# Budget (Scotland) Act 2015

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# Budget (Scotland) Act 2015

# 2015 asp 2                     

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 4th February 2015 and received Royal Assent                        on 11th March 2015.                     

An Act of the Scottish Parliament to make provision, for financial year 2015/16, 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 2016/17, for authorising the payment of sums out of the Fund on a temporary basis; and for connected purposes.                     

## **PART 1**SFINANCIAL YEAR 2015/16

### Use of resources etc.S

#### 1The Scottish AdministrationS

(1)The Scottish Administration may use resources in financial year 2015/16 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 2015/16 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 2015/16 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 2015/16 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 2015/16 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 2015/16 are as follows.                  

(2)In relation to the Scottish Administration, [F1£34,090,523,000].                  

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

(a)the Forestry Commissioners, [F2£62,450,000],                  

(b)the Scottish Parliamentary Corporate Body, [F3£77,633,000],                  

(c)Audit Scotland, [F4£77,566,000].                  

Textual Amendments

F1Word in s. 4(2) substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **2(a)**

F2Word in s. 4(3)(a) substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **2(b)**

F3Sum in s. 4(3)(b) substituted (17.12.2015) by The Budget (Scotland) Act 2015 Amendment Regulations 2015 (S.S.I. 2015/434), regs. 1(1), **2(c)**

F4Word in s. 4(3)(b) substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **2(c)**

#### 5Contingency paymentsS

(1)This section applies where, in financial year 2015/16, 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 regulations 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 2016/17

### 6Emergency arrangementsS

(1)This section applies if, at the beginning of financial year 2016/17, 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 2015/16 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 2016/17.                  

## **PART 3**SMISCELLANEOUS

### Amendment and repealS

#### 7Budget revision regulationsS

(1)The Scottish Ministers may by regulations amend—                  

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

(b)schedules 1 to 3.                  

(2)Regulations under this section are subject to the affirmative procedure.                  

#### 8Repeal of spent provisionsS

Part 2 (financial year 2015/16) of the Budget (Scotland) Act 2014 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 2015/16.                  

(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 2015.

## SCHEDULE 1STHE SCOTTISH ADMINISTRATION

 (introduced by section 1)

Textual Amendments

F5Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(a)**

F6Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(4)(a)**

F7Words in Sch. 1 deleted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(2)(a)(i)**

F8Words in Sch. 1 inserted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(2)(a)(ii)**

F9Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(b)**

F10Word in sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(c)**

F11Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(4)(b)**

F12Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(d)**

F13Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(e)**

F14Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(f)**

F15Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(g)**

F16Words in Sch. 1 inserted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(2)(b)(i)**

F17Words in Sch. 1 deleted (17.12.2015) by The Budget (Scotland) Act 2015 Amendment Regulations 2015 (S.S.I. 2015/434), regs. 1(1), **3(2)**

F18Words in Sch. 1 inserted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(2)(b)(ii)**

F19Words in Sch. 1 inserted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(2)(b)(iii)**

F20Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(h)**

F21Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(i)**

F22Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(j)**

F23Word in sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(k)**

F24Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(4)(c)**

F25Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(l)**

F26Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(m)**

F27Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(n)**

F28Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(4)(d)**

F29Sum in Sch. 1 substituted (17.12.2015) by The Budget (Scotland) Act 2015 Amendment Regulations 2015 (S.S.I. 2015/434), regs. 1(1), **3(3)(m)**

F30Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(o)**

F31Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(p)**

F32Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(3)(q)**

F33Word in Sch. 1 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **3(4)(e)**

## SCHEDULE 2SDIRECT-FUNDED BODIES

 (introduced by section 2)

Textual Amendments

F34Word in Sch. 2 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **4(2)(a)**

F35Sum in Sch. 2 substituted (17.12.2015) by The Budget (Scotland) Act 2015 Amendment Regulations 2015 (S.S.I. 2015/434), regs. 1(1), **4(3)**

F36Word in Sch. 2 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **4(2)(b)**

F37Word in Sch. 2 substituted (22.3.2016) by The Budget (Scotland) Act 2015 Amendment Regulations 2016 (S.S.I. 2016/158), regs. 1(1), **4(2)(c)**

## SCHEDULE 3SBORROWING BY STATUTORY BODIES

 (introduced by section 3)