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Spring Budget Revision 2024-2025 guidance: finance update for FPAC
Background information provided to the Finance and Public Administration Committee (FPAC) to help with members' scrutiny of the Spring Budget Revision (SBR) 2024 to 2025.
Guide to the Spring Budget Revision
The budget process for 2024-25 commenced with the publication of the Scottish Budget and annual Budget Bill which provided details of the Scottish Government’s spending plans. These plans (as amended at Stages 2 and 3 of the Budget Bill) were approved by the Scottish Parliament on 27 February 2024 and received Royal Assent on 28 March 2024.
Once the Budget Act has been approved by the Scottish Parliament, there are usually two opportunities to amend the budget as the year progresses - the Autumn Budget Revision and a Spring Budget Revision. The Spring Budget Revision provides the final opportunity to amend the budget figures.
The Spring Budget Revision was finalised on 24 January 2025 ahead of the draft SSI being laid in parliament on 30 January 2025. This guide was provided to the Finance and Public Administration Committee on 21 February 2025 ahead of the scheduled scrutiny session on 5 March 2025.
Summary of the Spring Budget Revision
The Spring Budget Revision is routine parliamentary business that proposes amendments to better align the Government’s budget with its planned spending profile.
The changes proposed in the Autumn Budget Revision result in an increase in the approved budget of £863.7 million from £60,449.0 million to £61,312.1 million.
The changes to the Budget are broken down into four main areas:
- Funding changes to reflect deployment of available resources to portfolios (total net increase to the budget of £971.3 million);
- Technical adjustments (net decrease to the budget of £83.1 million);
- Whitehall transfers and HM Treasury allocations to the Scottish Government (£25.1 million decrease); and
- The transfer of resources between Scottish Government portfolios.
The main changes included under each heading are categorised in table 1.2 in the Budget Revision document and summarised below.
| Table 1.2 – Summary of Changes by Type Scottish Government Portfolios | Resources other than Accruing Resources as shown in Budget Act £m | Funding Changes £m | Technical Changes £m | Net Whitehall transfers £m | Net Transfers within Scottish Block £m | Revised Budget £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 |
Funding Changes
Funding changes provide additional budget spending power to portfolios and programmes, and also some reductions where funding has been returned to the centre for redeployment elsewhere. Table 1.2 provides the funding changes on a net basis by portfolio of £971.3 million, however the gross impact is shown below.
| Scottish Government Portfolios | Funding Additions | Funding Reductions | Net Funding Changes |
|---|---|---|---|
| Health and Social Care | 689.8 | (1.3) | 688.5 |
| Social Justice | 118.0 | (132.0) | (14.0) |
| Net Zero and Energy | 0.2 | (23.5) | (23.3) |
| Education and Skills | 51.9 | (23.1) | 28.8 |
| Justice and Home Affairs | 72.0 | (71.8) | 0.2 |
| Transport | 7.0 | (47.9) | (40.9) |
| Rural Affairs, Land Reform and Islands | 15.9 | (17.0) | (1.1) |
| Constitution, External Affairs & Culture | 0.0 | 0.0 | 0.0 |
| Finance and Local Government | 465.5 | (9.3) | 456.2* |
| Deputy First Minister, Economy and Gaelic | 19.6 | (142.2) | (122.6) |
| Crown Office and Procurator Fiscal | 0.0 | (0.5) | (0.5) |
| Scottish Government | 1,440.0 | (468.6) | 971.4 |
| Scottish Housing Regulator | 0.0 | (0.0) | (0.0) |
| National Records of Scotland | 0.0 | (1.8) | (1.8) |
| Office of the Scottish Charity Regulator | 0.0 | 0.0 | 0.0 |
| Scottish Courts and Tribunals Service | 4.9 | (1.0) | 3.9 |
| Scottish Fiscal Commission | 0.0 | (0.1) | (0.1) |
| Revenue Scotland | 0.0 | (0.7) | (0.7) |
| Registers of Scotland | 0.2 | (1.7) | (1.4) |
| Environmental Standards Scotland | 0.0 | 0.0 | 0.0 |
| Food Standards Scotland | 0.0 | 0.0 | 0.0 |
| Consumer Scotland | 0.0 | 0.0 | 0.0 |
| Scottish Teachers’ and NHS Pension Schemes | 0.0 | 0.0 | 0.0 |
| Total Scottish Administration | 1,445.1 | (473.8) | 971.3 |
| Direct Funded Bodies | |||
| Scottish Parliament Corporate Body | 0.0 | 0.0 | 0.0 |
| Audit Scotland | 0.0 | 0.0 | 0.0 |
| Total Scottish Budget | 1,445.1 | (473.8) | 971.3 |
Original article link: https://www.gov.scot/publications/guide-sbr-2024-25-finance-update-fpac/
