The Barnett formula applies to changes in departmental DEL budgets, not when departments make spending or policy announcements.
The UK government has provided the Scottish Government with an additional £6.5 billion of Barnett-based funding this year. It is for the Scottish Government to decide how to allocate this funding across its devolved responsibilities, including how to provide support to the culture sector.
If the Treasury provides additional funding to departments in areas that are devolved in Scotland then the Scottish Government will receive additional funding through the Barnett formula. Final funding allocations will be confirmed at Supplementary Estimates.