Scottish Budget: 2024 to 2025
The Scottish Budget sets out the Scottish Government’s proposed spending and tax plans for 2024 to 2025, as presented to the Scottish Parliament.
Annex A.2 – Deputy First Minister & Finance
Portfolio Responsibilities
Deputy First Minister & Finance is focused on enabling our economy to become more sustainable and resilient in the long term and reforming our public services to make sure they are financially sustainable and better meet the needs of people and communities across Scotland. This portfolio is responsible for ensuring that the Scottish public finances are sustainable and balanced, delivering the annual budget, setting devolved tax policy and public spending decisions, leading cross-government delivery and supporting our partnership with local government.
The funding for Deputy First Minister & Finance in 2024-25 supports the Government’s ambitious ten-year programme of public service reform and provides a strategy function to support that activity. The portfolio also includes funding for local government and Scottish Public Pensions Agency.
Creating financially sustainable person-centred public services in Scotland is one of the Deputy First Minister’s key priorities. We need to change the way we deliver public services to help people continue to thrive. We need to prioritise early support and prevention, and ensure services provide targeted and tailored interventions which reflect the diverse needs of people and support improved equality of outcomes between communities. This will both improve people’s quality of life while also helping to reduce the demand for services in the future.
We will continue to work with COSLA to ensure household incomes are protected by allocating sufficient funding to allow Councils to freeze Council Tax locally and to progress the delivery of the New Deal with Local Government to support the alignment of shared priorities, enhance the fiscal empowerment of local government and to develop an outcomes and accountability framework.
We will continue our programme of planning reform, with a particular focus on improving resourcing, to ensure it better serves Scotland’s communities and enables the transition to net zero. We will pause and reset the digital transformation of planning during 2024, to ensure outputs can be rephased to be more financially sustainable. We will support our most fragile communities by taking forward a place-based approach to addressing poverty and inequality and reforming how we deliver services and investment. We will work with COSLA to reprioritise our capital investment in regeneration, to ensure that our spend is targeted to the places and people that need it most.
We will prioritise community empowerment by reviewing the Community Empowerment (Scotland) Act 2015, supporting community planning and developing alternative governance arrangements such as Single Authority type models.
Through the Rural Delivery Plan, we will deliver for Scotland’s rural, coastal, and island communities – with a particular focus on transport, housing, social justice, repopulation, digital connectivity, and economic development.
The portfolio provides a strategy function across the Scottish Government, leading cross-government delivery. It co-ordinates the Scottish Government’s relations with the other three UK Governments, and delivery of Scottish Parliament and local government elections. The portfolio also provides funding in relation to a number of statutory public inquiries, who operate independently of Government.
The 2024-25 spending plans for the Deputy First Minister & Finance portfolio set out below are key to improving both outcomes and the equality of outcomes for people and communities across Scotland, and in ensuring that our public services are high quality, sustainable and resilient.
Deputy First Minister & Finance intended contributions to the National Outcomes
Primary National Outcomes
- Communities
- Economy
- Poverty
- Environment
- Fair Work and Business
Secondary National Outcomes
- Human Rights
- Children and Young People
For further information on the purpose of the portfolio budget, and contributions to national outcomes (including impacts of spend on equality of outcome) please refer to the relevant portfolio annex in the published Equality and Fairer Scotland Budget Statement.
Deputy First Minister & Finance
| Level 2 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Governance and Reform | 3.8 | 4.3 | 5.0 |
| Government Business | 12.0 | 11.2 | 7.1 |
| Organisational Readiness | 40.2 | 51.7 | 37.4 |
| Local Government | 11,534.8 | 12,111.8 | 12,456.0 |
| Scottish Public Pensions Agency | 6,498.7 | 6,954.7 | 3,454.0 |
| Scottish Fiscal Commission | 2.3 | 2.4 | 2.7 |
| Registers of Scotland | 9.0 | 11.0 | 10.0 |
| Economic Advice | 4.8 | 4.4 | 4.9 |
| Planning | 107.9 | 71.5 | 65.6 |
| Finance | 67.5 | 58.9 | 63.5 |
| Consumer Scotland | 2.5 | 2.4 | 2.4 |
| Revenue Scotland | 7.9 | 8.2 | 11.0 |
| Corporate Running Costs | 184.2 | 179.1 | 200.8 |
| Financial Transactions Repayments | – | – | 25.0 |
| Total Deputy First Minister & Finance | 18,475.5 | 19,471.5 | 16,345.5 |
| of which | |||
| Total Fiscal Resource | 8,451.4 | 8,654.5 | 9,139.3 |
| of which Operating Costs | 242.0 | 232.9 | 260.2 |
| Non–cash | 29.3 | 28.7 | 23.2 |
| Capital | 758.4 | 824.0 | 667.6 |
| Financial Transactions (FTs) | – | (4.0) | 25.0 |
| UK Funded AME | 9,236.4 | 9,968.3 | 6,490.4 |
| Total Limit on Income (accruing resources) | – |
Presentational Adjustments for Scottish Parliament Approval
| Level 2 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Revenue Scotland – shown separately | (7.9) | (8.2) | (11.0) |
| Scottish Fiscal Commission– shown separately | (2.3) | (2.4) | (2.7) |
| Registers of Scotland – shown separately | (9.0) | (11.0) | (10.0) |
| Consumer Scotland – shown separately | (2.5) | (2.4) | (2.4) |
| Central Government Grants to Local Authorities returned to portfolios (E&S, Justice and TNZJT) | (361.6) | (361.6) | (354.9) |
| NHS and Teacher's Pensions – shown separately | (6,470.4) | (6,921.0) | (3,422.4) |
| Total Deputy First Minister & Finance | 11,621.8 | 12,164.9 | 12,542.1 |
| Total Limit on Income (accruing resources) | 400.0 |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Public Service Reform and Community Empowerment | 2.8 | 3.1 | 5.0 |
| Covid Recovery | 1.0 | 1.3 | – |
| Total Governance and Reform | 3.8 | 4.3 | 5.0 |
| of which | |||
| Total Fiscal Resource | 3.8 | 4.3 | 5.0 |
| Non–cash | – | – | – |
| Capital | – | – | – |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Local Government Elections | 3.2 | 0.8 | 0.8 |
| Boundaries Scotland | 0.4 | 0.4 | 0.4 |
| Scottish Parliament Elections | 0.1 | 0.1 | 0.1 |
| Extension of Freedom of Information | – | – | – |
| Government Business and Constitutional Relations Policy and Co-ordination | 8.2 | 9.8 | 5.8 |
| Total Government Business and Constitutional Relations | 12.0 | 11.2 | 7.1 |
| of which | |||
| Total Fiscal Resource | 12.0 | 11.2 | 7.1 |
| Non–cash | – | – | – |
| Capital | – | – | – |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Office of the Chief Researcher | 0.8 | 0.8 | 0.8 |
| Organisational Readiness | 3.4 | 5.6 | 3.7 |
| Resilience | 3.8 | 4.6 | 4.7 |
| Response and Readiness | 14.0 | 16.5 | 23.5 |
| Major Events | 18.2 | 24.2 | 4.7 |
| Total Organisational Readiness | 40.2 | 51.7 | 37.4 |
| of which | |||
| Total Fiscal Resource | 40.2 | 48.3 | 37.0 |
| Non–cash | – | 0.4 | 0.4 |
| Capital | – | 2.8 | – |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | 0.2 | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| General Revenue Grant* | 7,885.8 | 8,084.8 | 8,403.9 |
| Non-Domestic Rates | 2,766.0 | 3,047.0 | 3,068.0 |
| General Capital Grant* | 510.5 | 607.6 | 476.9 |
| Specific Resource Grants | 230.2 | 230.2 | 238.8 |
| Specific Capital Grants | 139.0 | 139.0 | 121.1 |
| Local Government Advice and Policy | 3.2 | 3.2 | 3.3 |
| Funding held for agreement of Council Tax Freeze | – | – | 144.0 |
| Total Local Government | 11,534.8 | 12,111.8 | 12,456.0 |
| of which | |||
| Fiscal Resource | 8,119.3 | 8,318.2 | 8,790.0 |
| Non–cash | – | – | – |
| Capital | 649.5 | 746.6 | 598.0 |
| FTs | – | – | – |
| UK Funded AME | 2,766.0 | 3,047.0 | 3,068.0 |
*Includes £120.6 million Capital to Revenue switch in 2024-25
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Agency Administration | 28.3 | 33.7 | 31.6 |
| Scottish Teachers Pension Schemes | 2,002.2 | 2,280.0 | 1,235.7 |
| NHS Pension Scheme | 4,468.2 | 4,641.0 | 2,186.7 |
| Total SPPA | 6,498.7 | 6,954.7 | 3,454.0 |
| of which | |||
| Fiscal Resource | 19.3 | 24.0 | 22.9 |
| Non–cash | 4.4 | 6.2 | 6.0 |
| Capital | 4.6 | 3.5 | 2.7 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | 6,470.4 | 6,921.0 | 3,422.4 |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Scottish Fiscal Commission | 2.3 | 2.4 | 2.7 |
| Total Scottish Fiscal Commission | 2.3 | 2.4 | 2.7 |
| of which | |||
| Fiscal Resource | 2.2 | 2.4 | 2.7 |
| Non–cash | 0.1 | – | – |
| Capital | – | – | – |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Registers of Scotland | 9.0 | 11.0 | 10.0 |
| Total Registers of Scotland | 9.0 | 11.0 | 10.0 |
| of which | |||
| Fiscal Resource | – | – | – |
| Non–cash | 6.4 | 5.1 | 4.2 |
| Capital | 2.5 | 5.9 | 5.8 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Accountant in Bankruptcy | 2.1 | 2.0 | 2.4 |
| Consumer Policy and Advice | 2.6 | 2.5 | 2.5 |
| Total Economic Advice | 4.8 | 4.4 | 4.9 |
| of which | |||
| Fiscal Resource | 2.5 | 2.5 | 2.8 |
| Non–cash | 1.2 | 1.0 | 1.0 |
| Capital | 1.1 | 0.9 | 1.1 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Regeneration | 95.7 | 59.2 | 58.5 |
| Planning | 11.7 | 11.7 | 6.6 |
| Planning and Environmental Appeals | 0.6 | 0.6 | 0.6 |
| Total Planning | 107.9 | 71.5 | 65.6 |
| of which | |||
| Fiscal Resource | 20.9 | 19.0 | 19.8 |
| Non–cash | – | – | – |
| Capital | 87.0 | 56.5 | 45.8 |
| Financial Transactions (FTs) | – | (4.0) | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Scotland Act Implementation | 2.1 | 2.2 | 3.0 |
| Procurement Shared Services | 20.0 | 19.2 | 18.1 |
| Exchequer and Finance | 9.2 | 8.5 | 9.6 |
| Scottish Government Capital Projects | 29.9 | 23.2 | 23.9 |
| Public Information and Engagement | 2.3 | 2.1 | 5.5 |
| Scottish Futures Trust | 3.9 | 3.7 | 3.4 |
| Total Other Finance | 67.5 | 58.9 | 63.5 |
| of which | |||
| Fiscal Resource | 37.9 | 35.9 | 39.9 |
| Non–cash | 16.7 | 15.4 | 10.9 |
| Capital | 12.8 | 7.4 | 12.7 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | 0.1 | 0.1 | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Consumer Scotland | 2.5 | 2.4 | 2.4 |
| Total Consumer Scotland | 2.5 | 2.4 | 2.4 |
| of which | |||
| Fiscal Resource | 2.5 | 2.4 | 2.4 |
| Non–cash | – | – | – |
| Capital | – | – | – |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| Level 3 | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|
| Revenue Scotland | 7.9 | 8.2 | 11.0 |
| Total Revenue Scotland | 7.9 | 8.2 | 11.0 |
| of which | |||
| Fiscal Resource | 6.7 | 7.2 | 8.9 |
| Non–cash | 0.5 | 0.6 | 0.6 |
| Capital | 0.8 | 0.5 | 1.5 |
| Financial Transactions (FTs) | – | – | – |
| UK Funded AME | – | – | – |
| 2022-23 £m | 2023-24 £m | 2024-25 £m | 2025-26 £m | 2026-27 £m | 2027-28 £m | |
|---|---|---|---|---|---|---|
| Non Domestic Rates Estimate | 2,792.0 | 3,007.0 | 3,143.0 | 3,219.0 | 3,600.0 | 3,522.0 |
| PCA / forecast | 2,829.0 | 3,082.0 | 3,143.0 | 3,219.0 | 3,600.0 | 3,522.0 |
| Distributable Amount | 2,766.0 | 3,047.0 | 3,068.0 | 3,191.0 | 3,572.0 | 3,494.0 |
| Prior Year Adjustments | 54.0 | (37.0) | (75.0) | – | – | – |
| Yearly Balance | 117.0 | (2.0) | – | 28.0 | 28.0 | 28.0 |
| Cumulative Balance | (83.0) | (85.0) | (85.0) | (56.0) | (28.0) | – |
| Level 3 | Portfolio | 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m |
|---|---|---|---|---|
| Criminal Justice Social Work | Justice & Home Affairs | 86.5 | 86.5 | 86.5 |
| Early Learning & Childcare Expansion* | Education & Skills | – | – | – |
| Gaelic | Education & Skills | 4.5 | 4.5 | 4.5 |
| Local Government Attainment Grant | Education & Skills | 120.0 | 120.0 | 120.0 |
| Transport Scotland Inter-Island Ferries | Transport Net Zero & Just Transition | 19.2 | 19.2 | 27.8 |
| Total Specific Revenue Grants | 230.2 | 230.2 | 238.8 | |
| Vacant & Derelict Land | Social Justice | 7.6 | 7.6 | 5.0 |
| Transfer of Management Development Fund (TMDF) | Social Justice | 92.2 | 92.2 | 92.2 |
| Regional Transport Partnership | Transport, Net Zero & Just Transition | 15.3 | 15.3 | – |
| Cycling Walking and Safer Routes | Transport, Net Zero & Just Transition | 23.9 | 23.9 | 23.9 |
| Total Specific Capital Grants | 139.0 | 139.0 | 121.1 |
* £521.9 million of funding now baselined into the General Revenue Grant and restated for prior years (contained in Table 2.05)
| 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m | |
|---|---|---|---|
| Blue Badge Scheme | 0.7 | 0.7 | – |
| Community Justice Partnership Funding | 2.0 | 2.0 | – |
| Former Housing Support | 1.0 | 1.0 | – |
| Free Personal and Nursing Care | 27.3 | 42.3 | – |
| Free Sanitary Products in Public Places | 2.8 | 2.8 | – |
| Free Sanitary Products in Schools | 2.1 | 2.1 | – |
| Free School Meals Intervention1 | 42.2 | – | |
| Living Wage | 233.5 | 333.5 | – |
| Local Heat and Energy Efficiency Strategies | 2.4 | – | |
| The funding lines above are now baselined into the General Revenue Grant and restated in prior years | |||
| Local Government Budget Settlement* | 11,531.6 | 12,108.6 | 12,308.7 |
| 1 + 2 languages | 1.2 | – | – |
| Additional Support for Learning | 15.0 | 15.0 | 15.0 |
| Additional Adult Social Workers | – | 22.0 | 22.0 |
| Appropriate Adults | 1.0 | 1.0 | 1.0 |
| Building Standards Fees | (1.5) | (1.5) | (1.5) |
| Care at Home | 124.0 | 124.0 | 124.0 |
| Carer's Act | 60.5 | 60.5 | 60.5 |
| Child Bridging Payments | 68.2 | – | – |
| Customer First Digital Public Services | 1.4 | 1.4 | 1.4 |
| Discretionary Housing Payments | 80.2 | 85.9 | 92.7 |
| Early Learning and Childcare Expansion | 9.1 | – | – |
| Educational Psychologists | (0.9) | (0.9) | (0.9) |
| 2024-25 Free Personal and Nursing Care | – | – | 11.5 |
| Free School Meals Intervention1 | – | 16.0 | 22.0 |
| Free School Meals (Holiday Provision) | – | 21.8 | 21.8 |
| Health & Social Care | 257.2 | 257.2 | 257.2 |
| Health, Social Care & Mental Health | 120.0 | 120.0 | 120.0 |
| Homelessness Prevention Fund | 23.5 | 30.5 | 30.5 |
| Interim Care Funding | 20.0 | – | – |
| Living Wage | – | – | 230.0 |
| Local Government Attainment Grants | 10.0 | 10.0 | 10.5 |
| Mental Health Recovery and Renewal | 3.7 | 3.7 | – |
| National Trauma Training | 1.6 | 1.6 | 1.6 |
| Rapid Rehousing Transition Plans | 8.0 | 8.0 | 8.0 |
| Removal of Curriculum Charges | 8.0 | 8.0 | 8.0 |
| Removal of Music Tuition Charges | 12.0 | 12.0 | 12.0 |
| School Clothing Grant | 11.8 | 13.0 | 13.9 |
| School Counselling | 4.0 | 4.0 | 4.0 |
| School Workforce | 145.5 | 145.5 | 145.5 |
| Scottish Disability Assistance - Child Disability Payment | 3.2 | 4.6 | 3.5 |
| Scottish Welfare Fund | 40.9 | 40.9 | 40.9 |
| Self-Directed Support | 3.5 | 3.5 | 3.7 |
| Sensory Impairment | 0.3 | 0.3 | 0.3 |
| Support for school meal debt1 | – | 1.5 | – |
| Whole Family Wellbeing Fund | – | 32.0 | 32.0 |
| Teachers Pay | – | – | 242.0 |
| Tobacco Relates Issues | 1.3 | 1.3 | 1.3 |
| Total Revenue Funding within other Portfolios | 1,032.7 | 1,042.8 | 1,534.4 |
| Expansion of Free School Meals | 30.0 | 80.0 | 40.0 |
| Total Capital Funding within other Portfolios | 30.0 | 80.0 | 40.0 |
| Total Local Government Settlement in Local Government Finance Circular | 12,594.3 | 13,231.4 | 13,883.1 |
* This can be derived from Table 2.05 by removing Local Government Advice and Policy and funding held for agreement of Council Tax Freeze
1 Formerly combined as Free School Meals Intervention
| 2022-23 Budget £m | 2023-24 Budget £m | 2024-25 Budget £m | |
|---|---|---|---|
| Total Local Government Finance Circular | 12,594.3 | 13,231.4 | 13,883.1 |
| Attainment Scotland Fund | 56.0 | 56.0 | 54.0 |
| City Region & Growth Deals | 7.2 | 12.7 | 12.4 |
| Clyde Gateway Urban Regeneration Company | 0.5 | 0.5 | 0.5 |
| Community Bus Fund | – | 1.0 | 1.0 |
| Community Mental Health & Welbeing | 15.0 | 15.0 | 15.0 |
| Education Maintenance Allowance | 25.0 | 25.0 | 20.7 |
| Fair Start Scotland (Lot 4) | 1.1 | 0.5 | 0.6 |
| Growth Accelerator Funding | – | – | 8.5 |
| Justice Social Work | 4.0 | 0.0 | 0.0 |
| Justice Social Work top up from Offenders Services | – | 21.9 | 21.9 |
| Learning Estate Investment Programme | – | – | 10.5 |
| Low Emission Zone Support | 1.0 | 1.0 | 1.8 |
| Mental Health Officer Shortfall | 0.0 | 0.0 | 0.0 |
| No One Left Behind - Long-Term Unemployed | 20.0 | 0.0 | 0.0 |
| No One Left Behind (including Parental Employability) | 15.6 | 30.5 | 75.5 |
| Parental Employability Support Funding | 5.8 | 69.7 | – |
| Private Water Supply Grants | 1.5 | 1.5 | 1.5 |
| Schools for the Future Programme | 70.9 | 70.9 | 71.2 |
| Support for school meal debt | – | – | 1.5 |
| Support for Sustainable and Active Travel | 5.3 | 5.3 | – |
| Travel Strategy & Innovation | 4.1 | 3.1 | 3.5 |
| Young Persons Guarantee - Local Employability Partnerships | 45.0 | 0.0 | 0.0 |
| Whole Family Wellbeing Fund | 0.0 | 0.5 | 0.5 |
| Total Revenue | 278.0 | 315.1 | 300.6 |
| Capital | |||
| Capital Land and Works | 18.9 | 15.0 | – |
| City Region & Growth Deals | 226.0 | 191.3 | 190.0 |
| Community Bus Fund | – | 5.0 | 5.0 |
| Future Transport Fund | 51.0 | 33.0 | – |
| Gaelic Capital Fund | 3.0 | 4.0 | 4.0 |
| Home Energy Efficiency Programmes for Scotland (HEEPS) | 64.0 | 64.0 | 64.0 |
| Low Emission Zone Support | 1.0 | 1.0 | 0.2 |
| Recycling Improvement Fund | 13.2 | 18.7 | 19.2 |
| Regeneration Programmes* | 68.0 | 63.0 | 45.8 |
| Support for Sustainable & Active Travel | 1.0 | 1.0 | – |
| Travel Strategy and Innovation | 16.5 | 12.9 | – |
| Total Capital Funding within other Portfolios | 462.6 | 408.9 | 328.2 |
| Total Local Government Funding Outwith Core Settlement | 740.6 | 724.0 | 628.8 |
| Overall Scottish Government Funding for Local Government | 13,334.9 | 13,955.4 | 14,511.9 |
These figures represent best estimates at the time of the 2024-25 Scottish Government Budget. The actual sums payable will be notified by the relevant policy team at the earliest opportunity.
*This includes funding previously detailed for Clyde Gateway Urban Regeneration Company, Place Based Investment Programme, Regeneration Capital Grant Fund and Vacant and Derelict Investment Programme.
Contact
Email: ScottishBudget@gov.scot
There is a problem
Thanks for your feedback