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Published by The Scottish Parliamentary Corporate Body
Resource Spending Review and pre-Budget scrutiny
Author: Ross Burnside, Ailsa Burn-Murdoch, Allan Campbell, Andrew Feeney-Seale, Nicola Hudson, Greig Liddell and Fraser Murray
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Published: Wednesday 22 Jun 2022 (SB 22-33)
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Overview
Report
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Overview
Report
Executive Summary
Budget outlook
The Resource Spending Review - context
Less detail provided due to current uncertainties
Spending plans
Budget priorities
Unprotected budgets face a squeeze
Largest level 2 increases and decreases over the RSR period
Scottish Fiscal Commission forecasts
Overall net tax position
Income tax net position worsening
Large income tax reconciliations ahead
Classification of Functions of Government (COFOG)
Economy
Labour and capital markets
Fair work
Increased collaboration across national bodies
Capital investment
Context
Revised capital spending plans
Financial Transactions
Revenue financing
Capital borrowing
The 5% cap on repayment commitments
Public sector
The need for reform
The scale of the devolved public sector
Public sector pay
Public sector efficiencies
Local government
Core funding “protected” in cash terms
Resource funding to local government transferred from other portfolios
Local government allocations and the National Care Service
A New Deal for Local Government
Net Zero, Energy and Transport
National Outcomes
Equalities
Key challenges and opportunities
Human Rights Budgeting and Equalities Budgeting
Sources
Image: Figure 1: Change in resource spending over the spending review period
Image: Figure 2: Absolute indicative real terms changes £m, level 2 Budgets, 2022-23 to 2026-27 - where changes are larger that £20m
Image: Figure 3: Forecasts for Scottish and UK economy
Image: Figure 4: The implied overall net tax position
Image: Figure 5: The implied income tax net position
Image: Figure 6: Indicative and final income tax reconciliations
Image: Figure 7: Comparing original and revised capital spending reviews (CSRs)
Image: Figure 8: Change in employment in the devolved public sector
Image: Figure 9: How is Scotland performing?
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Scottish Government. (2022). Resource Spending Review . Retrieved from
https://www.gov.scot/publications/scottish-resource-spending-review/#:~:text=The%20Resource%20Spending%20Review%20is,focused%20on%20delivering%20our%20outcomes.
Scottish Fiscal Commission . (2022). Scotland's Economic and Fiscal Forecasts. Retrieved from
https://www.fiscalcommission.scot/wp-content/uploads/2022/05/Scotlands-Economic-and-Fiscal-Forecasts-May-2022.pdf
Scottish Government . (2022). Medium Term Financial Strategy. Retrieved from
https://www.gov.scot/publications/scotlands-fiscal-outlook-scottish-governments-medium-term-financial-strategy-2/
Scottish Government. (2022). Resource Spending Review: Equality and Fairer Scotland Statement. Retrieved from
https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2022/05/resource-spending-review-equality-fairer-scotland-statement/documents/resource-spending-review-equality-fairer-scotland-statement/resource-spending-review-equality-fairer-scotland-statement/govscot%3Adocument/resource-spending-review-equality-fairer-scotland-statement.pdf
Scottish Government . (2022). The Outcome of the Targeted Review of the Capital Spending Review - Updated Spending Allocations for 2023-24 to 2025-26. Retrieved from
https://www.gov.scot/publications/outcome-targeted-review-capital-spending-review-updated-spending-allocations-2023-24-2025-26/documents/
Last Updated: 12/12 1:02pm
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