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Publication - Corporate report

Spring Budget Revision 2024-25: supporting document

Published
30 January 2025
From
Minister for Public Finance, +1 more … Chief Financial Officer
Directorate
Financial Management Directorate
Topic
Scottish Budget
ISBN
9781836912569

Supporting document to the Budget (Scotland) Act 2024 Amendment Regulations 2025. Provides details of Level 2 and 3 budgets.

View supporting documents Supporting documents

Summary Tables

Table 1.1 Changes sought in Spring Budget Revision (TME)
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 19,707.0 879.0 20,586.1
Social Justice 7,321.4 (56.9) 7,264.5
Net Zero and Energy 751.0 (21.7) 729.3
Education and Skills 4,537.8 (581.5) 3,956.3
Justice and Home Affairs 3,596.2 3.7 3,599.9
Transport 3,656.9 34.6 3,691.4
Rural Affairs, Land Reform and Islands 1,100.0 (14.7) 1,085.2
Constitution, External Affairs & Culture 281.2 (0.9) 280.3
Finance and Local Government 13,989.5 703.8 14,693.3
Deputy First Minister, Economy and Gaelic 1,414.9 (207.9) 1,207.0
Crown Office and Procurator Fiscal Service 225.4 8.5 233.9
Total Scottish Government (Consolidated) 56,581.2 746.0 57,327.2
Scottish Housing Regulator 5.6 (0.0) 5.6
National Records of Scotland 35.1 (1.8) 33.4
Office of the Scottish Charity Regulator 3.6 0.0 3.6
Scottish Courts and Tribunals Service 190.3 14.3 204.6
Scottish Fiscal Commission 2.7 (0.1) 2.6
Revenue Scotland 11.0 (0.7) 10.3
Registers of Scotland 10.0 0.1 10.1
Environmental Standards Scotland 2.9 0.1 3.0
Food Standards Scotland 23.4 0.4 23.8
Consumer Scotland 4.1 0.0 4.1
Scottish Teachers’ and NHS Pension Schemes 3,422.4 105.4 3,527.8
Total Scottish Administration 60,292.3 863.7 61,156.1
Direct Funded Bodies
Scottish Parliament Corporate Body 143.1 (0.6) 142.5
Audit Scotland 13.6 0.0 13.6
Total Scottish Budget 60,449.0 863.1 61,312.1
Table 1.2 – Summary of Changes by Type
Scottish Government Portfolios Resources other than Accruing Resources as shown in Budget Act Funding Changes Technical Changes Net Whitehall transfers Net Transfers within Scottish Block Revised Budget
£m £m £m £m £m £m
Health and Social Care 19,707.0 688.5 238.6 (1.6) (46.5) 20,586.1
Social Justice 7,321.4 (14.0) (37.4) 8.2 (13.7) 7,264.5
Net Zero and Energy 751.0 (23.3) 0.0 0.8 0.7 729.3
Education and Skills 4,537.8 28.8 (414.2) 0.0 (196.1) 3,956.3
Justice and Home Affairs 3,596.2 0.2 7.5 0.1 (4.1) 3,599.9
Transport 3,656.9 (40.9) 21.8 (0.7) 54.3 3,691.4
Rural Affairs, Land Reform and Islands 1,100.0 (1.1) (6.9) 0.0 (6.7) 1,085.2
Constitution, External Affairs & Culture 281.2 0.0 0.0 0.0 (0.9) 280.3
Finance and Local Government 13,989.5 456.2 (2.3) 1.2 248.6 14,693.3
Deputy First Minister, Economy and Gaelic 1,414.9 (122.6) (0.6) (35.0) (49.7) 1,207.0
Crown Office and Procurator Fiscal Service 225.4 (0.5) 8.2 0.0 0.8 233.9
Scottish Government 56,581.2 971.4 (185.2) (26.9) (13.3) 57,327.2
Scottish Housing Regulator 5.6 (0.0) 0.0 0.0 0.0 5.6
National Records of Scotland 35.1 (1.8) 0.0 0.0 0.0 33.4
Office of the Scottish Charity Regulator 3.6 0.0 0.0 0.0 0.0 3.6
Scottish Courts and Tribunals Service 190.3 3.9 (4.2) 1.7 12.9 204.6
Scottish Fiscal Commission 2.7 (0.1) 0.0 0.0 0.0 2.6
Revenue Scotland 11.0 (0.7) 0.0 0.0 0.0 10.3
Registers of Scotland 10.0 (1.4) 1.6 0.0 0.0 10.1
Environmental Standards Scotland 2.9 0.0 0.1 0.0 0.0 3.0
Food Standards Scotland 23.4 0.0 0.1 0.1 0.2 23.8
Consumer Scotland 4.1 0.0 0.0 0.0 0.0 4.1
Scottish Teachers’ and NHS Pension Schemes 3,422.4 0.0 105.4 0.0 0.0 3,527.8
Scottish Administration 60,292.3 971.3 (82.3) (25.1) (0.2) 61,156.1
Direct-Funded Bodies
Scottish Parliamentary Corporate Body 143.1 0.0 (0.9) 0.0 0.2 142.5
Audit Scotland 13.6 0.0 0.0 0.0 0.0 13.6
Total Scottish Budget 60,449.0 971.3 (83.1) (25.1) 0.0 61,312.1

The Consolidated Accounts of the Scottish Government for 2023-24 will report the annual outturn against the revised position as analysed over the following expenditure aggregates:

Table 1.3 Revised Budgets - Consolidated Accounts
Scottish Government – Portfolios Within Within Other Total
Expenditure Limit UK Funded AME Expenditure Budget
£m £m £m £m
Health and Social Care 20,280.1 198.0 107.9 20,586.1
Social Justice 7,301.5 (37.0) 0.0 7,264.521
Net Zero and Energy 729.3 0.0 0.0 729.3
Education and Skills 3,049.7 906.5 0.0 3,956.3
Justice and Home Affairs 3,511.5 0.5 88.0 3,599.9
Transport 3,568.3 16.0 107.1 3,691.4
Rural Affairs, Land Reform and Islands 1,083.9 1.4 0.0 1,085.2
Constitution, External Affairs & Culture 280.3 0.0 0.0 280.3
Finance and Local Government 14,692.1 1.1 0.0 14,693.3
Deputy First Minister, Economy and Gaelic 1,211.1 (4.0) 0.0 1,207.0
Crown Office and Procurator Fiscal Service 233.9 0.0 0.0 233.9
Consolidated Accounts 55,941.7 1,082.5 303.0 57,327.2

The details of expenditure for the bodies shown in the table below are included in their own individual accounts:

Table 1.4 Revised Budgets – Other Bodies Not Included in the Consolidated Accounts
Other Bodies Within Within Other Total
Expenditure Limit UK Funded AME Expenditure Budget
£m £m £m £m
Scottish Housing Regulator 5.6 0.0 0.0 5.6
National Records of Scotland 33.4 0.0 0.0 33.4
Office of the Scottish Charity Regulator 3.6 0.0 0.0 3.6
Scottish Courts and Tribunals Service 204.1 0.5 0.0 204.6
Scottish Fiscal Commission 2.6 0.0 0.0 2.6
Revenue Scotland 10.3 0.0 0.0 10.3
Registers of Scotland 8.6 1.5 0.0 10.1
Environmental Standards Scotland 3.0 0.0 0.0 3.0
Food Standards Scotland 23.3 0.5 0.0 23.8
Consumer Scotland 4.1 0.0 0.0 4.1
Scottish Teachers’ and NHS Pension Schemes 0.0 3,527.8 0.0 3,527.8
Scottish Parliamentary Corporate Body 141.3 1.2 0.0 142.5
Audit Scotland 13.6 0.0 0.0 13.6
Total Other bodies 453.5 3,531.4 0.0 3,984.9
Table 1.5 Revised Overall Cash Authorisation (Total Funding Requirement)
Autumn Budget Revision Cash Authorisation Change Proposed Revised Cash authorisation following Spring Budget Revision
£m £m £m
Scottish Administration 55,915.4 1,504.5 57,419.9
Scottish Parliamentary Corporate Body 126.5 0.2 126.7
Audit Scotland 12.6 0.8 13.4
Total Cash Authorisation 56,054.5 1,505.4 57,559.9
Table 1.6 Reconciliation of Revised Budget to Cash Authorisation
Revised Budget Adjustments for Non-Cash Items -Depreciation Adjustments for Non-Cash Items-Other Cash Authorisation
Scottish Government – Core 57,093.3 25.1 (58.8) 57,059.6
Crown Office and Procurator Fiscal Service 233.9 (10.3) (4.9) 218.6
Scottish Housing Regulator 5.6 (0.0) 5.6
National Records of Scotland 33.4 (2.5) 30.9
Office of the Scottish Charity Regulator 3.6 (0.1) 3.6
Scottish Courts & Tribunals Service 204.6 (32.2) (0.4) 171.9
Scottish Fiscal Commission 2.6 (0.1) 2.6
Revenue Scotland 10.3 (0.6) 9.7
Registers of Scotland 10.1 (5.3) 4.8
Environmental Standards Scotland 3.0 (0.1) 2.9
Food Standards Scotland 23.8 (1.1) 22.7
Consumer Scotland 4.1 (0.1) 4.0
Scottish Teachers’ and NHS Pensions 3,527.8 (3,644.7) -116.9
Scottish Administration 61,156.1 (27.3) (3,708.8) 57,419.9
Scottish Parliamentary Corporate Body 142.5 (14.6) (1.2) 126.7
Audit Scotland 13.6 (1.0) 0.8 13.4
Total Cash Authorisation 61,312.1 (43.0) (3,709.2) 57,559.9
Table 1.7 a: Funding Reconciliation –Discretionary Funding
Scottish Government Discretionary Funding 2023-24 Scottish Budget position Confirmed changes Position following ABR
Fiscal Resource 45,400.0 1079.1 46,479.1
Non-Domestic Rates 3,068.0 0.0 3,068.0
Capital 6,284.7 (18.7) 6,266.0
Financial Transactions 149.4 (18.5) 131.0
Total Discretionary Fiscal Budget 54,902.1 1041.9 55,944.0
Table 1.7 b: Funding Reconciliation – Non-Discretionary Funding
Scottish Government Non-Discretionary Funding 2024-25 ABR position Confirmed changes Position following SBR
Non-Cash Resource Budget 1,554.3 (510.4) 1,043.9
UK Fund Annually Management Expenditure and Other Technical Changes 4,337.0 466.8 4,803.8
Total Non-Discretionary Budget 5,891.3 (43.6) 5,847.7
Table 1.7 c: Funding movements - Resource
Fiscal Resource (£m) ABR funding position Confirmed changes (SBR) Funding position at SBR
Barnett 37,690.3 1,443.6 39,133.8
Ringfenced Funding (HMT) 714.8 714.8
Total UK Settlement (A) 38,405.0 1,443.6 39,848.6
Social Security Block Grant Adjustment (B) 5,045.6 136.6 5,182.2
Block Grant Adjustment for Taxes and Non-Tax Income (18,065.9) (44.3) (18,110.3)
Scottish Income Tax 18,844.1 18,844.1
Land and Buildings Transaction Tax 730.5 142.9 873.3
Scottish Landfill Tax 58.2 (4.2) 54.1
Non-Tax Income 25.0 25.0
Net Budget Adjustment for Taxes and Non-Tax Income (C) 1,591.9 94.4 1,686.2
Reconciliations (338.0) (338.0 )
Resource Borrowing 338.0 (338.0) -
Resource Borrowing Costs (131.7) (131.7)
Capital Borrowing Costs (134.6) (134.6)
Scotwind 424.0 (424.0) -
Scotland Reserve 162.0 102.6 264.6
Migrant Surcharge 200.0 20.6 220.6
KLTR 5.0 5.0
Other 36.1 43.4 79.5
Other Income and Funding Adjustments (D) 560.8 (595.5) (34.7 )
IFRS16 adjustment (E) (203.1) - (203.1 )
Total Fiscal Resource Funding (A+B+C+D+E) 45,400.2 1,079.1 46,479.3
Total Fiscal Resource Budget allocated 45,400.0 1,079.1 46,479.1
Unallocated Funding 0.2 - 0.2

a) Only confirmed changes have been included at this stage. In some areas, such as forecast for devolved tax receipts final figures will not be known until after the end of the financial year. Final receipts will be reflected in the Provisional Outturn

Table 1.7 d: Funding movements - Capital
Capital (£m) ABR funding position Confirmed changes (SBR) Funding position at SBR
Barnett Funding 4,699.5 59.5 4,759.0
Ringfenced Funding 670.0 - 670.0
Capital Borrowing 457.5 (125.5) 332.0
Scotland Reserve 130.4 10.1 140.5
City Deals 100.0 (24.5) 75.5
Other 19.8 5.9 25.7
IFRS16 adjustment 232.7 34.6 267.3
Total Capital Funding 6,309.9 (40.0) 6,269.9
Total Capital Budget allocated 6,284.7 (18.7) 6,266.0
Unallocated Funding 25.2 (21.3) 3.9
Table 1.7 e: Funding movements - FTs
FT (£m) Scottish Budget Bill Changes at ABR Funding position at ABR
Barnett Funding 176.0 (0.4) 175.7
Scotland Reserve 0.7 3.5 4.2
Other (52.8) - (52.8)
Total FT Funding 123.9 3.2 127.1
Total FT Budget allocated 149.4 (18.5) 131.0
Unallocated Funding (25.6) 21.7 (3.9)
Table 1.8 Capital Spending and Net Investment
Accounts Definition Direct Capital Financial transactions NDPB Capital Capital Grants to Local Authorities Capital Grants to Private Sector Other Capital
£m £m £m £m £m £m
Net Investment
Health and Social Care 474.8 1.5 0.8 0.0 114.6 440.0
Social Justice 63.0 (30.8) 0.0 96.5 496.4 1.8
Net Zero and Energy 170.0 (2.2) 44.7 1.9 324.0 0.0
Education and Skills 1,021.5 0.0 428.9 2.5 1.4 1.2
Justice 113.5 0.0 117.1 0.0 13.4 0.0
Transport 358.9 (46.5) 606.6 0.0 1,125.5 0.0
Rural Affairs, Land Reform and Islands 18.4 (0.4) 24.3 27.9 57.8 31.8
Constitution, External Affairs & Culture 0.0 0.0 20.4 0.0 0.9 0.0
Finance and Local Government 17.6 25.0 0.0 616.9 0.0 0.0
Deputy First Minister Economy and Gaelic 24.4 (6.9) 339.4 171.9 170.5 0.0
Crown Office and Procurator Fiscal Service 13.2 0.0 0.0 0.0 0.0 0.0
Total Scottish Government (Consolidated) 2,275.1 (60.2) 1,582.2 917.6 2,304.5 474.7
Scottish Housing Regulator 0.2 0.0 0.0 0.0 0.0 0.0
National Records of Scotland 3.5 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 17.1 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 1.2 0.0 0.0 0.0 0.0 0.0
Registers of Scotland 4.8 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 0.1 0.0 0.0 0.0 0.0 0.0
Consumer Scotland 0.7 0.0 0.0 0.0 0.0 0.0
Total Scottish Administration 2,302.7 (60.2 ) 1,582.2 917.6 2,304.5 474.7

Contact

Email: Finance.Co-ordination@gov.scot

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