Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Budget (Scotland) Act 2023 Amendment Regulations 2023 and come into force on the day after the day on which they are made.

(2) In these Regulations, “ the Act” means the Budget (Scotland) Act 2023.

Amendment of amounts specified in section 4

2.  In section 4 (overall cash authorisations) of the Act—

(a) for the amount specified in subsection (2) (the Scottish Administration), substitute “£52,300,804,490”,

(b) for the amount specified in subsection (3)(a) (the Scottish Parliamentary Corporate Body), substitute “£117,598,000”,

(c) for the amount specified in subsection (3)(b) (Audit Scotland), substitute “£17,394,000”.

Amendment of schedule 1

3.—(1) Schedule 1 (the Scottish Administration) of the Act is amended in accordance with paragraphs (2) to (5).

(2) In column 1 (purposes) of the table—

(a) in relation to purpose 1, after “their”, insert “NHS Recovery,”,

(b) in relation to purpose 2—

(i) omit “, Housing and Local Government”,

(ii) omit “financial support to local authorities, including the guaranteed combined general revenue grant and distributable non-domestic rates income; a general capital grant and other local authority revenue and capital grants for specific purposes, including the Transfer of the Management of Development Funding and the Vacant and Derelict Land Fund; other services, including discretionary payments under the Bellwin scheme covering floods, storms and other emergencies; funding to support research and the development and design of local taxation and local government governance;”,

(iii) after “resilience and engagement”, insert “; talent attraction and retention”,

(c) in relation to purpose 3—

(i) for “Finance and the Economy”, substitute “Wellbeing Economy, Fair Work and Energy”,

(ii) omit “the running and capital costs of the Scottish Public Pensions Agency;”,

(iii) omit “expenditure on corporate and central services, including procurement and e-commerce; support for the running costs of Scottish Futures Trust Limited; digital strategy and economy; expenditure in relation to the Office of Chief Statistician;”,

(iv) omit “and Green Growth Accelerator”,

(v) omit “regeneration programmes; planning;”,

(vi) after “industry, innovation”, insert “, entrepreneurship”,

(vii) omit “the Enterprise and Skills Analytical Unit;”,

(viii) omit “the Accountant in Bankruptcy;”,

(ix) omit “consumer policy related spend;”,

(x) omit “contributions and grants relating to regeneration; community-led regeneration; community engagement; community empowerment;”,

(xi) after “investment and exports”, insert “; investment in energy decarbonisation and hydrogen, carbon capture, utilisation and storage (CCUS) and negative emissions technologies; Fuel Insecurity Fund; and support of offshore wind supply chain opportunities”,

(d) in relation to purpose 4—

(i) after “Equity Funding;”, insert “pupil support and wellbeing;”,

(ii) after “child protection”, for “and”, substitute “;”,

(iii) after “vulnerable children;”, insert “supporting care experienced children and young people; Caregivers;”,

(iv) after “services workforce;”, insert “supporting children’s services reform;”,

(v) after “disabled children;”, insert “supporting disabled children and young people;”,

(vi) after “Promise Scotland;”, insert “holistic Whole Family Wellbeing;”,

(e) in relation to purpose 5, for “Veterans”, substitute “Home Affairs”,

(f) in relation to purpose 6—

(i) for “Net Zero, Energy and Transport”, substitute “Transport, Net Zero and Just Transition”,

(ii) omit “running costs in relation to offshore wind activities;”,

(iii) omit “advisory, research and development services;”,

(iv) omit “botanical and scientific services; administration, land management and other agricultural services; natural economy, including”,

(v) omit “and peatland”,

(vi) omit “funding for land reform and community ownership;”,

(vii) omit “Royal Botanic Garden Edinburgh; the Scottish Land Commission;”,

(viii) for “Scottish Forestry; Forestry and Land Scotland; the promotion of forestry and land management, including advising on the development and delivery of forestry policy; regulating the forestry sector and supporting it through grants; managing Scotland’s national forests and land”, substitute “the Green Jobs Fund; the Green Growth Accelerator”,

(g) in relation to purpose 7—

(i) after “Rural Affairs”, insert “, Land Reform”,

(ii) omit “including grants for”,

(iii) omit “rural development generally;”,

(iv) omit “agricultural education;”,

(v) after “support reform;”, insert “land based learning; funding for land reform and community ownership; the Scottish Land Commission;”,

(vi) after “Crown Estate Scotland”, insert “; peatland restoration; wildlife management; analytical and scientific support to help improve rural and environmental policy including funding of environment, natural resources and agriculture research: Strategy 2022-27 (ENRA), and First Minister’s Environmental Council; Royal Botanic Garden Edinburgh; Scottish Forestry; the promotion of forestry and land management, including advising on the development and delivery of forestry policy; regulating the forestry sector and supporting it through grants; Forestry and Land Scotland; managing Scotland’s national forests and land”,

(h) in relation to purpose 8, omit “; talent attraction and retention”,

(i) in relation to purpose 9—

(i) for “Covid Recovery”, substitute “Finance”,

(ii) for “running costs of Scottish Resilience, including supporting community resilience projects”, substitute “the running and capital costs of the Scottish Public Pensions Agency; financial support to local authorities, including the guaranteed combined general revenue grant and distributable non-domestic rates income; general capital grants and other local authority revenue and capital grants for specific purposes, including the Transfer of the Management of Development Funding and the Vacant and Derelict Land Fund; other services, including discretionary payments under the Bellwin scheme covering floods, storms and other emergencies; funding to support research and the development and design of local taxation and local government governance; expenditure on corporate and central services, funding to support the central performance, delivery and resilience functions of the organisation”,

(iii) for “funding to support social research and analysis”, substitute “funding of the Accountant in Bankruptcy, running costs of the Scottish COVID-19 public inquiry as well as costs of responding to both the Scottish and UK inquiries”,

(iv) after “Information legislation;”, insert “funding of a strategy function which supports effective policy across the organisation;”,

(j) in relation to purpose 11—

(i) omit “of Births, Deaths and Marriages”,

(ii) for “and administrative”, substitute “, administrative and capital investment”,

(iii) omit “(including costs associated with running the ScotlandsPeople Centre and delivery of Scotland’s Census)”.

(3) In column 2 (amount of resources, other than accruing resources) of the table—

(a) for the amount specified—

(i) in relation to purpose 1, substitute “18,303,251,000”,

(ii) in relation to purpose 2, substitute “6,662,624,000”,

(iii) in relation to purpose 3, substitute “1,390,814,000”,

(iv) in relation to purpose 4, substitute “4,731,359,000”,

(v) in relation to purpose 5, substitute “3,220,269,000”,

(vi) in relation to purpose 6, substitute “4,307,820,000”,

(vii) in relation to purpose 7, substitute “1,173,419,000”,

(viii) in relation to purpose 8, substitute “271,584,000”,

(ix) in relation to purpose 9, substitute “12,604,890,000”,

(x) in relation to purpose 10, substitute “198,704,000”,

(xi) in relation to purpose 11, substitute “33,321,000”,

(xii) in relation to purpose 13, substitute “6,611,000”,

(xiii) in relation to purpose 14, substitute “174,097,000”,

(xiv) in relation to purpose 15, substitute “2,423,000”,

(xv) in relation to purpose 17, substitute “22,968,000”,

(xvi) in relation to purpose 18, substitute “6,921,001,000”,

(xvii) in relation to purpose 19, substitute “11,246,000”,

(b) in the final row, in relation to the total amount of resources, substitute “60,053,218,000”.

(4) In column 3 (amount of accruing resources) of the table—

(a) for the amount specified—

(i) in relation to purpose 9, substitute “20,000,000”,

(ii) in relation to purpose 17, substitute “5,000,000”,

(b) in the final row, in relation to the total amount of resources, substitute “8,264,500,000”.

(5) In the table, after purpose 20 and the corresponding entries in columns 2 and 3 insert—

Amendment of schedule 2

4.—(1) The table in schedule 2 (direct-funded bodies) of the Act is amended in accordance with paragraph (2).

(2) In column 2 (amount of resources, other than accruing resources), for the amount specified in relation to purpose 2, substitute “18,471,000”.

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Budget (Scotland) Act 2023 (“ the Act”).

Regulation 2 amends the overall cash authorisations specified in section 4(2) and (3) of the Act.

Regulation 3(2) amends purposes 1 to 9 and 11 in schedule 1 of the Act for which the Scottish Ministers may use resources in the financial year 2023/24.

Regulation 3(3) amends the amounts of resources other than accruing resources that may be used for purposes 1 to 11, 13 to 15 and 17 to 20 in schedule 1 of the Act. It also amends the total amount of resources for all the purposes in that schedule.

Regulation 3(4) amends the amounts of accruing resources that may be used for purposes 9 and 17 in schedule 1 of the Act. It also amends the total amount of accruing resources for all the purposes in that schedule.

Regulation 3(5) adds a new purpose 21 in schedule 1 of the Act, for which the Scottish Ministers may use resources in the financial year 2023/24.

Regulation 4 amends the amount of resources other than accruing resources that may be used for purpose 2 in schedule 2 of the Act.