Budget (Scotland) Bill 2022

An Act of the Scottish Parliament to make provision for financial year 2022/23, for the use of resources by the Scottish Administration, for the maximum amounts of borrowing by certain statutory bodies; to make provision for financial year 2023/24; and for connected purposes.

PART 2

FINANCIAL YEAR 2022/23

Use of resources, etc

1 The Scottish Administration

(1) The Scottish Administration may use resources in financial year 2022/23 for the purposes specified in Column 1 of Schedule 1 up to the amounts specified in the corresponding entries in Column 2 of that Schedule.

(2) Despite subsection (1), the resources which may be used for a purpose specified in Column 1 may exceed the amount specified in the corresponding entry in Column 2 if the total resources used in financial year 2022/23 for all purposes specified in Column 1 does not exceed the total of the amounts specified in Column 2.

2 Direct-funded bodies

A direct funded body may use resources in financial year 2022/23 for the purposes specified in Column1 of Schedule 2 up to the amount specified in the corresponding entries in Column 2 of that Schedule.

The Scottish Consolidated Fund

3 Overall cash authorisations

(1) For the purposes of section 4(2) of the Public Finance and Accountability (Scotland) Act 2000, the overall cash authorisations for financial year 2022/23 are as follows. (2) In relation to the Scottish Administration, ££93,039,100,000.

(3) In relation to the direct-funded bodies—

(a) the Forestry Commissioners, £67,590,000.00;

(b) the Scottish Parliamentary Corporate Body, £116,140,000.00

4 Contingency payments

(1) This section applies where, in financial year 2022/23, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998— (a) for or in connection with expenditure of the Scottish Administration, a sum which does not fall within the amount specified in section 3(2) in relation to it; or, (b) for or in connection with the expenditure of a direct-funded body, a sum which does not fall within the amount specified in section 3(3) in relation to the body. (2) The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.

(3) The Scottish Ministers may authorise payment of the sum only if they consider that— (a) the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section 65(2) of the Scotland Act 1998; and,

(b) it is not necessarily practicable, for reasons of urgency, to amend the overall cash authorisation by regulations under section 6 of this Act.

(4) The Scottish Minister may not authorise a payment out of the Fund if it would result in excess of sums paid out over sums paid into the Fund.

(5) The aggregate amount of the sums which the Scottish Ministers may authorise to be paid of the Fund under this section must not exceed £50,000,000.

(6) Where the Scottish Ministers authorise a payment under this section, they must, as soon as practicable, lay a report before the Scottish Parliament setting out the circumstances of the payment authorisation and why it was considered to be necessary.

PART 2

FINANCIAL YEAR 2023/24

5 Emergency arrangements

(1) This section applies if, at the beginning of financial year 2023/24, there is no overall cash authorisation for that year for the purposes of section 4(2) of the Public Finance and Accountability (Scotland) Act 2000.

(2) Until there is in force a Budget Act providing such authorisation, there is to be taken to be an overall cash authorisation for each calendar month of that year in relation to each of—

(a) the Scottish Administration; and,

(b) the direct-funded bodies, of an amount determined under subsection (3).

(3) That amount is whatever the greater of—

(a) one-twelfth of the amount specified in section 4(2) or (3) of this Act in relation to the Scottish Administration or (as the case may be) the direct-funded body in question;

(b) the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 in the corresponding calendar month of financial year 2022/23 for or in connection with expenditure of the Scottish Administration or (as the case may be) that direct-funded body.

(4) Section 4 of the Public Finance and Accountability (Scotland) Act 2000 has effect accordingly.

(5) This section is subject to any provisions made by a Budget Act for the financial year 2023/24.

PART 4

MISCELLANEOUS

Amendment and repeal

6 Budget revision regulations

(1) The Scottish Ministers may, by regulations, amend—

(a) the amounts specified in section 3; and,

(b) Schedules 1 and 2.

(2) Regulations under this section are subject to the affirmative procedure. 7 Repeal of spent provisions

(1) The Budget (Scotland) (No. 2) Act 2021 is hereby repealed in its entirety.

General

8 Interpretations

Except where otherwise expressly provided, expressions used in this Act and in the Public Finance and Accountability (Scotland) Act 2000 have the same meaning in this Act as they have in that Act.

9 Commencement

This Act comes into force on the day of Royal Assent.

10 Short title

This Act may be cited as the Budget (Scotland) Act 2022.

SCHEDULE 1

THE SCOTTISH ADMINISTRATION

(introduced by section 1)

Purposes Amount of resources

1. Through their Education Portfolio, for use

£5,239,960,000.00

by the Scottish Ministers on: learning and for

advanced learning; support for the sciences;

expenditure children and families; grants to

Scottish Funding Council; grants, loans, and

allowances to persons taking or who have

undertaken courses of education; support for

skills and training;and connected expenditure.

2. Through their Justice Portfolio, for use by

£3,406,620,000.00

the Scottish Ministers on: operational and

administrative costs; the judiciary;

community justice; legal aid; the criminal

injuries compensation scheme; the Scottish

Police Authority; police pensions; the Scottish

Fire and Rescue Service; fire pensions; the

Scottish Prison Service and connected

expenditure.

3. Through their Healthcare portfolio, for use

£15,988,680,000.00

by the Scottish Ministers on: hospital and

community health services; family health

services, including local GP practices,

pharmacy, dental, and ophthalmic services;

community care; mental health services;

Healthcare Improvement Scotland; the

Independent Hospitals (Scotland) Act 2019;

New Mental Health Provisions; National

Services Scotland; and connected

expenditure.

4. Through their Finance and Economy

£45,012,020,000.00

portfolio, for use by the Scottish Ministers on:

the running and capital costs of Revenue

Scotland; expenditure in connection with the

implementation of the Scotland Acts;

repayments of loans and interest on loans;

support for employability and training; grants

to Scottish Enterprise; investment in energy

and innovation; the running and capital costs

of the Accountant in Bankruptcy; and

connected expenditure.

5. Through their Infrastructure and the

£6,395,700,000.00

Environment portfolio, for use by the Scottish

Ministers on: research programmes;

economic surveys; management of natural

resources and assets; flooding and

preparations for floods; the running and

capital costs of Marine Scotland; National

Parks; Scottish Water; the Drinking Water

Quality Regulator; support for private water

supplies; the Scottish Environmental

Protection Agency; Scottish Natural

Heritage; Zero Waste Scotland; the Royal

Botanic Garden, Edinburgh; the Sustainable

Action Fund; costs connected with the

maintenance and operation of roads,

motorways, trunk roads; road safety; support

for air services; expenditure on vessels and

piers; support for ferry services; expenditure

in connection with rail infrastructure and

development; the delivery of rail services;

concessionary bus travel schemes; digital

connectivity; Highlands and Islands Airports

Limited; support for Scottish Canals; capital

and running costs in relation to the Western

Highlands Line; the Scottish Futures Trust;

year one of the 10th Scottish Government’s

Green Strategy and 10th Scottish

Government’s Infrastructure Strategy, and

connected expenditure.

6. Through their Communities and Local

£11,058,090,000.00

Government portfolio, for use by the Scottish

Ministers on: support for housing; the

Scottish Housing Regulator; support for the

third sector; grants and other payments to

local authorities; grants in relation to fishing

and aquaculture; costs associated with

veterinary surveillance, the food industry, and

other animal welfare measures; the

distribution of European Union support and

grants; the Crofting Commission; Highlands

and Islands Enterprise; the holding of

elections to the Scottish Parliament; the

holding of elections to local authorities; the

Local Government Boundary Commission and

connected expenditure.

7. Through their Culture and Sport portfolio,

£749,090,000.00

for use by the Scottish Ministers on: Creative

Scotland; the National Collections of

Scotland; support for and grants to private

collections; the national performing

companies; Historic Environment Scotland;

equalities; provision of services in the Gaelic

language; Sports Scotland; National

Grassroots Sports Fund; support for the

arts; tourism; major events; support for

VisitScotland; marketing; royal and

ceremonial costs; Scottish Government

Science Fund, expenditure in relation to

shared procurement services; public

information and engagement and

connected expenditure.

8. For use by the Scottish Ministers on

£4,927,720,000.00

pensions, allowances, gratuities etc. payable

in respect of teachers’ and national health

service pension schemes.

9. For use by the Lord Advocate, through the

£123,100,000.00

Crown and Procurator Fiscal Service (and

the office of Queen’s and Lord Treasurer’s

Remembrancer) on: operational and

administrative costs; fees paid to temporary

procurators fiscal; witness expenses; victim

expenses where applicable; other costs

associated with Crown prosecutions and cases

brought under the Proceeds of Crime Act

2002; special payments made in relation to

intestate estates which fall to the Crown as

ultimate heir.

10. For use by the Office of the Scottish

£3,120,000.00

Charity Regulator on operational and

administrative costs.

11. For use by the Scottish Ministers on

£10,10,000.00

expenditure on the British–Irish Council, and

international relations and development.

Total amount of resources £93,039,100,000

SCHEDULE 2

DIRECT-FUNDED BODIES

(introduced by section 2)

Purposes Amount of resources

For use by the Forestry Commissioners in or

£67,590,000.00

as regards Scotland on: the promotion of

forestry in Scotland, including advising on the

development and delivery of forestry policy,

regulating the forestry sector, and supporting

it through grants; managing the national forest

estate in Scotland; administrative costs.

For use by the Scottish Parliamentary

£116,140,00.00

Corporate Body on: operational and

administrative costs of the Scottish

Parliament; payments in respect of the

Commissioner for Ethical Standards in Public

Life in Scotland, the Standards Commission

for Scotland, the Scottish Public Services

Ombudsman, the Scottish Information

Commissioner, the Scottish Commission for

Human Rights, and the Commissioner for

Children and Young People in Scotland; and

any other payments relating to the Scottish

Parliament.

For use by Audit Scotland on: the exercise of

£8,760,000.00

its functions, including assistance and support

to the Auditor General for Scotland and the

Accounts Commission for Scotland; other

audit work for public bodies; payment of

pension to the former Auditor General for

Scotland; payment of pensions to former

Local Government Ombudsman and their

staff.