Office of the Secretary of State for Scotland and Office of the Advocate General 2018-19 Supplementary Estimates Memorandum

Introduction

The Office of the Secretary of State for Scotland and Office of the Advocate General Supplementary Estimate for 2018-19 seeks the necessary resources and cash to support the functions of the Office of the Secretary of State for Scotland and Office of the Advocate General. These are continuing functions and no new functions have been added since the 2018-19 Main Estimate.

The main purpose of this Memorandum is to provide the Scottish Affairs Committee with an overview of the Office of the Secretary of State for Scotland and Office of the Advocate General 2018-19 Supplementary Estimate, which is part of the supply procedure. It also gives information on the budgetary changes of the Scottish Government and changes to the cash grant payable to the Scottish Consolidated Fund by the Office of the Secretary of State for Scotland and Office of the Advocate General.

The Supplementary Estimate seeks approval to a net resource requirement of £30,002,539,000 and a net cash requirement of £30,001,618,000 and for 2018- 19 the Office of the Secretary of State for Scotland and Office of the Advocate General Departmental Expenditure (DEL) limit, net of depreciation and impairments, will increase from £9,500,000 to £10,076,000.

The Memorandum is split into sections covering:

(1) Summary of the Office of the Secretary of State for Scotland and Office of the Advocate General plans for 2018-19;

(2) An overview of the Office’s Administration Costs;

(3) An overview of DEL and AME totals;

(4) Details of the grant paid to the Scottish Consolidated Fund;

(5) Details of Barnett consequentials for 2018-19;

(6) Control Totals for the Scottish Government including breakdown by main programme of AME spending;

(7) Reconciliation of the SR 2015 settlement for Scottish Government and Control Totals for 2018-19; and

(8) Details of the Scottish Block 2015-16 to 2019-20.

Section 1: Summary of Office of the Secretary of State for Scotland and Office of the Advocate General Plans for 2018-19

Spending plans for 2018-19 were set in the 2015 Spending Review. From the baseline set in the 2015 Spending Review, the Office of the Secretary of State for Scotland and Office of the Advocate General agreed an overall real terms reduction This is in line with the targets set for the other Territorial Offices (Office of the Secretary State for Wales and the Northern Ireland Office).

The Office of the Secretary of State for Scotland and Office of the Advocate General, together with Office of the Secretary State for Wales and Northern Ireland Office, are continuing to assess where services can be shared across the three territorial offices. Currently, the three offices share a single parliamentary service. The Office of the Secretary of State for Scotland and Office of the Advocate General transferred the lease of its London headquarters to the Government Property Agency at the beginning of the financial year as part of the Government’s initiative of centrally the management of Government properties, to make a more efficient use of Government assets.

The Office of the Secretary of State for Scotland and Office of the Advocate General are playing an important role in the UK Government’s preparations for EU exit. This involves working closely with departments across the UK Government, the Scottish Government and organisations across Scotland to ensure Scotland’s interests are effectively represented and taken account of in the UK’s preparations for exiting the EU. In order to support this work the offices received funding for an additional five posts in 2018-19.

The Office of the Secretary of State for Scotland and Office of the Advocate General do not employ staff directly, instead all staff are seconded or loaned from other Government bodies. During a routine HMRC audit of the Scottish Government in 2014 it was discovered that VAT should be charged on certain seconded posts. Since the Offices had not been funded at the Spending Review, funding is found each year to cover the additional VAT costs.

Since the programme funding for the Office of the Secretary of State for Scotland and Office of the Advocate General was higher than required in the current financial year, the offices reduced the amount of funding required to cover VAT on secondments and transferred funding from the programme budget to offset the reduction, thus reducing the claim on the reserve.

The Office of the Secretary of State for Scotland and Office of the Advocate General’s receipts were understated at the time of the Spending Review. The

increase in receipts and expenditure reflects the revised costs from other government departments.

Section 2: Overview of the Office of the Secretary of State for Scotland and Office of the Advocate General’s Administration Costs

The key purpose of the Office of the Secretary of State for Scotland and Office of the Advocate General remains to support the Secretary of State for Scotland and the Advocate General to deliver the objectives of strengthening and sustaining the Union, being the voice of Whitehall and championing the UK Government in Scotland, and protecting the UK Governments interests in the courts and providing advice on policy and legislation.

This Estimate provides for the administration costs of the Office of the Secretary of State for Scotland and Office of the Advocate General, including the salaries of the Secretary of State, Parliamentary Under Secretary of State and Advocate General and payments to the Scottish Consolidated Fund.

Section 3: Overview of Office of the Secretary of State for Scotland and Office of the Advocate General DEL and AME totals for 2018-19

Departmental Expenditure Limit (DEL)

The following adjustments have been made to the Control Totals for the Office of the Secretary of State for Scotland and Office of the Advocate General budget for 2018-19 since the publication of the Main Estimate:

• A reserve claim of £240,000 for VAT liabilities (Resource DEL admin);

• A reserve claim of £336,000 for EU Exit preparations staff costs (Resource DEL admin); and

• A budget increase in Resource DEL administration costs of £100,000, offset set by a reduction in Resource DEL programme costs £100,000.

The Departmental Expenditure Limit current control totals for the Office of the Secretary of State for Scotland and Office of the Advocate General are set out in the table below:

£’000 nominal Main Changes Supp Estimate Estimate Resource DEL (RDEL) 9,480 576 10,056 o/w RDEL excluding depreciation 9,450 0 10,026 o/w depreciation ring fence in RDEL 30 0 30 Administration Budget* 9,050 676 9,726 o/w non-ringfenced RDEL administration budget 9,050 676 9,726

o/w depreciation ringfence administration budget 0 0 0 Capital DEL 50 0 50

* This is part of the RDEL control total and not an addition to it.

Annually Managed Expenditure (AME)

In addition, the Estimate contains £900,000 of AME provision for the Office of the Secretary of State for Scotland and Office of the Advocate General as a result of lease obligations at the Scotland Office headquarters in Edinburgh caused by the impending move to the UK Government Edinburgh Hub.

Section 4: Cash grant payable to the Scottish Consolidated Fund

The Estimate also allows for the payment of a cash grant to the Scottish Consolidated Fund. All expenditure by the Scottish Government is charged to the Scottish Consolidated Fund. This expenditure is shown in Sections C & D of the Office of the Secretary of State for Scotland and Office of the Advocate General Estimate. Since the Main Estimate, provision has increased by £522,215,000. The table below reconciles the spending aggregates of the Scottish Government with the cash grant payable to the Scottish Consolidated Fund.

Calculation of Cash Grant Payable to Scottish Consolidated Fund 2018-19

2018-19 2018-19

£ million Main Supplementary Estimate Changes Estimate Revised Position Scottish Block Grant 19,392.186 1,334.347 20,726.533 UK Government Funded AME 4,930.021 405.322 5,335.343 Expenditure financed by Scottish taxes 12,801.927 0.000 12,801.927 Expenditure financed by Capital Borrowing 450.000 0.000 450.000 Drawdown from the Scotland Reserve 0.000 250.000 250.000 Non Domestic Rates 2,636.000 0.000 2,636.000 Total Managed Expenditure 40,210.134 1,989.669 42,199.803

add: Repayments of principal to National Loans Fund of pre 1999 loans to former Scottish 46.653 -3.702 42.951 Water Authorities Police Loan Charges 5.404 1.026 6.430 Movement in Creditors / Debtors 100.000 -5.000 95.000 152.057 -7.676 144.381 less: Non Domestic Rates Income 2,636.000 0.000 2,636.000

National Insurance Fund Payments 2,107.480 35.810 2,143.290 towards Scottish National Health Service 4,743.480 35.810 4,779.290 less: Fiscal Framework transactions 0.000 (Scotland Act 2016) Taxes collected by Scottish Government 694.000 0.000 694.000 Repayment of principle of loans -7.073 0.000 -7.073 Scottish Income Tax 12,115.000 0.000 12,115.000 Capital Borrowing 450.000 0.000 450.000

Funding deposited in the Scotland Reserve 0.000 186.983 186.983

13,251.927 186.983 13,438.910 Cash to accruals adjustments Depreciation (SG Funded) 853.991 0.000 853.991 Depreciation (UK Funded AME) 0.000 13.569 13.569 Impairments (SG Funded) 251.215 550.000 801.215 Impairments (UK Funded AME) 100.000 154.524 254.524 Resource to cash adjustments for NHS and 3,879.860 100.840 3,980.700 Teachers Pensions (UK Funded AME)

Payments relating to release of provisions -100.000 10.000 -90.000

Other cash to accruals adjustments (UK 57.350 183.300 240.650 Funded AME - Student Loans)

Net balance in Scottish Consolidated Fund 0.000 194.752 194.752

5,042.416 1,206.985 6,249.401

Cash Grant payable to Scottish 17,324.368 552.215 17,876.583 Consolidated Fund by OSSS

Note All items forming this calculation refer to expenditure incurred by/income received by the Scottish Government

Changes to DEL and AME totals for the Scottish Government are detailed elsewhere in this Memorandum.

Section 5: Barnett Consequentials

From time to time, the Treasury will adjust the budgets of UK departments with the devolved administrations receiving Barnett consequentials of these adjustments. The majority of these budgetary adjustments take place at major fiscal events such as the Budget.

In December 2017, the Treasury published a breakdown of changes in the devolved administrations’ block grant funding from the 2015 Spending Review until Autumn Budget 2017 for all years covered by the SR. This includes details

of included all Barnett Consequentials allocated to the devolved administrations since the conclusion of the 2015 SR. https://www.gov.uk/government/publications/block-grant-transparency- december-2017-publication

The table below details the Barnett consequentials for the financial year 2018- 19 received by the Scottish Government since the announcement of the 2015 Spending Review in Autumn 2015. Additional Barnett consequentials for 2018- 19 announced since the publication of the 2018-19 Main Estimate are shown at the foot of the table. This information is provided to assist the Committee to understand the composition of the block budgets of the Scottish Government.

Department/Programme Measure Resource/Capital 2018-19 £m Budget 2016 2018-19 BIS Royal College of Arts Capital 1.379 Business Rates - Additional Permanently double SBRR from Resource 31.619 DEL support by DCLG 2017-18 (reduced income) Increasing the Small Business Business Rates - Additional Rate Relief thresholds from 2017- Resource 35.411 DEL support by DCLG 18 Business Rates - Additional Increasing the standard multiplier Resource 5.221 DEL support by DCLG threshold from 2017-18 Business Rates - Reduced Permanently double SBRR from Resource 31.619 income to Exchequer 2017-18 (reduced income) Increasing the Small Business Business Rates - Reduced Rate Relief thresholds from 2017- Resource 35.411 income to Exchequer 18 Business Rates - Reduced Increasing the standard multiplier Resource 5.221 income to Exchequer threshold from 2017-18 Making all schools academies by Education Resource 10.835 2022 Education National Funding Formula Resource 5.221 Education Northern Powerhouse Resource 2.118 Mentoring for 25,000 Education Resource 0.296 disadvantaged students Education Longer school day Resource 19.946 Education Expanding breakfast clubs Resource 0.985 Doubling the primary school Education Resource 15.760 sports premium Flood package: maintenance Floods (DEFRA & DfT) Resource 3.940 funding Floods (DEFRA & DfT) Partnership Support Fund Capital 1.478 Floods (DEFRA & DfT) Six year programme top-up Capital 1.970 Transport M62 smart motorway Capital 6.403

Sub Total Resource 203.600 Sub Total Capital 11.229 Sub Total Financial Transactions 0.000

Autumn Statement 2016 BEIS Mayfield Review of Management Resource 0.491 Invest in University Tech BEIS Capital 2.453 Transfers Business Rates Rural Rate Relief Resource 0.491 Business Rates Fibre relief Resource 0.589

DCLG Right to Buy - extended pilot Resource 4.905 DCMS Wentworth Woodhouse Resource 0.628 Royal Society of Arts School DCMS Resource 0.029 Pilots DCMS Rugby League World Cup 2021 Capital 0.196 DCMS Rugby League World Cup 2021 Resource 0.294 DCMS World Road Cycling Capital 0.491 DCMS World Road Cycling Resource 0.203 Education Grammar Schools Capital 4.905 Accelerated build-out Housing (DCLG) Capital 52.484 (Conference) Housing (DCLG) Affordable housing grants Capital 43.164 “Help-to-Build”, including “Roads Housing (DCLG) Capital 24.525 for Homes” Northern Power House: Financial Industrial Strategy (BEIS) 0.392 Investment Fund Transactions Midlands Engine: Investment Financial Industrial Strategy (BEIS) 1.676 Fund Transactions Prison staffing and wider reforms MOJ Resource 20.045 to the justice system Research and development QR funding Capital 4.295 (BEIS) Transport Midlands Rail Hub Resource 0.294 Transport Strategic roads – pinch points Capital 7.848 Transport Local roads and local transport Capital 31.883 Transport Development funding for M25 Capital 1.275 ULEVs - support for electric buses Transport Capital 2.691 and taxis (E & W) Transport Digital signalling Capital 4.640 Development funding for Oxford- Transport Capital 2.158 Cambridge + M25 Oxford-Cambridge rail pressure Transport Capital 9.280 (Network Rail)

Sub Total Resource 27.968 Sub Total Capital 192.287 Sub Total Financial Transactions 2.068

Spring Budget 2017

Business Rates - Mitigating Business Rates Impact of SBRR (Lost revenue to Resource 0.883 Exchequer) Business Rates - Mitigating Business Rates Impact of SBRR (additional LG Resource 0.883 DEL) Business Rates - Discretionary Business Rates Relief Fund (Lost revenue to Resource 4.169 Exchequer) Business Rates - Discretionary Business Rates Resource 4.169 Relief Fund (additional LG DEL) 16-19 Education: Sainsbury Education Resource 4.905 Review Education 110 Free Schools Resource 1.668 Education 110 Free Schools Capital 0.687 Education Schools Maintenance Capital 10.595 Education School Buses Resource 0.216 Health Social Care Resource 66.079

Social Transformation Programme Health Capital 10.738 Funding Midlands Engine (DWP) Work Coaches Resource 0.540 Midlands Engine (Health) Employee Mental Health Resource 0.343 Midlands Skills Challenge Midlands Engine (Education) Resource 0.098 (English Language Training) International Women's Day Tackling Domestic Violence and Resource 0.928 (Education) Abuse International Women's Day Return-ships Resource 0.304 (Home Office)

Sub Total Resource 85.185 Sub Total Capital 22.019 Sub Total Financial Transactions 0.000

Autumn Budget 2017 Air Quality (DEFRA) Compliance Funding Resource 1.271 Air Quality (DEFRA) Clean Air Fund Resource 4.401 Air Quality (DfT) Compliance Funding Capital 4.401 Air Quality (DfT) Clean Air Fund Capital 4.890 BEIS Growth Hubs and Diffusion Pilot Resource 1.643 RPI to CPI in 2018-19 (change in Business Rates Resource 8.342 CG receipts) RPI to CPI in 2018-19 (change to Business Rates Resource 14.210 LG DEL) Continue 1k discount for Pubs Business Rates Resource 1.017 (change in CG receipts) Continue 1k discount for Pubs Business Rates Resource 1.721 (change to LG DEL) Communities & Local Office for Data Analytics Resource 0.034 Government Communities & Local Grenfell Resource 0.910 Government DCMS Jodrell Bank Observatory Capital 0.049 DEFRA Waste Crime Enforcement Resource 0.489 Education Industrial Strategy - Skills Resource 4.328 Education Teacher Development Premium Resource 0.782 Efficiency Review Savings - DCMS Resource -4.010 Efficiency Review Savings - DfE Resource -10.758 Health Health - Resource Resource 156.578 Health Health Capital Capital 34.621 National Housing Fund Housing (Small/Stuck Sites infra and Capital 22.494 remediation) - NPIF Financial Housing Help to Buy Equity Loan 236.285 Transactions Financial Housing Home Building Fund for SMEs 30.122 Transactions Financial Housing Estate Regeneration 4.890 Transactions Housing Private Rented Access Scheme Resource 0.978 Housing Manufacturing Zones Resource 0.049 Transport Midlands Connect: Rail Hub Resource 0.185 Transport Midlands Connect: Motorway Hub Capital 0.196 Transport Cambridge South Station Resource 0.463 Transport Pembroke Dock Railway Resource 0.019

Relationship Support - Maintain Work & Pensions Resource 0.489 Funding

Sub Total Resource 183.142 Sub Total Capital 66.651 Sub Total Financial Transactions 271.297

Budget 2018 Revision to AB 17 package Business Rates Resource 45.935 (Central Share) Revision to AB 17 package (LA Business Rates Resource 18.135 Support) Transport Local Road Maintenance Capital 40.950 Transport Air Quality - Implementation Fund Capital 0.614 Education Schools Capital Capital 39.000 BEIS University Enterprise Zones Resource 0.488 DEFRA Air Quality - Implementation Fund Resource 0.263 DEFRA Village Halls Resource 0.293 Communities & Local Disabled Facilities Grant Capital 5.363 Government Communities & Local High Streets Resource 0.164 Government Communities & Local Social Care (2018-19) Resource 23.400 Government Home Office Youth Endowment Fund Resource 18.460 Prison decency and security Justice Capital 2.769 package Justice HMCTS maintenance and security Capital 1.385 MoJ: exit scheme and parole Justice Resource 0.600 board investment Health Air Ambulance Capital 0.975 Communities & Local Eden Project (North) - Reserve Resource 0.020 Government Law Commission Review of Justice Resource 0.005 Marriage Legislation DCMS Miners Welfare Resource 0.098

Sub Total Resource 107.861 Sub Total Capital 91.056 Sub Total Financial Transactions 0.000

Section 6: 2018-19 Control Totals for the Scottish Government including breakdown by main programme of AME spending

Resource and capital DEL for Scottish Government

The following adjustments have been made to the Control Totals for Scottish Government since the 2018-19 Main Estimate:

Supplementary Estimates 2018-19 Barnett Consequentials: Local Growth Communities & Local & Regeneration Cultural Spend (AB Resource 0.196 Government 2017) Health Reserve Claim Resource 58.500

Health Reserve Claim Capital 11.018 Health Agenda for Change Pay Award Resource 78.000 Health Free Terminations for NI Women Resource 0.098 Justice Reserve Claim Resource 67.388 Justice Reserve Claim Capital 11.077 Transport Crossrail Capital 6.340 Transport Re-profile of capital spending Capital 39.000 Transport Rail Income Resource 8.780 Transport Flood Defences (Road & Rail) Capital 5.015 Flooding, Flood Defences, and Flood DEFRA Capital 1.956 Growth Fund (AB 2017)

Sub Total Resource 212.962 Sub Total Capital 74.406 Sub Total Financial Transactions 0.000

The current control totals for the Scottish Government are set out in the table below:

2018-19 Changes 2018-19 £m nominal Main Supp Estimate Estimate Resource DEL 15,493 1,215 16,708 of which: RDEL excluding depreciation 14,388 665 15,053 depreciation ring fence in RDEL 854 0 854 student loans ring fence in RDEL 251 550 801 Capital DEL 3,899 119 4018 of which: General Capital DEL 3411 206 3617 Financial Transactions 488 -87 401

Annually Managed Expenditure (AME)

The following changes have been agreed since the publication of the 2018-19 Main Estimates:- CHANGES TO ANNUALLY MANAGED EXPENDITURE (AME)

Net increases of £405,000,000 as follows:-

• Reduction in Student Loans £ 30,000,000 • Increase to NHS Pensions £ 48,000,000 • Increase to Teachers (Scotland) £ 6,000,000 • Decrease to NHS Impairments £ 30,000,000 • Increase to other AME £411,000,000

Annually Managed Expenditure (AME)

Programme 2018-19

Main Estimate Change Supplementary £m £m £m UK Government Funded AME Student Loans 428 -30 398 NHS Pensions (Scotland) 2,905 48 2,953 Teachers Pensions (Scotland) 1,496 6 1,502 NHS Impairments 100 -30 70 Other 0 411 411 Sub total 4,930 405 5,335

Scottish Government AME Non Domestic Rates 2,636 0 2,636 Scottish Land & Buildings Transaction Tax 588 0 588 Scottish Landfill Tax 106 0 106 Scottish Income Tax 12,115 0 12,115 Scottish Government Borrowing 450 0 450 Sub total 15,895 0 15,895

TOTAL 20,825 405 21,230

Section 7: 2018-19: Reconciliation of the SR 2015 settlement for Scottish Government and Control Totals

In December 2017, the Treasury published a breakdown of changes in the devolved administrations’ block grant funding from the 2015 Spending Review until Autumn Budget 2017 for all years covered by the SR. This includes details of included to the budgets of the devolved administrations since the conclusion of the 2015 SR. https://www.gov.uk/government/publications/block-grant-transparency-december-2017-publication

The table below details the changes to the Scottish Government budget for the financial year 2018-19 received by the Scottish Government since the announcement of the 2015 Spending Review in Autumn 2015. We have provided this information to assist the Committee in their understanding of the composition of the block budgets of the Scottish Government for the financial year 2018-19 which form part of the Scottish Government Supplementary Estimate.

Changes to Scottish Government Control Totals for 2018-19 since 2015 Spending Review

Depreciation General Financial Resource & Student loans Capital Transactions DEL impairments ring-fence DEL Capital ring-fence £m £m £m £m £m

SR 2015 Settlement 26,347.702 854.391 250.815 3,027.139 214.523

Barnett Consequentials: Budget 2016 203.600 11.229 Barnett Consequentials: Autumn Statement 2016 27.968 192.287 2.068 Barnett Consequentials: Spring Budget 2017 85.185 22.019 Barnett Consequentials: Autumn Budget 2017 183.142 66.651 271.297

Aberdeen City Deal 17.975 - Block Grant Adjustment: Fiscal Framework 12,472.000 BlockGrant Adjustment: Coastal Communuities -1.500 Fund & Crown Estate Budget Transfer from BEIS : Research & Development 4.780 Budget Transfer from DfT: Dundee Airport PSO 0.938

Budget Transfer from DWP: Fit for Work 0.524 Budget Transfer from Home Office: Immigration 12.573 Health Surcharge Budget Transfer from Home Office: marriage/civil 0.085 partnership Edinburgh City Deal 20.000 Inverness City Deal 3.182 7.711 Machinery of Government Transfer from BEIS: 1.389 Consumer Protection Machinery of Government Transfer from DWP: 20.000 Discretionary Housing Payments Machinery of Government Transfer from DWP: 13.323 Employment Service Machinery of Government Transfer from Food 3.190 Standards Agency Transfer of Research & Development Spending -41.614 41.614 from Resource to Capital

Total at Main Estimates 2018-19 14,387.687 854.391 250.815 3,411.405 487.888

Changes Processed at Supplementary Estimates

Barnett Consequentials: Budget 2018 107.738 90.080 Barnett Consequentials for Air Ambulance (Budget 0.975 2018 Barnett Consequentials: Budget 2018 allocation for 0.020 Eden Project (North) Barnett Consequentials: Budget 2018 allocation for 0.005 Law Commission Review of Marriage Legislation Barnett Consequentials: Budget 2018 allocation for 0.098 Miners Welfare Barnett Consequentials: Agenda for Change Pay 78.000 Award Barnett Consequentials: DHSC Reserve Claim 58.500 11.018 Barnett Consequentials: Local Growth & 0.196 Regeneration Cultural Spend (AB 2017) Barnett Consequentials: Ministry of Justice Reserve 67.388 11.077 Claim Barnett Consequentials: Reserve Claim by DfT for 6.340 Crossrail Barnett Consequentials: DfT Reprofile of Capital 39.000 Spending Barnett Consequentials: Reserve claim by DfT for 8.780 Rail Income Barnett Consequentials: Free Terminations for NI 0.098 women Barnett Consequentials: Flooding (DEFRA/DfT, 5.015 Road & Rail) (AS 2016)

Barnett Consequentials: Flooding, Flood Defences, 1.956 and Flood Growth Fund (AB 2017)

2018-19 Tampon Tax Allocations 1.047 Apprenticeship Levy 10.643 Block Grant Adjustment: Crown Estate 0.500 Block Grant Adjustment: Fiscal Framework 41.967 Budget 2018: Efficiency Review Savings -6.200 Budget 2018: Reprofile of Business Rates 21.390 Budget Transfer from BEIS - AS 2016 1.675 announcement of £4.7 billion R&D Budget Transfer from BEIS: Public sector energy 3.581 efficiency Budget Transfer from Cabinet Office: Cyber Crime 2.315 Budget Transfer from Cabinet Office: Cyber Crime 0.675 Budget Transfer from DCMS: Edinburgh Festival Fringe Society & Edinburgh International Culture 0.150 Summit Budget Transfer from DHSC: HIV Contaminated 0.786 Blood Budget Transfer from DWP: Fit For Work 0.187 Budget Transfer from DWP: GP IT Project 0.100 Budget Transfer from DWP: Health & Work Support 0.109 Pilot Budget Transfer from DWP: Single Gateway Project 0.452 Funding Budget Transfer from HM Treasury: Money Advice 1.479 Service

Budget Transfer from Home Office: Immigration 7.565 Health Surcharge receipts Cash Management Rebate 0.188 Fiscal Framework administration costs 37.000 Funding for EU Exit 1.600 Glasgow City Deal 15.000 LIBOR Funding: Scottish Mountain Rescue 0.647 Machinery of Government Transfer from DWP: 0.612 Sure Start Maternity Funding Reprofile of Edinburgh City Deal 15.000 Reprofile of Financial Transactions spending from -87.000 2018-19 to 2020-21 Reserve Claim: Change in Personal Injury Discount 22.000 Rate Reserve Claim: Funding for EU Exit 35.800 Reserve Claim: HALO urban regeneration project in 3.500 Kilmarnock Reserve Claim: Immigration Health Surcharge 1.845 CFERS Reserve Claim: Policing US Presidential Visit to UK 3.200 Reserve Claim: Student Loans Impairment 550.000 Stirling City Deal 3.000 Transfer of Carers Allowance from DWP 157.251

Sub Total - Changes Processed at Supplementary 665.356 0.000 550.000 205.992 -87.000

Total at Supplementary Estimates 2018-19 15,053.043 854.391 800.815 3,617.397 400.888

OFFICIAL – SENSITIVE Spending by Office of the Secretary of State for Scotland Office (OSSS), Office of the Advocate General (OAG) & Scottish Government (SG) 2015-16 to 2019-20

2015-16 2016-17 2017-18 2018-19 2019-20 outturn outturn outturn plans plans £'000 £'000 £'000 £'000 £'000 OSSS & OAG Resource(3) OSSS & OAG Administration Costs 8,731 9,793 9,150 9,726 9,240 OSSS & OAG other 13,782 485 13,396 330 430 OSSS & OAG Resource(3) 22,513 10,278 22,546 10,056 9,670

OSSS & OAG Capital OSSS & OAG 225 46 76 50 50

OSSS & OAG Resource + Capital DEL(3) 22,738 10,324 22,622 10,106 9,720

less depreciation & impairments -29 -55 -58 -30 -30

OSSS & OAG DEL (4) 22,709 10,269 22,564 10,076 9,690 Scottish Government SG Resource (Before Block Grant Adjustment) 26,934,335 26,874,496 27,482,577 29,139,281 29,071,335 - - - less Block Grant Adjustment -600,000 -5,500,000 12,540,000 12,431,033 12,194,579 SG Resource (6) 26,334,335 21,374,496 14,942,577 16,708,248 16,876,756 SG Capital 3,163,543 3,246,158 3,623,540 4,018,285 4,475,492 SG DEL(3) 29,497,878 24,620,654 18,566,117 20,726,533 21,352,248

less depreciation & impairments -771,459 -778,679 -768,775 -1,105,206 -1,145,340

Scottish Government DEL(4) (6) 28,726,419 23,841,975 17,797,342 19,621,327 20,206,908

Notes (1) Totals may not sum due to rounding. (2) Includes Budgetary Changes as a result of Clear Line of Sight (3) Including depreciation & impairments (4) Resource + capital - depreciation & impairments (5) By convention Departmental Expenditure Limit budgets are expressed as resource and capital less depreciation & impairments. Therefore the resource and capital numbers in this table will not sum to the Departmental Expenditure Limit: the difference being depreciation & impairments. (6) Includes Block Grant Adjustments to reflect the devolution of SDLT, Landfill Tax, Income Tax and Air Passenger Duty under the Scottish Fiscal Framework

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