# 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, £32,873,811,000.                  

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

(a)the Forestry Commissioners, £64,000,000,                  

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

(c)the Scottish Parliamentary Corporate Body, £78,871,000,                  

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

#### 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.                  

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

### 6Emergency arrangementsS

(1)This section applies if, at the beginning of financial year 2015/16, there is no overall cash authorisation for that year                        for the purposes of section 4(2) of the PFA Act 2000.                  

(2)Until there is in force a Budget Act providing such authorisation, there is to be taken to be an overall cash authorisation                        for each calendar month of that year in relation to each of—                  

(a)the Scottish Administration,                  

(b)the direct-funded bodies,                  

of an amount determined under subsection (3).

(3)That amount is whichever is the greater of—                  

(a)one-twelfth of the amount specified in section 4(2) or (3) in relation to the Scottish Administration or (as the case may                        be) the direct-funded body in question,                  

(b)the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 in the corresponding                        calendar month of financial year 2014/15 for or in connection with expenditure of the Scottish Administration or (as the case                        may be) that direct-funded body.                  

(4)Section 4 of the PFA Act 2000 has effect accordingly.                  

(5)This section is subject to any provision made by a Budget Act for financial year 2015/16.                  

## **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)

## SCHEDULE 2SDIRECT-FUNDED BODIES

 (introduced by section 2)

## SCHEDULE 3SBORROWING BY STATUTORY BODIES

 (introduced by section 3)