# Budget (Scotland) Act 2014

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# Budget (Scotland) Act 2014

# 2014 asp 6                     

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 5th February 2014 and received Royal Assent                        on 12th March 2014                     

An Act of the Scottish Parliament to make provision, for financial year 2014/15, for the use of resources by the Scottish                        Administration and certain bodies whose expenditure is payable out of the Scottish Consolidated Fund, for the maximum amounts                        of borrowing by certain statutory bodies and for authorising the payment of sums out of the Fund; to make provision, for financial                        year 2015/16, for authorising the payment of sums out of the Fund on a temporary basis; and for connected purposes.                     

## **PART 1**SFINANCIAL YEAR 2014/15

### Use of resources etc.S

#### 1The Scottish AdministrationS

(1)The Scottish Administration may use resources in financial year 2014/15 for the purposes specified in column 1 of schedule                        1—                  

(a)in the case of resources other than accruing resources, up to the amounts specified in the corresponding entries in column                        2 of that schedule,                  

(b)in the case of accruing resources, up to the amounts specified in the corresponding entries in column 3 of that schedule.                  

(2)Despite paragraphs (a) and (b) of subsection (1), the resources which may be used for a purpose specified in column 1 may                        exceed the amount specified in the corresponding entry in column 2 or (as the case may be) column 3 if—                  

(a)in the case of resources other than accruing resources, the first condition is met,                  

(b)in the case of accruing resources, the second condition is met.                  

(3)The first condition is that the total resources (other than accruing resources) used in financial year 2014/15 for all purposes                        specified in column 1 does not exceed the total of the amounts specified in column 2.                  

(4)The second condition is that the total accruing resources used in financial year 2014/15 for all purposes specified in column                        1 does not exceed the total of the amounts specified in column 3.                  

#### 2Direct-funded bodiesS

(1)A direct-funded body may use resources in financial year 2014/15 for the purposes specified in column 1 of schedule 2 in relation                        to the body.                  

(2)Resources other than accruing resources may be used for those purposes up to the amounts specified in the corresponding entries                        in column 2 of that schedule.                  

(3)Accruing resources may be used for those purposes up to the amounts specified in the corresponding entries in column 3 of                        that schedule.                  

#### 3Borrowing by statutory bodiesS

In schedule 3, the amounts set out in column 2 are the amounts specified for financial year 2014/15 for the purposes of the                     enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the statutory                     bodies mentioned in that column).                  

### The Scottish Consolidated FundS

#### 4Overall cash authorisationsS

(1)For the purposes of section 4(2) of the PFA Act 2000, the overall cash authorisations for financial year 2014/15 are as follows.                  

(2)In relation to the Scottish Administration, [F1£32,644,274,000].                  

(3)In relation to the direct-funded bodies—                  

(a)the Forestry Commissioners, [F2£58,935,000],                  

(b)the Food Standards Agency, £10,800,000,                  

(c)the Scottish Parliamentary Corporate Body, [F3£77,396,000],                  

(d)Audit Scotland, £6,283,000.                  

Textual Amendments

F1Word in s. 4(2) substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **2(a)**

F2Word in s. 4(3)(a) substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **2(b)**

F3Word in s. 4(3)(c) substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **2(c)**

#### 5Contingency paymentsS

(1)This section applies where, in financial year 2014/15, it is proposed to pay out of the Scottish Consolidated Fund under section                        65(1)(c) of the Scotland Act 1998—                  

(a)for or in connection with expenditure of the Scottish Administration, a sum which does not fall within the amount specified                        in section 4(2) in relation to it, or                  

(b)for or in connection with expenditure of a direct-funded body, a sum which does not fall within the amount specified in section                        4(3) in relation to the body.                  

(2)The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.                  

(3)The Scottish Ministers may authorise payment of the sum only if they consider that—                  

(a)the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section                        65(2) of the Scotland Act 1998, and                  

(b)it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by an order under section                        7.                  

(4)But the Scottish Ministers must not authorise payment of the sum if it would result in an excess of sums paid out of the Fund                        over sums paid into the Fund.                  

(5)The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under this section                        must not exceed £50,000,000.                  

(6)Where the Scottish Ministers authorise a payment under this section they must, as soon as possible, lay before the Scottish                        Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.                  

## F4**PART 2**SFINANCIAL YEAR 2015/16

Textual Amendments

F4Pt. 2 repealed (12.3.2015) by Budget (Scotland) Act 2015 (asp 2), **ss. 8**, 10

### F46F4Emergency arrangementsS

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## **PART 3**SMISCELLANEOUS

### Amendment and repealS

#### 7Budget revision ordersS

(1)The Scottish Ministers may by order amend—                  

(a)the amounts specified in section 4(2) and (3),                  

(b)schedules 1 to 3.                  

(2)An order under this section is subject to the affirmative procedure.                  

#### 8Repeal of spent provisionsS

Part 2 (financial year 2014/15) of the Budget (Scotland) Act 2013 is repealed.

### Final provisionsS

#### 9InterpretationS

(1)In this Act, the “PFA Act 2000” means the Public Finance and Accountability (Scotland) Act 2000.                  

(2)References in this Act to accruing resources in relation to the Scottish Administration or a direct-funded body are to such                        resources accruing to the Administration or (as the case may be) that body in financial year 2014/15.                  

(3)References in this Act to the direct-funded bodies are to the bodies listed in section 4(3) (and references to a direct-funded                        body are to any of those bodies).                  

(4)Except where otherwise expressly provided, expressions used in this Act and in the PFA Act 2000 have the same meanings in                        this Act as they have in that Act.                  

#### 10CommencementS

This Act comes into force on the day after Royal Assent.

#### 11Short titleS

The short title of this Act is the Budget (Scotland) Act 2014.

## SCHEDULE 1STHE SCOTTISH ADMINISTRATION

 (introduced by section 1)

Textual Amendments

F5Word in sch. 1 inserted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(a)**

F6Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(a)**

F7Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(4)(a)**

F8Words in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(b)(i)**

F9Words in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(b)(ii)**

F10Words in sch. 1 inserted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(b)(iii)**

F11Words in sch. 1 inserted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(b)(iv)**

F12Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(b)**

F13Words in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(c)(i)**

F14Words in sch. 1 deleted (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(2)(a)**

F15Words in sch. 1 inserted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(c)(ii)**

F16Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(c)**

F17Words in sch. 1 deleted (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(2)(b)**

F18Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(d)**

F19Words in sch. 1 added (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(2)(c)**

F20Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(e)**

F21Word in sch. 1 inserted (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(2)(d)**

F22Words in sch. 1 deleted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(d)**

F23Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(f)**

F24Words in sch. 1 inserted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(e)(i)**

F25Words in sch. 1 deleted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(e)(ii)**

F26Words in sch. 1 deleted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(e)(iii)**

F27Words in sch. 1 deleted (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(2)(e)**

F28Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(g)**

F29Words in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(f)(i)**

F30Words in sch. 1 inserted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(f)(ii)**

F31Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(h)**

F32Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(4)(b)**

F33Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(i)**

F34Word in sch. 1 substituted (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(4)(a)**

F35Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(j)**

F36Word in sch. 1 substituted (20.3.2015) by virtue of The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(4)(c)**

F37Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(k)**

F38Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(l)**

F39Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(m)**

F40Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(4)(d)**

F41Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(n)**

F42Words in sch. 1 omitted (20.3.2015) by virtue of The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(g)**

F43Words in sch. 1 added (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(2)(f)**

F44Words in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(2)(h)**

F45Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(o)**

F46Word in sch. 1 inserted (16.12.2014) by The Budget (Scotland) Act 2014 Amendment Order 2014 (S.S.I. 2014/363), arts. 1(1), **3(4)(c)**

F47Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(3)(p)**

F48Word in sch. 1 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **3(4)(e)**

## SCHEDULE 2SDIRECT-FUNDED BODIES

 (introduced by section 2)

Textual Amendments

F49Word in sch. 2 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **4(2)(a)**

F50Word in sch. 2 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **4(2)(b)**

F51Word in sch. 2 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **4(2)(c)**

F52Word in sch. 2 substituted (20.3.2015) by The Budget (Scotland) Act 2014 Amendment Order 2015 (S.S.I. 2015/138), arts. 1, **4(2)(d)**

## SCHEDULE 3SBORROWING BY STATUTORY BODIES

 (introduced by section 3)