Scotland Office written statement – made at on 9 February 2015.
Subject to Parliamentary approval of the necessary Supplementary Estimate the Scottish Government’s DEL net of depreciation and impairments will be increased by £598,482,000 from £28,708,902,000 to £29,307,384,000. Within the total DEL change, the impact on resources and capital is set out in the following table
£’000 | Changes | Revised DEL |
Resource DEL (RDEL) | 94,551 | 26,723,200 |
of which: | ||
RDEL excluding depreciation | 2,351 | 25,810,715 |
depreciation ring-fenced in RDEL | 92,200 | 730,937 |
student loans ring-fenced in RDEL | 0 | 181,548 |
Capital DEL | 596,131 | 3,498,539 |
The increase in the Scotland DEL takes account of the following adjustments to the Scottish Government provision amounting to increases of £690,682,000:
· Increase of Barnett Consequentials - Council Tax Freeze Grant of £32,538,000 (Resource DEL) ;
· Increase of £2,324,000 for Autumn 2014 Statement Barnett consequentials (Resource DEL);
· Budget Exchange transfers of £142,243,000 (Resource DEL), £42,200,000 (Resource DEL depreciation) and £34,805,000 (Capital DEL);
· Transfer from the Department for Culture Media and Sport Energy and Climate Change of £70,830,000 in respect of Urban Broadband (Capital DEL);
· Transfer from the Department of Energy and Climate Change of £15,101,000 in respect of the Energy Agreement (Capital DEL);
· Transfer from the Department of Energy and Climate Change of £2,495,000 in respect of Energy efficiency (Capital DEL);
· Transfer from the Department for Transport of £1,121,000 for Dundee-London Public Service Obligation (Resource DEL);
· Transfer from the Department for Work and Pensions of £1,568,000 for Fit for Work (Resource DEL);
· Transfer from the Department for Work and Pensions of £600,000 for Single Fraud Investigation Service (Resource DEL);
· A transfer for Cash Management Rebate of £379,000 (Resource DEL);
· A transfer for the Coastal Communities Fund of £4,083,000 (Resource DEL);
· A transfer of Non-cash costs for the Higher & Further Education Sector of £50,000,000 (Resource DEL depreciation);
· A transfer for the Queensferry Crossing: re-payment of Prepayment (Stage 2) of £24,000,000 (Capital DEL);
· A transfer for the RDEL adjustment: VAT on Legal Services of £184,000 (Resource DEL);
· A reserve claim of £847,000 in respect of the G8 Policing Costs (Resource DEL);
· A reserve claim of £832,000 in respect of the Blue Lights Charities (Resource DEL);
· A reserve claim of £5,000,000 in respect of the Glasgow School of Art (Resource DEL);
· A reserve claim of £2,900,000 in respect of the Utilisation of Scottish Cultural Collections (Capital DEL);
· A reserve claim of £300,000,000 in respect of the Private Finance Deals coming on Balance Sheet (Capital DEL);
· A switch of £189,000,000 from resource DEL to capital DEL (Resource DEL);
· A switch of £189,000,000 from resource DEL (Capital DEL);
· A transfer of £5,000,000 for the Shetland Isles (Capital DEL).
The overall effect of these changes is to increase the grant to the Scottish Consolidated Fund by £201,031,000.