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:

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:

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.