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Ais-eòlas
Published by The Scottish Parliamentary Corporate Body
Budget 2023-24
Author: Ross Burnside, Ailsa Burn-Murdoch, Allan Campbell, Andrew Feeney-Seale, Nicola Hudson, Greig Liddell, Wojciech Krakowiak, Scott Mackay
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Published: Monday 19 Dec 2022 (SB 22-73)
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Overview
Report
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Overview
Report
Summary
Context for Budget 2023-24
Overall spending and the 2022-23 baseline
What is the best measure of inflation?
Budget allocations
Total allocations
Portfolio allocations
Resource and Capital allocations
Social security
Largest Budget changes
Tax
Income tax
Income tax proposals
Income tax revenues
Income tax net position
Impact on individuals
National insurance contributions
Other devolved taxes
Non-domestic rates
Land and buildings transaction tax
Scottish landfill tax
The Scottish Fiscal Commission forecasts
Economic growth and inflation
Labour market and earnings
Forecast comparison
Social security
Capital and infrastructure
Borrowing powers
Financial transactions
Revenue financing and the 5% cap
Local government
Changes to the “core” revenue allocation
Funding local government pay deals
Council tax
Climate change
Delivering a just transition
Climate Change Assessment of the Budget
Carbon assessment
Taxonomy of capital spending
National outcomes and the National Performance Framework
National outcomes in the Budget
Review of the national outcomes
Human rights budgeting, and mainstreaming Transparency, Participation and Accountability in the Scottish Budget
Background
Three principles of human rights budgeting
How does the Budget measure up?
Transparency
Participation
Accountability
Mainstreaming and Committee scrutiny
Equality and fairer Scotland Budget Statement
What is the Equality and Fairer Scotland Budget Statement?
What is in this year’s Equality and Fairer Scotland Budget Statement?
Changes to EFSBS
Equality, Inclusion and Human Rights budget
Public sector pay
Potential budgetary challenges
Public sector pay and awards – impact on overall spend
Social security
National Care Service
Net Zero
Summary
Context for Budget 2023-24
Overall spending and the 2022-23 baseline
Budget allocations
Largest Budget changes
Tax
The Scottish Fiscal Commission forecasts
Capital and infrastructure
Local government
Climate change
National outcomes and the National Performance Framework
Human rights budgeting, and mainstreaming Transparency, Participation and Accountability in the Scottish Budget
Equality and fairer Scotland Budget Statement
Public sector pay
Potential budgetary challenges
Sources
Image: Figure 1: Allocation of TME
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Image: Figure 2: Absolute change in Resource and Capital, 2022-23 to 2023-24
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Image: Figure 3: Fiscal Resource and Capital, including financial transactions, by portfolio 2023-24
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Image: Figure 4: Resource and Capital allocations
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Image: Figure 5: Devolved social security spending
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Image: Figure 6: Largest real terms changes, level 3 Budget lines, 2022-23 to 2023-24, £ million
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Image: Figure 13: CPI inflation forecasts comparison, % change on previous year
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Image: Figure 14: Employment growth, SFC and OBR forecasts, % change on previous year
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Image: Figure 15: Real disposable income per person growth forecast, % change on the previous year
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Image: Figure 16: GDP comparison of forecasts
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Image: Figure 17: SFC forecasts for social security
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Image: Figure 18: Total capital budget, 2023-24
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Image: Figure 19: Carbon Assessment of the Scottish Budget, million tonnes carbon dioxide equivalent
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Image: Figure 20: Carbon intensity of Scottish Budgets, total emissions compared to Total Managed Expenditure, since 2010-11
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Image: Figure 21: Primary national outcomes and performance assessment, by portfolio, and real terms change in portfolio budget
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Image: Figure 7: Impact of Scottish Government tax policy decisions on income tax revenues, 2023-24
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Image: Figure 8: Income tax net position, £ million
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Image: Figure 9: Non-domestic rates poundage rates, 2023-24
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Image: Figure 10: Forecast income from Non-domestic rates
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Image: Figure 11: Forecast income from Land and buildings transaction tax
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Image: Figure 12: Forecast income from Scottish landfill tax
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[accessed 15 December 2022]
Last Updated: 23/11 8:31pm
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