First Explanatory memorandum from the
Scotland Office on the Winter Supplementary Estimate 2007
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 Ministry of Justice.
SUPPLEMENTARY EXPENDITURE
DETAILS
In the Supplementary, the DEL provision for
the administration of the Scotland Office (which is ring fenced
within the overall Ministry of Justice (MoJ) DEL) will be increased
by £56,000 from £6,599,000 to £6,655,000, to take
account of the transfer from the Scottish Executive to cover a
change in their IT PC recharging policy.
Also included in the Supplementary, the Scotland
DEL (net of depreciation & impairments) will be increased
by £786,601,000 from £26,270,801,000 to £27,057,409,000.
This includes:
1. Take up of EYF by the Scottish Executive
of £655,000,000; and
2. £155,991,000 in reserve claims and
transfers as follows.
— A transfer of £25,947,000 from
the Department for Transport for rail services in Scotland;
— A transfer of £130,100,000 due
to a classification change in respect of the funding of Scottish
Water Cost of Capital; and
— A transfer of £56,000 to the
Scotland Office for IT PC Recharge.
CHANGES TO
THE AME
1. Additional provision of £1,139,000
for Student Loans;
2. Additional provision of £172,998,000
for NHS Pensions (Scotland);
3. Additional provision of £41,095,000
for Teachers Pensions (Scotland);
4. Reduction in provision of £16,503,000
for Roads Capital Charges; and
5. Reduction in provision of £100,000
for Central Government subsidy to local authority housing.
CHANGES TO
NON BUDGET
1. An increase in receipts of £318,529,000
in respect of NI contributions.
There is an increase in the grant payable to
the Scottish Consolidated Fund of £331,883,000.
A reconciliation table is attached at Annex
A; this reconciles the spending of the Scottish Executive with
the grant payable to the Scottish Consolidated Fund.
November 2007
Annex A
GRANT PAYABLE TO THE SCOTTISH CONSOLIDATED
FUND
£ million
|
Position
at Main
Estimate
|
Winter
Supplementary
Changes
| Position
following
Winter
Supplementary
|
Expenditure Classified as DEL1
| 26,627.863 | 810.991
| 27,438.854 |
| Transfers | |
| |
| add: | |
| |
| Take up of EYF | | 655.000
| |
| Transfer from DfT | | 25.947
| |
| Transfer to SO | | -0.056
| |
Classification change iro funding for Scottish Water
cost of capital
| | 130.100 |
|
| Expenditure Classified as AME | 3,488.991
| 198.629 | 3,687.620
|
| Add: | |
| |
| Decrease in Student Loans |
| 1.139 | |
| Decrease in CG Subsidy to LA Housing |
| -0.100 | |
| Increase in NHS Pensions (Scotland) |
| 172.998 | |
| Increase in Teachers Pensions (Scotland) |
| 41.095 | |
| Roads Capital Charges | |
-16.503 | |
| Non Domestic Rates Income | 1,859.727
| 0.000 | 1,859.727
|
| Total Managed Expenditure | 31,976.581
| 1,009.620 | 32,986.201
|
| add: | |
| |
Repayments of principle of existing (pre 1 April
1999) debt to National Loans Fund
| 10.000 | 0.000 | 10.000
|
| Police Loan Charges | 14.708
| 0.000 | 14.708 |
| Housing Stock Transfers | 0.000
| 0.000 | 0.000 |
| 24.708 | 0.000
| 24.708 |
| less: | |
| |
| Supported Borrowing by Local Authorities |
305.156 | 0.000 | 305.156
|
| Non Domestic Rates Income | 1,859.727
| 0.000 | 1,859.727 |
| National Insurance Fund Payments towards Scottish National Health Service
| 1,405.546 | 318.529 | 1,724.075
|
| Non Voted expenditure | 11.500
| 0.000 | 11.500 |
| 3,581.929 | 318.529
| 3,900.458 |
| Cash to accruals adjustments |
| | |
| depreciation | 337.055 |
24.390 | 361.445 |
| cost of capital | 867.997 |
109.212 | 977.209 |
| Impairments | 20.000 | 0.000
| 20.000 |
Resource to cash adjustments for NHS and
Teachers Pensions
| 2,561.445 | 190.876 | 2,752.321
|
| Other Cash to Accrual Adjustments | 19.470
| 34.730 | 54.200 |
| 3,805.967 | 359.208
| 4,165.175 |
| Grant payable to Scottish Consolidated Fund
| 24,613.393 | 331.883
| 24,945.276 |
1 The figures are gross and therefore include depreciation and impairments
| | | |
|
