Subject to Parliamentary approval of the necessary Supplementary Estimates, the Scotland Departmental Expenditure Limit (DEL) will be increased by £147,768,000 from £24,805,766,000 to £24,953,534,000.

The DEL increase takes account of the following routine adjustments to the Scottish Executive provision:

the take-up of End Year Flexibility (EYF) by the Scottish Executive amounting to £150,000,000 (£100,000,000 resource, £25,000,000 non cash and £25,000,000 capital);

an increase in depreciation of £80,740,000; and

an increase of £57,000,000 for Council Tax Benefit Adjustment.

The DEL increase also includes the following transfers between the Scottish Executive and other Government Departments, amounting to a net increase of £21,508,000. These are:

a transfer of £19,880,000 from the Department for Transport;

a transfer of £1,244,000 from the Department of Trade and Industry; and

a transfer of £384,000 from the Department for Environment, Food and Rural Affairs.

The increases will be added to the planned total of public expenditure to fund spending commitments in the current financial year.