Appendix
Memorandum submitted by the Scotland Office
This memorandum provides information in relation
to the Winter Supplementary Estimate for the Scotland Office.
The provision for the Scotland Office (including the Grant to
the Scottish Executive) is carried as a separate Request for Resources
on the Main Estimates for the Department for Constitutional Affairs.
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Supplementary Expenditure Details
In the Supplementary, the Scotland DEL (net of depreciation
& impairments) will be increased by £147,768,000 from
£24,805,766,000 to £24,953,534,000. This includes:
(i) take up of EYF by the Scottish Executive
of £150,000,000 (£100,000,000 resource, £25,000,000
non cash and £25,000,000 capital) to fund spending commitments
in the current financial year
(ii) £78,508,000 in reserve claims and transfers
as detailed below.
A number of changes in the DEL arise from transfers
to and from other departments. Details are:
(i) A reserve claim transfer of £57,000,000
for the Council Tax Benefit Adjustment mechanism;
(ii) A transfer of £19,880,000 from the Department
for Transport for the indexation of Network Rail Funding;
(iii) A transfer of £1,244,000 from the
Department of Trade and Industry for Waste Electrical and Electronic
Equipment Directive;
(iv) A transfer of £384,000 from the Department
for the Environment, Food and Rural Affairs for Scotland element
of Bio-energy Infrastructure Scheme.
(v) an increase in depreciation of £80,740.
Changes to the AME:
(i) additional provision of £45,299,000 for
NHS and Teachers Pension Schemes;
(ii) additional provision of £6,593,000 for
Roads Capital Charges; and
(iii) additional provision of £900,000 for Central
Government subsidy to local authority housing.
Non-budget items:
(i) additional provision of £55,138,000 for
Housing Stock Transfers in respect of Western Isles Debt Redemption;
and
(ii) a reduction of £99,752,000 for changes
in funding from other sources and cash to accrual adjustments.
As a result of these changes there is an increase
in the Net Cash Requirement of £236,686,000.
The grant to the Scottish Consolidated Fund increases
by £236,686,000 from £22,653,392,000 to £22,890,078,000.
A Grant reconciliation table is attached at Annex
A.
21 November 2006
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