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.

Supporting documents

Education and Skills

Schedule 2.1 Total Changes for the Spring Budget Revision

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Total Budget following the Autumn Budget Revision	3,658.874	878.900	4,537.774
Changes Proposed
Funding Changes	29.784	(1.000)	28.784
Technical Adjustments	(557.718)	143.550	(414.168)
Net Whitehall Transfers	0.000	0.000	0.000
Net Transfers within Scottish Block	(196.128)	0.000	(196.128)
Total changes proposed	(724.062)	142.550	(581.512)
Proposed Budget following Autumn Budget Revision	2,934.812	1,021.450	3,956.262


Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Expenditure Limit:
Learning	181.894	0.000	181.894
Education Reform	76.899	0.000	76.899
Education Scotland	46.614	0.000	46.614
Children and Families	204.764	7.000	211.764
Higher Education Student Support	165.241	6.010	171.251
Scottish Funding Council	1,982.489	0.000	1,982.489
Lifelong Learning and Skills	248.202	0.000	248.202
E&S Central Government Grants to LAs	130.614	0.000	130.614
Total Expenditure Limit	3,036.717	13.010	3,049.727
UK Funded AME:
Education Scotland	0.095	0.019	0.114
Education Reform AME	0.000	1.421	1.421
Higher Education Student Support	(102.000)	1,007.000	905.000
Total UK Funded AME	(101.905)	1,008.440	906.535
Other Expenditure:
Total Other Expenditure	0.000	0.000	0.000
Total Budget	2,934.812	1,021.450	3,956.262
Total Limit on Income (accruing resources)			350.000

Schedule 3.1 Learning

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	712.455	0.000	712.455
ABR changes	(286.034)	0.000	(286.034)
ABR Budget	426.421	0.000	426.421
Proposed Changes	(244.527)	0.000	(244.527)
SBR Proposed Budget	181.894	0.000	181.894
Summary of proposed changes
Transfer to Scottish Funding Council (SFC) in relation to Initial Teacher Education (ITE)	(4.347)	0.000	(4.347)
Transfer to SAAS to support additional student places for Initial Teacher Education (ITE)	(3.702)	0.000	(3.702)
Transfer to Local Government to support the expansion of Free School Meals facilities	(40.000)	0.000	(40.000)
Transfer to Local Government to support the expansion of Free School Meals	(25.000)	0.000	(25.000)
Transfer to Education Scotland to fund the Glow national learning platform	(6.100)	0.000	(6.100)
Transfer to Education Scotland to fund Scottish Attainment Challenge advisor posts.	(1.000)	0.000	(1.000)
Transfer to Local Government to support the Teachers' Pay Deal	(10.000)	0.000	(10.000)
Transfer to Local Government to support School Milk subsidy schemes	(1.000)	0.000	(1.000)
Transfer to Local Government to support the Teachers' Pay Deal	(1.800)	0.000	(1.800)
Transfer to Local Government to support teachers and learning support staff costs	(145.500)	0.000	(145.500)
Transfer to Local Government to support the Teacher Induction Scheme	(4.551)	0.000	(4.551)
Miscellaneous minor transfers	(1.527)	0.000	(1.527)
	(244.527)	0.000	(244.527)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	181.894	0.000	181.894
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	181.894	0.000	181.894
Budget Analysis
Education Analytical Services	5.246	0.000	5.246
Workforce and Infrastructure	97.245	0.000	97.245
Improvement Attainment and Wellbeing	79.403	0.000	79.403
Net Expenditure	181.894	0.000	181.894
Education and Skills

Schedule 3.2 Education Reform

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	71.337	0.000	71.337
ABR changes	(19.766)	0.000	(19.766)
ABR Budget	51.571	0.000	51.571
Proposed Changes	25.328	1.421	26.749
SBR Proposed Budget	76.899	1.421	78.320
Summary of proposed changes
Additional funding to support Scottish Qualifications Authority (SQA)	28.594	0.000	28.594
Miscellaneous minor transfer	(3.266)	1.421	(1.845)
	25.328	1.421	26.749

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	76.899	1.421	78.320
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	76.899	1.421	78.320
Budget Analysis
Education Reform	67.056	0.000	67.056
Education Reform - AME	0.000	1.421	1.421
Curriculum	9.843	0.000	9.843
Net Expenditure	76.899	1.421	78.320

3.3 Education Scotland

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	29.199	0.000	29.199
ABR changes	1.698	0.000	1.698
ABR Budget	30.897	0.000	30.897
Proposed Changes	15.831	0.000	15.831
SBR Proposed Budget	46.728	0.000	46.728
Summary of proposed changes
Transfer from Technologies for Learning to fund the Glow national learning platform	6.100	0.000	6.100
Transfer from Learning to fund Scottish Attainment Challenge advisor posts.	1.000	0.000	1.000
Additional funding to Education Scotland to support operational costs	4.900	0.000	4.900
Miscellaneous minor transfers	3.831	0.000	3.831
	15.831	0.000	15.831

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	46.709	0.019	46.728
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	46.709	0.019	46.728
Budget Analysis
Education Scotland	47.563	0.000	47.563
Education Scotland Income	(0.949)	0.000	(0.949)
Education Scotland AME	0.095	0.019	0.114
Net Expenditure	46.709	0.019	46.728

Schedule 3.4 Children and Families

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	309.604	7.000	316.604
ABR changes	(93.190)	0.000	(93.190)
ABR Budget	216.414	7.000	223.414
Proposed Changes	(11.650)	0.000	(11.650)
SBR Proposed Budget	204.764	7.000	211.764
Summary of proposed changes
Transfer to Local Government to fund the Free School Meals expansion	(5.000)	0.000	(5.000)
Transfer to Local Government in relation to the Teachers pay deal	(2.000)	0.000	(2.000)
Transfer from Health & Social Care to fund in relation to Social Work Education	3.700	0.000	3.700
Release of emerging underspend from the School Age Childcare Capital to support other SG priorities	(1.700)	0.000	(1.700)
Release of emerging underspend from the School Age Childcare resource to support other E&S Portfolio priorities	(1.900)	0.000	(1.900)
Release of emerging underspend from Workforce Development to support other E&S Portfolio priorities	(1.000)	0.000	(1.000)
Miscellaneous minor transfers	(3.750)	0.000	(3.750)
	(11.650)	0.000	(11.650)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	220.764	7.000	227.764
Less: Retained Income	(16.000)	0.000	(16.000)
Capital Receipts Applied	0.000	0.000	0.000
	204.764	7.000	211.764
Budget Analysis
Children's Rights, Protection and Justice	72.710	0.000	72.710
Creating Positive Futures	28.805	0.000	28.805
Disclosure Scotland Expenditure	42.678	7.000	49.678
Disclosure Scotland Retained Income	(15.300)	0.000	(15.300)
Early Learning and Childcare	21.551	0.000	21.551
Office of the Chief Social Work Adviser	28.576	0.000	28.576
Care Experience - Whole Family Wellbeing	25.744	0.000	25.744
Net Expenditure	204.764	7.000	211.764

3.5 Lifelong Learning and Skills

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	251.915	0.000	251.915
ABR changes	(3.366)	0.000	(3.366)
ABR Proposed Budget	248.549	0.000	248.549
Proposed Changes	(0.347)	0.000	(0.347)
SBR Proposed Budget	248.202	0.000	248.202
Summary of proposed changes
Miscellaneous minor transfers	(0.347)	0.000	(0.347)
	(0.347)	0.000	(0.347)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	248.202	0.000	248.202
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	248.202	0.000	248.202
Budget Analysis
Lifelong Learning	11.287	0.000	11.287
Skills	35.316	0.000	35.316
Skills Development Scotland	201.599	0.000	201.599
Net Expenditure	248.202	0.000	248.202

Schedule 3.6 Scottish Funding Council

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	1,873.502	0.000	1,873.502
ABR changes	50.691	0.000	50.691
ABR Budget	1,924.193	0.000	1,924.193
Proposed Changes	58.296	0.000	58.296
SBR Proposed Budget	1,982.489	0.000	1,982.489
Summary of proposed changes
Transfer from Learning in relation to Initial Teacher Education (ITE)	4.347	0.000	4.347
Transfer from Health in relation to Paramedicine education	1.106	0.000	1.106
Transfer from Health in relation to Nurse and Midwifery Education	6.973	0.000	6.973
Transfer from Health in relation to Clinical Academics and Senior Academic GP's	8.930	0.000	8.930
Funding from Health to cover the costs of additional medical students places	15.600	0.000	15.600
Funding from Health to cover the costs of additional medical students places (Calman report)	1.066	0.000	1.066
Additional funding to support colleges with increased annual NPD charges	1.928	0.000	1.928
Additional funding to support the operational costs of the Scottish Funding Council	3.000	0.000	3.000
Additional funding to Colleges to support increased contributions the Scottish Teachers' Pension Scheme (STPS)	7.677	0.000	7.677
Additional funding to Universities to support increased contributions the Scottish Teachers' Pension Scheme (STPS)	5.828	0.000	5.828
Miscellaneous minor transfers	1.841	0.000	1.841
	58.296	0.000	58.296

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	1,982.489	0.000	1,982.489
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	1,982.489	0.000	1,982.489
Budget Analysis
Scottish Funding Council Administration	10.683	0.000	10.683
College Resource	696.958	0.000	696.958
Higher Education Resource	855.408	0.000	855.408
College Capital	71.450	0.000	71.450
Higher Education Capital	347.990	0.000	347.990
Net Expenditure	1,982.489	0.000	1,982.489

Schedule 3.7 Higher Education Student Support

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	612.743	871.900	1,484.643
ABR changes	17.472	0.000	17.472
ABR Budget	630.215	871.900	1,502.115
Proposed Changes	(566.974)	141.110	(425.864)
SBR Proposed Budget	63.241	1,013.010	1,076.251
Summary of proposed changes
Revised estimate of student loans capital and capitalised interest requirement (AME)	(41.107)	142.000	100.893
Reduction in budget requirement to cover impairment costs on the Student Loans RAB charge	(517.069)	0.000	(517.069)
Transfer from Teacher Training to support additional student places for Initial Teacher Education (ITE)	3.702	0.000	3.702
Transfer from Health to support additional medical school student places	2.548	0.000	2.548
Release of emerging/planned underspend from Higher Education Student Support to support other SG priorities	(15.487)	(1.000)	(16.487)
Miscellaneous minor transfers	0.439	0.110	0.549
	(566.974)	141.110	(425.864)

Proposed Budget following Spring Budget Revision
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Gross Expenditure	63.241	1,013.010	1,076.251
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	63.241	1,013.010	1,076.251
Budget Analysis
Capitalised Interest	(447.000)	0.000	(447.000)
Net Student Loans Advanced	0.000	1,007.000	1,007.000
Student Loan Fair Value Adjustment	348.000	0.000	348.000
Student Loan Sale Subsidy Impairment Adjustment	(3.000)	0.000	(3.000)
Cost of Providing Student Loans (RAB Charge)(Non-Cash)	(172.781)	0.000	(172.781)
Student Awards Agency for Scotland Operating Costs	16.272	6.010	22.282
Student Loan Interest Subsidy to Bank	2.722	0.000	2.722
Student Loans Company Administration Costs	4.185	0.000	4.185
Student Support & Tuition Fee Payments	314.843	0.000	314.843
Net Expenditure	63.241	1,013.010	1,076.251

Schedule 3.8 E&S Central Government Grants to Local Authorities

Details of Proposed Budget
Proposed Changes	Operating	Capital	Total
	£m	£m	£m
Original Budget	120.000	0.000	120.000
ABR changes	10.614	0.000	10.614
ABR Budget	130.614	0.000	130.614
Proposed Changes	0.000	0.000	0.000
SBR Proposed Budget	130.614	0.000	130.614
Summary of proposed changes
	0.000	0.000	0.000

Proposed Budget following Spring Budget Revision
Proposed Changes	£m	£m	£m
Gross Expenditure	130.614	0.000	130.614
Less: Retained Income	0.000	0.000	0.000
Capital Receipts Applied	0.000	0.000	0.000
	130.614	0.000	130.614
Budget Analysis
Local Government Attainment Fund	130.614	0.000	130.614
Net Expenditure	130.614	0.000	130.614

Contact

Email: Finance.Co-ordination@gov.scot

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Information

Education and Skills

Schedule 2.1 Total Changes for the Spring Budget Revision

Schedule 3.1 Learning

Schedule 3.2 Education Reform

3.3 Education Scotland

Schedule 3.4 Children and Families

3.5 Lifelong Learning and Skills

Schedule 3.6 Scottish Funding Council

Schedule 3.7 Higher Education Student Support

Schedule 3.8 E&S Central Government Grants to Local Authorities

Contact

There is a problem