Skip to main content

Departmental Expenditure Limits

Volume 519: debated on Tuesday 23 November 2010

Subject to parliamentary approval of the necessary supplementary estimates, the departmental expenditure limit (DEL) for Scottish Government will be increased by £302,413,000 from £28,401,374,000 to £28,703,787,000. Within the total DEL change, the impact on resources and capital is set out in the following table:

£’000

Change

New DEL

Resource DEL

158,993

25,857,454

Of which:

Non Ring-Fenced

125,993

25,243,842

Capital DEL

149,621

3,388,567

Resource DEL + Capital DEL

308,614

29,246,021

Less Depreciation

6,201

542,234

Total DEL

302,413

28,703,787

DEL provision for the Scotland Office will remain unchanged.

The increase in the Scotland DEL takes account of the following adjustments to the Scottish Government provision:

the take-up of end-year flexibility (EYF) by the Scottish Government amounting

to £302,621,000 (including £6,201,000 for depreciation and impairments);

Clear Line Of Sight classification changes—student loans of £4,500,000.

The DEL increase also includes the following changes:

a transfer of £1,180,000 from the Home Office in respect of the migration impact fund;

a transfer of £100,000 from the Department for Environment Food and Rural Affairs (DEFRA) to Marine Scotland in respect of marine protected areas;

a transfer of £213,000 from the Department for Children, Schools and Families in

respect of the Child Trust Fund.

ANNEX A

changes to del

Scotland Office DEL

1. The Scotland Office DEL will remain unchanged.

Scotland DEL

1. Take-up of EYF by the Scottish Government of £302,621,000 (£153,000,000 near cash, £33,000,000 non-cash and £149,621,000 capital);

2. Clear Line Of Sight classification changes amounting to £4,500,000; and

3. Other transfers of £1,493,000 as follows:

a transfer of £1,180,000 from the Home Office in respect of the migration impact fund;

a transfer of £100,000 from the Department for Environment Food and Rural Affairs (DEFRA) to Marine Scotland in respect of marine protected areas;

a transfer of £213,000 from the Department for Children, Schools and Families in respect of the child trust fund.

4. In addition, provision for depreciation increases by £6,201,000.

5. Within the total DEL change, the impact on resources and capital is set out in the following table:

£’000

Change

New DEL

Resource DEL

158,993

25,857,454

Of which:

Non Ring-Fenced

125,993

25,243,842

Capital DEL

149,621

3,388,567

Resource DEL + Capital DEL

308,614

29,246,021

Less Depreciation/Impairments

6,201

542,234

Total DEL

302,413

28,703,787

changes to ame

1. An increase in provision of £2,686,000 for NHS pensions (Scotland);

2. An increase in provision of £40,293,000 for teachers pensions (Scotland);

3. An increase in provision of £20,000,000 for NHS impairments;

4. A reduction in provision of £5,258,000 for student loans; and

5. A reduction in provision of £4,500,000 for Clear Line Of Sight classification changes—student loans.

changes to non budget

1. A reduction of £177,737,000 for changes in cash to accrual adjustments.

There is an increase in the grant payable to the Scottish Consolidated Fund of £539,572,000 from £26,609,096,000 to £27,148,668,000.