61.455 |
| Redress, Relations and Response - AME | (34.342) | 0.000 | (34.342) |
| Net Expenditure | 27.113 | 0.000 | 27.113 |
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