Corporate report

Scotland Office and OAG Annual Report and Accounts 2024-2025: Tables

Published 25 July 2025

Applies to Scotland

Each of the tables included in the Office of the Secretary of State for Scotland and Office of the Advocate General for Scotland Annual Report and Accounts 2024-2025 are set out below:

1. Government Greening Commitments

The Scotland Office reports on the areas of the Government Greening Commitments set out in this table:
	2023-24	2024-25
Air Travel (CO2e tonnes)	75.42	41.86
Air Miles	291080	161593
Rail Travel (CO2e tonnes)	21.78	22.04
Rail Miles	381551	386248
Heating* (CO2e tonnes)	16.86	20.46
Electricity* (CO2e tonnes)	15.54	15.04
Waste* (CO2e tonnes)	1.91	2.73
Total CO2e Emissions (Tonnes)	131.51	102.13
Water Consumption* (Cubic Metres)	1242	940
Paper (Reams)	145	100
* Information only available for Dover House, London. HMRC reports for Queen Elizabeth House, Edinburgh.

2. Department - Resource (Administration Costs)

Resource Spending in Departmental Expenditure Limits (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Scotland Office and Office of the Advocate General	13263	13818	555	4%

3. Boundary Commission for Scotland - Resource (Programme Costs)

Resource Spending in Departmental Expenditure Limits (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Boundary Commission for Scotland	280	413	133	32%

4. Grant payable to the Scottish Consolidated Fund and Scottish Rate of Income Tax (Non-Budget Costs)

Resource Spending in Departmental Expenditure Limit (RDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Grant payable to the Scottish Consolidated Fund	28,254,958	30,452,620	2,197,662	7%
Scottish Rate of Income Tax	20,305,182	20,305,182	-	0%
Total	48,560,140	50,757,802	2,197,662	7%

5. Scotland Office and the Office of the Advocate General – Capital

Capital Spending in Departmental Expenditure Limit (CDEL)	Outturn £000	Estimate £000	Underspend £000	Percentage of Estimate
Scotland Office and Office of the Advocate General	44	50	6	12%

6. Reconciliation of Resource Expenditure between Estimate, Accounts and Budgets

Reconciliation of Resource Expenditure between Estimate, Accounts and Budgets
	2024-25 £000	2023-24 £000
Net Resource Outturn (Estimates)	48,573,684	45,970,797
Adjustments to remove non budget items	(48,560,140)	(45,957,113)
Total Resource Budget Outturn	13,543	13,684
Of which
Departmental Expenditure Limit (DEL)	13,543	13,684
Adjustments include
Non Budget items*	48,560,140	45,957,113
Net Operating Costs (Accounts)	48,573,684	45,970,797
*Non Budget items are the Grant Payable to the Scottish Consolidated Fund and Payover of Scottish Rates of Income Tax to the Consolidated Fund. See Statement of Outturn against Parliamentary Supply SOPS1

7. Membership and Business of the Joint Management Board 2024-25

Membership and Business of the Joint Management Board 2024-25
Ministerial - Previous Conservative Administration - Until July 2024
Chair – SofS Scotland, Rt Hon. Alister Jack MP (until July 2024)
Lord Cameron - PUSofS for Scotland (until July 2024)
John Lamont MP - PUSofS for Scotland (until July 2024)
Lord Stewart - Advocate General for Scotland (until July 2024)
Ministerial - Labour Government from July 2024
Chair - SofS Scotland, Rt.Hon. Ian Murray MP
Kirsty McNeill MP, PUSofS for Scotland
Catherine Smith KC - Advocate General for Scotland
Non-Executive Directors
Tom Harris - Lead NED (until 18 June 2024)
Stuart Patrick - NED and Chair of ARAC
Martin Dorchester - NED
Susan Deacon - Lead NED (from 22 April 2025)
Catherine MacLeod - NED (from 22 April 2025)
Andrew Kerr - NED (from 22 April 2025)
Senior Officials
Laurence Rockey - Director, SO (to 17 April 2025)
Anna Macmillan - Interim Director, SO (Temp. from 17 April 2025)
Neil Taylor - Director, OAG; Interim Accounting Officer for Scotland Office and OAG (from 17 April 2025)

8. Performance Targets

In 2024-25, the three main indicators, adopted by the department, aimed at ensuring the provision of high quality and efficient services in dealings with the public, were as follows:

Target	Indicator	Performance in 2024-25
We will respond to ministerial correspondence within 20 working days of receipt or we will send an interim reply explaining the reasons for the delay and indicating when a full reply will be sent.	Percentage of correspondence replied to within 20 working days.	The Scotland Office received 1089 pieces of correspondence and replied to 861 pieces (79%) within the target time in 2024-25. In comparison to 1380 pieces of correspondence and replied to 1307 pieces (95%) within the target time in 2023-24. OAG received 5 pieces of correspondence, 3 of which fell under ‘no response required’ and 2 that received a response, of which 1 (50%) was replied to within the target time in 2024-25. This is in comparison to 2023-24 when OAG did not receive any pieces of correspondence.
We will reply to all Freedom of Information (FOI) requests within 20 working days of receipt or, if an extension is permitted under the FOI Act, and it is necessary to use it, we will reply within 20 working days explaining the reasons for the delay and indicating when a full reply will be sent.	Percentage of correspondence replied to within 20 working days.	The Scotland Office received 214 FoI requests of which 212 (99%) were replied to within the 20‑day target, either substantively or explaining the reason for an extension in 2024-25. This is in comparison to the Office receiving 268 FoI requests in 2023-24 of which 257 were replied to within the 20‑day target (96%), either substantively or explaining the reason for an extension in 2023-24. OAG received 30 FoI requests in 2024-25 and 30 were replied to within the 20-day target (100%), either substantively or explaining the reason for an extension. This is in comparison to OAG receiving 44 FoI requests in 2023-24. 44 were replied to within the 20-day target (100%), either substantively or explaining the reason for an extension.
We will ensure that accounts are paid promptly. We will pay 80% of accounts within five days of receipt of a valid invoice.	Percentage of payments made within target time.	The Scotland Office paid 92.7% invoices within five days in 2024-25. OAG paid 98.8% of invoices within five days in 2024-25. This is in comparison to the Scotland Office payment of 97.3% invoices within five days and OAG paying 98.9% of invoices within five days in 2023-24.

9. Parliamentary Questions 1 April 2024 to 31 March 2025

		1 April 2024 to 31 March 2025
		Total Received		No. within Target	% within Target
Commons Ordinary Written PQs		182		182	100%
Commons Named Day PQs		11		11	100%
Lords Ordinary Written PQs		1		1	100%
Total		194		194	100%

10. Membership and Business of the Joint Management Board and Audit and Risk Assurance Committee, 2024-25

Membership and Business of the Joint Management Board and Audit and Risk Assurance Committee, 2024-25
Role	Number of ARAC meetings attended (Total of 5 in 2024/25)
Stuart Patrick - NED and ARAC Chair	5 (out of a possible 5)
Dermot Grenham - ARAC Member	5 (out of a possible 5)
Rachel Grant - ARAC Member	4 (out of a possible 5)
Laurence Rockey - Director, Scotland Office [Until 17 April 2025]	5 (out of a possible 5)
Neil Taylor, Director, OAG [interim SO and OAG Accounting Officer from 18 April 2025]	3 (out of a possible 5)

11. Register of Public Interest of Board members - Tom Harris - Lead Non-Executive Director - Tenure ended on 18 June 2024

Tom Harris - Lead Non-Executive Director - Tenure ended on 18 June 2024
Appointed: 14 October 2021. Tenure ended on the 18 June 2024.
Position/Interest: – Non-Executive Director of HS2 Ltd (2020 to 2024) – Member of the independent Advisory Board for the West Coast Partnership (April 2020 - present) – Senior counsel to Message Matters Ltd (public affairs company) – Associate director of Cogitamus Ltd (public affairs company)

12. Register of Public Interest of Board members - Stuart Patrick - Non-Executive Director

Stuart Patrick - Non-Executive Director
Appointed: 15 September 2020
Position/Interest: Directorships held in private/public limited companies: – Chief Executive, Glasgow Chamber of Commerce – British Chambers of Commerce (Board Member) – Clyde Gateway Limited (Board Member) – City of Glasgow College (Board Member) Positions of authority held in charities/ voluntary bodies: – The Enterprise Foundation (Director) – Four Acres Charitable Trust (Chair)

13. Register of Public Interest of Board members - Martin Dorchester - Non-Executive Director

Martin Dorchester - Non-Executive Director
Appointed: 15 September 2020.
Position/Interest: – Chief Executive of Includem. Positions of authority held in charities/ voluntary bodies in fields: – Coalition of Care and Support Providers (CCPS) (Vice Convener) Connections with voluntary, or other bodies: – Children in Scotland Strategic Forum (Member) – Scottish Leaders Forum (Member)

14. Register of Public Interest of Board members - Susan Deacon - Lead Non-Executive Director

Susan Deacon - Lead Non-Executive Director
Appointed from 22 April 2025
Position/Interest: – Board Member, Home Group and Chair of Home Group Scotland Aug 2021 – Aug – Chair, Lothian Buses Ltd Aug 2024 – Aug 2026 – Trustee, British Gas Energy Trust May 2021 – May 2027 – Professorial Fellow and Special Adviser to Principal, University of Edinburgh (Part time Employment) April 2017 – Present

15. Register of Public Interest of Board members - Andrew Kerr - Non-Executive Director

Andrew Kerr - Non-Executive Director
Appointed from 22 April 2025
Position/Interest: – NED on the Board of the National Society for the Prevention of Cruelty to Children - 2018 - Present. – NED on the Board of Sports Scotland – August 2025 – Present. – Trustee and Board Member of the Edinburgh Military Tattoo – 2023 – Present.

16. Ministerial Remuneration (salary, and pensions)

Remuneration (salary, and pensions)
Ministers	Salary (£)				Pension benefits (to nearest £1000) (1)				Total (to nearest £1,000) (1)
	2024-25		2023-24		2024-25		2023-24		2024-25		2023-24
Rt Hon Ian Murray MP Secretary of State for Scotland (from 5 July 2024) (2)	49,097		n/a		13,000		n/a		62,000		n/a
Rt Hon Alister Jack MP Secretary of State for Scotland (to 5 July 2024) (3)	34,660		67,505		4,000		18,000		39,000		86,000
Kirsty McNeil MP Parliamentary Under Secretary of State for Scotland (from 9 July 2024) (4)	16,093		n/a		4,000		n/a		20,000		n/a
JR Lamont MP Parliamentary Under Secretary of State for Scotland (to 5 July 2024) (5)	11,487		22,375		1,000		6,000		13,000		28,000
Lord Cameron of Lochiel Parliamentary Under Secretary of State for Scotland (from 9 February 2024 (to 5 July 2024) (6)	9,580		5,225		n/a		n/a		10,000		5,000
The Rt Hon Baroness Smith of Cluny KC, Advocate General for Scotland (from 27 September 2024) (7)	77,555		n/a		14,000		n/a		91,000		n/a
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland to 5 July 2024) (8)	58,240		131,138		6,000		25,000		64,000		157,000

Notes to the table: 1) The value of pension benefits accrued during the year is calculated as (the real increase in pension multiplied by 20) less (the contributions made by the individual). The real increase excludes increases due to inflation or any increase or decrease due to a transfer of pension rights. (2) Following the UK General Election held on the 4th of July 2024 the Rt Hon Ian Murray MP was appointed Secretary of State for Scotland on the 5th of July 2025. His full-time equivalent salary in 2024-25 was £67,505. (3) The Rt Hon Alistair Jack MP served as Secretary of State for Scotland until the 5th of July 2024. His total salary for 2024-25 includes a severance payment of £16,876. The full-time equivalent 2024-25 was £67,505. (4) Following the UK General Election on the 4th of July 2024 Kirsty McNeill MP was appointed Parliamentary Under Secretary of State for Scotland on the 9th July. Her full-time equivalent salary in 2024-25 was £22,375. (5) JR Lamont MP served as Parliamentary Under Secretary of State for Scotland until 5th July 2024. His total salary for 2024-25 includes a severance payment of £5,593. The full-time equivalent 2024-25 was £22,375. (6) Lord Cameron of Lochiel served as Parliamentary Under Secretary of State for Scotland to 5th July 2025. His salary includes the House of Lords Office Holders Allowance. The full-time equivalent of this allowance in 2024-25 was £36,366. (7) Following the UK General Election on the 4th of July 2025. The Rt Hon Baroness Smith of Cluny KC was appointed Advocate General for Scotland on the 27th of September 2024. The full-time equivalent salary in 2024-25 was £131,138. (8) The Rt Hon The Lord Stewart of Dirleton KC served as Advocate General for Scotland to 5th July 2025. His total salary for 2024-25 includes a severance payment of £23,693. The full-time equivalent salary in 2024-25 was £131,138.

17. Ministerial Pension Benefits

Pension Benefits
Ministers		Accrued Pension at age 65 as at 31 March 2025		Real increase in pension at age 65		CETV at 31 March 2025		CETV at 31 March 2024		Real increase/ (decrease) in CETV
		£’000		£’000		£’000		£’000		£’000
Rt Hon Ian Murray MP Secretary of State for Scotland (from 5 July 2024) (2)		0-5		0-2.5		13		-		8
Rt Hon Alister Jack MP Secretary of State for Scotland (to 5 July 2024) (3)		5-10		0-2.5		96		90		3
Kirsty McNeil MP Parliamentary Under Secretary of State for Scotland (from 9 July 2024) (4)		0-5		0-2.5		4		-		2
JR Lamont MP Parliamentary Under Secretary of State for Scotland (to 5 July 2024) (5)		0-5		0-2.5		10		9		1
The Rt Hon Baroness Smith of Cluny KC, Advocate General for Scotland (from 27 September 2024) (7)		0-5		0-2.5		15		-		9
Lord Cameron of Lochiel Parliamentary Under Secretary of State for Scotland (from 9 February 2024 (to 5 July 2024) (6)		n/a		n/a		n/a		n/a		n/a
The Rt Hon The Lord Stewart of Dirleton KC, Advocate General for Scotland to 5 July 2024) (8)		5-10		0-2.5		124		117		4

18. Single total figure of remuneration

Single total figure of remuneration
Officials		Salary (£’000)		Bonus payments (£’000)		Benefits in kind (to nearest £100)(2)		Pension benefits (to nearest £1000)(1)		Total (£’000)
		2024-25	2023-24	2024-25	2023-24	2024-25	2023-24	2024-25	2023-24	2024-25	2023-24
Laurence Rockey Scotland Office Director and Accounting Officer (2)		115-120	105-110	10-15	10-15	15300	9600	46000	27000	190-195	155-160
Lyn McDonald Office of the Secretary of State for Scotland (Temporary) Director and Accounting Officer to 22 August 2023) (3)		Nil	55-60	Nil	Nil	Nil	Nil	Nil	Nil	Nil	55-60
Neil Taylor Office of the Advocate General Director Following confirmation from HMRC that payments to directors to cover travel and accommodation costs under dual workplace arrangements constitute a taxable benefit in kind, the remuneration disclosures reflect these costs.		115-120	110-115	Nil	Nil	Nil	Nil	74000	34000	190-195	145-150

Notes to the table: (1) The value of pension benefits accrued during the year is calculated as (the real increase in pension multiplied by 20) plus (the real increase in any lump sum) less (the contributions made by the individual). The real increases exclude increases due to inflation or any increases due to a transfer of pension rights. (2) The Scotland Office director is Scotland based but is required to be in London for a period each week. His travel costs and accommodation are taxable benefits. (3) Lyn Macdonald was on loan from the Cabinet Office. Her full year equivalent salary was £105-£110k and her FTE equivalent Lyn Macdonald was on loan from the Cabinet Office. Her full year equivalent salary was £105-£110k and her FTE equivalent salary was £55-60k.

19. Non-Executive Director Remuneration

Remuneration	Salary (£000)		Total (£000)
	2024-25	2023-24	2024-25	2023-24
Tom Harris Lead Non-Executive Director (to 18 June 2024)	0-5	0-5	0-5	0-5
Stuart Patrick Chair of the Audit and Risk Assurance Committee and Non-Executive Director	0-5	0.5	0-5	0.5
Martin Dorchester Non-Executive Director	0-5	0-5	0-5	0-5

20. Senior Officials’ Pension Benefits

Pension Benefits
Senior Officials	Accrued pension and related lump sum at pension age at 31 March 2025	Real increase in pension and related lump sum at pension age at 31 March 2025	CETV at 31 March 2025	CETV at 31 March 2024	Real increase/ decrease in CETV
	£’000	£’000	£’000	£’000	£’000
Laurence Rockey Office of the Secretary of State for Scotland Director and Accounting Officer (from 23 August 2023) (1)	25-30	2-5.5	354	297	24
Lyn McDonald Office of the Secretary of State for Scotland (Temporary) Director and Accounting Officer (to 22 August 2023) (1)	N/A	N/A	N/A	***	N/A
Neil Taylor Office of the Advocate General Director (1)	45-50 plus a lump of 115-120	2.5-5 plus a lump sum of 2.5-5	1060	953	62

Notes to the table: (1) Accrued pension benefits for directors are not included in this table for 2023/24 due to an exceptional delay in the calculation of these figures following the application of the public service pensions remedy. Final salary member (classic/classic plus/premium) who has transitioned to alpha. The final salary pension of a person in employment is calculated by reference to their pay and length of service. The pension will increase from one year to the next by virtue of any pay rise during the year. Where there is no or a small pay rise, the increase in pension due to extra service may not be sufficient to offset the inflation increase – that is, in real terms, the pension value can reduce, hence the negative values.

21. Fair Pay Disclosure

	2024-25	2023-24
Band of highest paid board member’s total	145-150	125-130
remuneration (£000)
Median total remuneration (£000)	55.4	58.0
Ratio	2.7	2.2
25th percentile total remuneration (£000)	42.0	40.9
Ratio	3.5	3.2
75th percentile total remuneration (£000)	70.1	69.8
Ratio	2.1	1.8

The median salary component is £55.1k, the 25th percentile salary component is £41.5k and the 75th percentile salary component is £69.5k.

22. Staff Costs

The SO and OAG expenditure on staff during 2024-25 is shown in the following table:

								2024-25		2023-24
	£000
	Permanently employed staff		Others		Ministers	Special advisers		Total		Total
Wages and salaries	-		9,120		257	-		9,377		8,923
Social security costs	-		908		26	-		934		938
Other pension costs	-		2,047		-	-		2,047		2,154
Total	-		12,075		283	-		12,358		12,015

23. Staff Costs Charging

		Charged to Admin Budgets		Charged to Programme Budgets			Charged to Admin Budgets		Charged to Programme Budgets
		2024-25					2023-24
		£000					£000
Core Department		12,128		-			11,794		-
Other Designated Bodies		-		230			-		221

24. Staff Numbers

The average number of full-time equivalent persons employed during the year was as follows:
	2024-25					2023-24
	Permanently employed staff	Others	Ministers	Special advisers	Total	Total
Scotland Office	-	83	2	2	87	87
Office of the Advocate General	-	49	1	-	50	51
Boundary Commission	-	3	-	-	3	3
Total	-	135	3	2	140	141

25. Staffing Levels

Month	Apr -24	May -24		Jun -24	Jul -24	Aug -24	Sep -24	Oct -24		Nov -24	Dec -24	Jan -25		Feb -25	Mar -25
Vacancy Rate %	5%	5%		3%	5%	8%	5%	5%		5%	6%	6%		5%	5%

26. Staff Policies and Other Disclosures - Senior Civil Service

			2024-25						2023-24
			Pay Band 1			Pay Band 2			Pay Band 1				Pay Band 2
SO			5			1			5				1
OAG			5			1			4				1

27. Statement of Outturn against Parliamentary Supply (SOPS)

In addition to the primary statements prepared under IFRS, the Government Financial Reporting Manual (FReM) requires The Scotland Office and Office of the Advocate General for Scotland to prepare a Statement of Parliamentary Supply (SOPS) and supporting notes.

The SOPS and related notes are subject to audit, as detailed in the Certificate and Report of the Comptroller and Auditor General to the House of Commons. The SOPS is a key accountability statement that shows, in detail, how an entity has spent against their Supply Estimate. Supply is the monetary provision (for resource and capital purposes) and cash (drawn primarily from the Consolidated Fund), that Parliament gives statutory authority for entities to utilise. The Estimate details supply and is voted on by Parliament at the start of the financial year.

Should an entity exceed the limits set by their Supply Estimate, called control limits, their accounts will receive a qualified opinion.

The format of the SOPS mirrors the Supply Estimates, published on gov.uk, to enable comparability between what Parliament approves and the final outturn.

The SOPS contain a summary table, detailing performance against the control limits that Parliament have voted on, cash spent (budgets are compiled on an accruals basis and so outturn won’t exactly tie to cash spent) and administration.

The supporting notes detail the following: Outturn by Estimate line, providing a more detailed breakdown (note 1): a reconciliation of outturn to net cash requirement (note 3); and, an analysis of income payable to the Consolidated Fund (note 4).

27.1 Summary table 2024-25, all figures presented in £000

		Outturn				Estimate				Outturn v’s Estimate, savings / (excess)			Prior Year Outturn
	SOPS Note	Voted	Non-Voted	Total		Voted	Non-Voted	Total		Voted	Total		Total 2023-24
Departmental Expenditure Limit
Resource	1.1	13,544		13,544		14,231		14,231		687	687		13684
Capital	1.2	44		44		50		50		6	6		25
Total		13,588		13,588		14,281		14,281		693	693		13709
Total Budget
Resource	1.1	13544		13,544		14,231		14231		687	687		13684
Capital	1.2	44		44		50		50		6	6		25
Total Budget Expenditure		13588		13,588		14,281		14,281		693	693		13709
Non-Budget Expenditure	1.1	48,560,140		48,560,140		50,757,802		50,757,802		2197662	2197662		45957113
Total		48573728		48,573,728		50,772,083		50,772,083		2198355	2198355		45970822
Net Cash Requirement 2024-25, all figures presented in £000
Item	SOPS Note			Outturn				Estimate		Outturn v’s Estimate, savings / (excess)			Priority Year Outturn Total 2023-24
Net Cash Requirement	2			48574385				50771832		2197447			45970767
Administration Costs 2024-25, all figures presented in £000
Type of Spend	SOPS Note			Outturn				Estimate		Outturn v’s Estimate, savings / (excess)			Outturn
Administration Costs	1.1			13264				13818		554			13382

28. Notes to the Statement of Outturn against Parliamentary Supply 2023-24 (£000’s)

28.1 SOPS 1, Outturn Detail, by Estimate line

SOPS 1.1 Analysis of resource outturn by Estimate line

	Resource Outturn							Estimate			Variance	Prior Year Outturn Total 2023-24
	Administration			Programme			Total	Total	Virements	Total Including Virements	Net total compared to Estimate	Total
	Gross	Income	Net Total	Gross	Income	Net Total
Spending in Departmental Expenditure Limits (DEL)
Voted Expenditure
A Scotland Office & Office of the Advocate General	16777	3513	13264		-	-	13264	13818	-	13818	554	13382
B Boundary Commission for Scotland		-	-	280	-	280	280	413	-	413	133	302
Total Voted Expenditure in DEL	16777	3513	13264	280	-	280	13544	14231	-	14231	687	13684
Non Budget Voted Expenditure
D Grant Payable to the Scottish Consolidated Fund	-	-	-	28,254,958	-	28,254,958	28,254,958	30,452,620	-	30,452,620	2,197,662	30,564,563
E Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	-	-	-	20,305,182	-	20,305,182	20,305,182	20,305,182	-	20,305,182	-	15,392,550
Total Non-Budget	-	-	-	48,560,140	-	48,560,140	48,560,140	50,757,802	-	50,757,802	2,197,662	45,957,113
Total for Estimate	16777	3513	13264	48,560,420	-	48,560,420	48,573,683	50,772,033	-	50,772,033	2,198,349	45,970,797

An explanation of the variances can be found in Part 5 of the accounts - the financial review

SOPS 1.2 Analysis of capital outturn by Estimate line

Type of spend (Capital)	Outturn			Estimate			Outturn v’s Estimate saving (excess)	Prior Year Outturn Total 2023-24
	Gross	Income	Net Total	Net	Virements	Total including virements
Spending in Departmental Expenditure Limit (DEL)
Voted Expenditure
A Scotland Office & Office of the Advocate General	44	-	44	50	0	50	6	25
Total Voted Expenditure in DEL	44	-	44	50	0	50	6	25
Total	44	-	44	50	0	50	6	25

The total Estimate columns include virements. Virements are the reallocation of provision in the Estimates that do not require parliamentary authority (because Parliament does not vote to that level of detail and delegates to HMT). Further information on virements are provided in the Supply Estimates Manual available on gov.uk.

The outturn vs estimate column is based on the total including virements. The estimate total before virements have been made is included so that users can tie the estimate back to the Estimates laid before Parliament.

28.2 SOPS 2. Reconciliation of outturn to net operating expenditure

A reconciliation table is not required as the net resource outturn per the SOPS is the same as net operating expenditure reported in the SOCNE and there is no net capital outturn.

28.3 SOPS 3. Reconciliation of the Net Resource Outturn to the Net Cash Requirement

	Reference	Outturn total £000		Estimate £000		Outturn v’s Estimate, saving / (excess) £000
Resource Outturn	SOPS	48573684		50772033		2198349
Capital Outturn	SOPS 1.2	44		50		6
Accruals to cash adjustments
Adjustments to remove non-cash items:
Depreciation		(595)		(605)		(10)
Other non-cash items		(102)		(79)		23
Adjustments to reflect movements in working balances:
Increase/(decrease) in receivables		451		-		(451)
Increase/(decrease) in Payables		568		-		(568)
increase/(decrease) in creditors (1) (2)		335		433		98
Total		48574385		50771832		2197447
Removal of non-budget items:
Consolidated Fund Standing Services		-		-		-
Net Cash Requirement		48574385		50771832		2197447

(1) As reflected in the Supplementary Estimate (2) The figures in the increase/(decrease) creditors line are for lease liability repayments related to IFRS 16. As noted in the introduction to the SOPS above, outturn and the Estimates are compiled against the budgeting framework, not on a cash basis. Therefore, this reconciliation bridges the resource and capital outturn to the net cash requirement.

28.4 SOPS 4. Income Payable to the Consolidated Fund

SOPS 4.1 Analysis Income payable to the Consolidated Fund

In addition to income retained by the department, the following income is payable to the Consolidated Fund.(cash receipts being shown in italics).

	Outturn		Prior Year 2023-24
Item Reference	Accruals	Cash Basis	Accruals	Cash Basis
Income outside the ambit of the Estimate	-	-	-	-
Total Income payable to the Consolidated Fund	-	-	-	-

SOPS 4.2 Consolidated Fund Income

Consolidated Fund income shown in note 4.1 does not include any amounts collected by the Scotland Office where it was acting as agent for the Consolidated Fund rather than as principal. The amounts collected as agent for the Consolidated Fund (which are otherwise excluded from these financial statements) were: Income collected by the Scottish Government and due to the Consolidated Fund is shown in the table below

Item	Outturn total	Prior Year Outturn Total 2023-24
Balance held on trust at the beginning of the year	133	-
Legal Fees	170	471
Interest	98	-
Payments into the Consolidated Fund	401	338
Balance held on trust at the end of the year	-	133
The total income paid into the Consolidated Fund as at 31st March 2024 and 31 March 2025 were:
Income from 2023-24	-	338
Income from 2024-25	268	-

29. Statement of Comprehensive Net Expenditure for the year ended 31 March 2025

Chapter 3: Financial Statements Statement of Comprehensive Net Expenditure for the year ended 31 March 2025 This account summarises the expenditure and income generated and consumed on an accruals basis. It also includes other comprehensive income and expenditure, which include changes to the values of non-current assets and other financial instruments that cannot yet be recognised as income or expenditure.

		2024-25		2023-24
		£000		£000
Revenue from contracts with customers	Note 4	-2,336		-2,275
Other operating income	4	(1,177)		(1,082)
Total operating income		(3,513)		(3,357)
Staff Costs	3	12,358		12,015
Purchase of goods and services	3	4,059		4,392
Depreciation and impairment charges	3	595		585
Finance charges	3	45		49
Grant to the Scottish Consolidated Fund	3	28,254,958		30,564,563
Payover of Scottish Rate of Income Tax to Scottish Government	3	20,305,182		15,392,550
NLF interest receivable		(65,058)		(56,435)
NLF interest payable		65,058		56,435
Total operating expenditure		48,577,197		45,974,154
Net expenditure for the year		48,573,684		45,970,797
Comprehensive net expenditure for the year		48,573,684		45,970,797

30. Statement of Financial Position as at 31 March 2025

This Statement presents the financial position of the Scotland Office and Office of the Advocate General. It comprises three main components: assets owned or controlled: liabilities owed to other bodies: and equity, the remaining value of the entity.

		31/03/2025 £000		31/03/2024 £000
	Note
Non-current assets:
Property, plant and equipment	5	205		277
Intangible assets	6	12		39
Right of use assets	7	4,732		5,183
Financial assets (NLF)	9	2,148,372		2,312,261
Total non-current assets		2,153,321		2,317,760
Current Assets:
Trade and other receivables	11	783		332
NLF receivables	11	290,817		294,184
Cash and cash equivalents	10	31		246
Total current assets		291,631		294,762
Total Assets		2,444,952		2,612,522
Current liabilities
Trade and other payables	12	(3,013)		(3,561)
NLF payables	12	(290,817)		(294,184)
Total current liabilities		(293,830)		(297,745)
Non-current assets plus/less net current assets/liabilities		2,151,122		2,314,777
Non-current liabilities
Lease obligations	12	(4,364)		(4,800)
Other payables (NLF)	12	(2,148,372)		(2,312,261)
Total non-current liabilities		(2,152,736)		(2,317,061)
Assets less liabilities		(1,614)		(2,284)
Taxpayers’ Equity and other reserves
General fund		(1,620)		(2,290)
Revaluation Reserve		6		6
Total equity		(1,614)		(2,284)

31. Statement of Cash Flows for the Period Ended 31 March 2025

The Statement of Cash Flows shows the changes in cash and cash equivalents of the department during the reporting period. The statement shows how the department generates and uses cash and cash equivalents by classifying cash flows as operating, investing and financing activities. The amount of net cash flows arising from operating activities is a key indicator of service costs and the extent to which these operations are funded by way of income from the recipients of services provided by the department. Investing activities represent the extent to which cash inflows and outflows have been made for resources which are intended to contribute to the departments’ future public service delivery. Cash flows arising from financing activities include Parliamentary Supply and other cash flows, including borrowing.

	Note	2024-25 £000	Restated 2023-24 £000
Cash flows from operating activities
Net expenditure	SOCNE	(48,573,684)	(45,970,797)
Adjustments for non-cash transactions	3	697	664
Decrease/(Increase) in trade and other receivables	11	166,805	(123,428)
Less: Movements in receivables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	11	(167,256)	123,543
(Decrease)/Increase in trade payables	12	(168,373)	122,900
Less: Movements in payables relating to items not passing through the Statement of Comprehensive Net Expenditure (1)	12	167,983	(123,329)
Net cash outflow from operating activities		(48,573,828)	(45,970,447)
Cash flows from investing activities
Purchase of Plant & Machinery and Fixtures and Furnishings	5	(44)	(25)
Repayments from other bodies (interest)		65,058	56,435
Repayments from other bodies (capital)	9	283,994	281,083
Loans to Scottish Government		(139,000)	(404,000)
Net cash outflow from investing activities		210,008	(66,507)
Cash flows from financing activities
From the Consolidated Fund (Supply) - Current Year (2)		48,574,170	45,970,849
Advance from the Contingencies Fund		-	703,711
Repayment of advance from the Contingencies Fund		-	(703,711)
Payment of lease liabilities		(335)	(477)
Finance expense on lease liabilities		(45)	49
Repayment of loans from the National Loans Fund (interest) (3)		(65,058)	(56,435)
Repayment of loans from the National Loans Fund (capital) (3)	9	(283,994)	(281,083)
Loans received from National Loans Fund		139,000	404,000
Net Cash Inflow from Financing Activities		48,363,738	46,036,903
Net (decrease)/increase in cash and cash equivalents in
the period before adjustment for receipts and payments to	10	(82)	(51)
the Consolidated Fund
Income payable to the Consolidated Fund	SOPS 4	268	471
Income paid to the Consolidated Fund (4)	SOPS 4	(401)	(338)
Net (decrease)/increase in cash and cash equivalents in
the period after adjustment for receipts and payments to
the Consolidated Fund		(215)	82
Cash and cash equivalents at the beginning of the period	10	246	164
Cash and cash equivalents at the end of the period	10	31	246

(1) Movements include: departmental balances with the Consolidated Fund: and payables linked to financing - NLF loans (principal and interest), capital debtors, finance leases and PFI and other service concession arrangements. (2) This is the amount received from the Consolidated Fund in respect of the current year. (3) This includes loans repaid by entities for onward transmission to the NLF and interest received from entities for transmissions to the NLF. (4) Cash paid over to the Consolidated Fund under any category. (5) The 2023-24 Statement of Cash Flows has been restated to amend the presentation of NLF related transactions as detailed in note 17.

32. Statement of Changes in Taxpayers’ Equity for the Year Ended 31 March 2025

This statement shows the movement in the year on the different reserves held by The Scotland Office and Office of the Advocate General for Scotland, analysed into ‘general fund reserves’ (i.e. those reserves that reflect a contribution from the Consolidated Fund). The Revaluation Reserve reflects the change in asset values that have not been recognised as income or expenditure. The General Fund represents the total assets less liabilities of a department, to the extent that the total is not represented by other reserves and financing items.

	General Fund £000	Revaluation Reserve £000	Tax Payers’ Equity £000
Balance at 31 March 23	(2,472)	6	(2,466)
Net Parliamentary Funding	45,970,849	-	45,970,849
Deemed Supply (voted)	164	-	164
Supply Payable	(246)	-	(246)
CFER transferred to CF	133	-	133
Net expenditure for the year	(45,970,797)	-	(45,970,797)
Auditors Remuneration	79	-	79
Balance at 31 March 24	(2,290)	6	(2,284)
Net Parliamentary Funding	48,574,170	-	48,574,170
Deemed Supply (voted)	246	-	246
Supply Payable	(31)	-	(31)
CFER transferred to CF	(133)	-	(133)
Net expenditure for the year	(48,573,684)	-	(48,573,684)
Auditors Remuneration	102	-	102
Balance at 31 March 25	(1,620)	6	(1,614)

33. Note 2: Statement of Operating Costs by Operating Segment

The Main Supply Estimate provides for the administration costs of The Scotland Office and Office of the Advocate General for Scotland and the salaries of the Secretary of State for Scotland, his Parliamentary Under-Secretary of State, the Advocate General for Scotland, the costs of the Boundary Commission for Scotland and the block grant to the Scottish Consolidated Fund. The Offices Management Boards monitor the administration costs of The Scotland Office and Office of the Advocate General for Scotland, the provision agreed for the Boundary Commission and the management of the transfer of the block grant to the Scottish Consolidated Fund to meet expenditure by the Scottish Parliament and the Scottish Government.

				2024-25 (£000)
	Scotland Office	Office of the Advocate General	Boundary Commission	Grant to the Scottish Consolidated Fund	Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	National Loan Fund	Total
Gross Expenditure	10,377	6,400	280	28,254,958	20,305,182	65,058	48,642,255
Income	-	-3,513		-	-	-65,058	-68,571
Net Expenditure	10,377	2,887	280	28,254,958	20,305,182		48,573,684
2023-24 (£000)
	Scotland Office	Office of the Advocate General	Boundary Commission	Grant to the Scottish Consolidated Fund	Payover of Scottish Rate of Income Tax to Scottish Consolidated Fund	National Loan Fund	Total
Gross Expenditure	9,749	6,990	302	30,564,563	15,392,550	56,435	46,030,589
Income	-	-3,357	-	-	-	-56,435	-59,792
Net Expenditure	9,749	3,633	302	30,564,563	15,392,550	-	45,970,797

Description of segments

Scotland Office The role of the Scotland Office is to deliver the UK Government’s objectives for Scotland and to promote the best interests of Scotland within the United Kingdom.

Office of the Advocate General The role of the Office of the Advocate General is to provide high quality legal services to secure the UK Government’s objectives in Scotland.

Boundary Commission The Boundary Commission for Scotland is responsible for reviews of both the Scottish Parliament’s constituencies and regions and also the UK Parliament’s constituencies in Scotland.

Grant to the Scottish Consolidated Fund The Scottish Government’s Budget is determined by the combined impact of Block Grant funding allocated by HM Treasury on a population based formula, the Barnett formula, and adjusted to reflect taxes devolved to Scotland through the Scotland Act 2012 and the Scotland Act 2016; and independent forecasts of receipts generated by those taxes and devolved social security expenditure. The UK Parliament votes the necessary provision to the Secretary of State, who, in turn, makes grants to the Scottish Government as set out in the Scotland Act 1998.

The Scottish Rate of Income Tax The Scottish Rate of Income Tax (SRIT), identification of Scottish taxpayers and administering the tax are all matters for the UK Government and Her Majesty’s Revenue and Customs (HMRC). Receipts from SRIT are collected by HMRC and paid to the Scottish Government, equal to the block grant reduction. Receipts from SRIT will be added to the Scottish block grant.

National Loan Fund Advances from the National Loan Fund (NLF) are treated as investments and disclosed at historical cost. The balances within these accounts represent loans from the NLF lent onwards by the Secretary of State for Scotland to the Registers of Scotland and Scottish Water prior to devolution and the Scottish Government post devolution. The responsibility for repayment of principal and interest fall on the Scottish Government and is a charge on the Scottish Consolidated Fund. Amounts received by the Office of the Secretary of State for Scotland and the Office of the Advocate General for Scotland are surrendered to the NLF. Outstanding loan balances are included within Trade and other payables.

Reporting The Department does not provide segmented balance sheet information to the board.

34. Expenditure

(1) Further analysis of staff costs is located in the Accountability Report (on page 90). Footnote: The Consolidated Statement of Comprehensive Net Expenditure staff costs figure includes Boundary Commission staff costs; and the figure for purchase of goods and services includes Boundary Commission administration costs. The Scotland Office and Office of the Advocate General did not purchase any non-audit services from the National Audit Office. (nil 2023-24)

Staff Costs(1)
	2024-25 £000		2023-24 £000
Wages and salaries	9,377		8,923
Social security costs	934		938
Other pension costs	2,047		2,154
Sub Total	12,358		12,015
Goods and Services
Accommodation Costs	2,120		1,220
Legal Costs	842		1,883
Travel and Subsistence Costs	529		582
Other Expenditure	466		628
Finance Charge	45		49
Grants
Grant paid to Scottish Consolidated Fund	28,254,958		30,564,563
Payover of Scottish Rate of Income Tax to	20,305,182		15,392,550
Scottish Government
Non-cash items:
Auditors’ remuneration and expenses	102	79
Depreciation and amortisation	595	585
Total Operating Expenditure Costs	48,577,197	45,974,154

35. Income

4. Income
	2024-25		2023-24
	£000		£000
Legal fees and charges to clients	(2,336)		(2,275)
Recovery of legal outlays from other Government Bodies	(1,177)		(1,082)
Total	(3,513)		(3,357)

36. Property, Plant and Equipment

5. Property, Plant and Equipment
2024-25	Information Technology		Plant Machinery & Equipment		Furniture & Fittings		Total
	£000		£000		£000		£000
Cost or valuation
At 1 April 2024	462		153		110		725
Additions	-		44		-		44
Disposals	-		(123)		-		(123)
At 31 March 2025	462		74		110		646
Depreciation
At 1 April 2024	(291)		(125)		(32)		(448)
Charged in year	(92)		(13)		(11)		(116)
Disposals	-		123		-		123
At 31 March 2025	(383)		(15)		(43)		(441)
Carrying amount at 31 March 2025	79		59		67		205
Carrying amount at 31 March 2024	171		28		78		277
All assets are owned by the department
2023-24	Information Technology		Plant Machinery & Equipment		Furniture & Fittings		Total
Cost or valuation	£000		£000		£000		£000
At 1 April 2023	462		128		110		700
Additions	-		25		-		25
At 31 March 2024	462		153		110		725
Depreciation
At 1 April 2023	(199)		(121)		(21)		(341)
Charged in year	(92)		(4)		(11)		(107)
At 31 March 2024	(291)		(125)		(32)		(448)
Carrying amount at 31 March 2024	171		28		78		277
Carrying amount at 31 March 2023	263		7		89		359
All assets are owned by the department.

37. Intangible Assets

6. Intangible Assets
	Software licences		Total
2024-25	£000		£000
Cost or valuation
At 1 April 2024	137		137
At 31 March 2025	137		137
Amortisation
At 1 April 2024	(98)		(98)
Charged in year	(27)		(27)
At 31 March 2025	(125)		(125)
Carrying amount at 31 March 2025	12		12
Carrying amount at 31 March 2024	39		39
All assets are owned by the department
	Software licences		Total
2023-24 Cost or valuation	£000		£000
At 1 April 2023	137		137
At 31 March 2024	137		137
Amortisation
At 1 April 2023	(71)		(71)
Charged in year	(27)		(27)
At 31 March 2024	(98)		(98)
Carrying amount at 31 March 2024	39		39
Carrying amount at 31 March 2023	66		66
All assets are owned by the department

38. Right of Use Leased Assets

	Buildings		Total
2024-25	£000		£000
Cost or valuation
At 1 April 2024	6,085		6,085
At 31 March 2025	6,085		6,085
Depreciation
At 1 April 2024	(902)		(902)
Charged in year	(451)		(451)
At 31 March 2025	(1,353)		(1,353)
Net book value at 31 March 2025	4,732		4,732
Net book value at 1 April 2024	5,183		5,183
	Buildings		Total
2023-24	£000		£000
Cost or valuation
At 1 April 2023	6,085		6,085
At 31 March 2024	6,085		6,085
Depreciation
At 1 April 2023	(451)		(451)
Charged in year	(451)		(451)
At 31 March 2024	(902)		(902)
Net book value at 31 March 2024	5,183		5,183
Net book value at 1 April 2023	5,634		5,634

39. Investments in Other Public Sector Bodies

	Loans funded from National Loans Fund £000
Cost or valuation
At 1 April 2023	2,192,255
Adjustment to NLF payable	-
Additions	404,000
Loans repayable within 12 months transferred to debtors	(283,994)
Balance at 31 March 2024	2,312,261
Additional February 25 payment*	(21,826)
Repaid to HMT during the year	(1,222)
Additions to Scottish Government	139,000
Loans repayable within 12 months transferred to debtors	(279,841)
Balance at 31 March 2025	2,148,372

40. Cash and Cash Equivalents

	2024-25 £000	2023-24 £000
Balance at 1 April 2024 246	246
Net change in cash and cash equivalents	(215)
Balance at 31 March 2025	31
The following balances at 31 March 2024 were held at:
Government Banking Service	31	246
Balance 31 March 2024 31	31	246

41. Trade Receivables Financial and Other Assets

	2024-25 000	2023-24 000
Amounts falling due within one year:
Trade receivables	435	199
VAT	162	48
Prepayments and accrued income	186	85
NLF interest receivables	10,976	10,190
Current part of NLF loan	279,841	283,994
Total	291,600	294,516
	2024-25 000	2023-24 000
Amounts falling due after more than one year:
NLF loans	2,148,372	2,312,261
Total	2,148,372	2,312,261

42. Trade Payables and Other Current Liabilities

		2024-25				2023-24
		£000				£000
Amounts falling due within one year:
Trade payables		-				1
Accruals and deferred income		2494				2882
Lease obligations		488				432
NLF interest payable		10976				10190
Current part of NLF loans		279841				283994
Amounts issued from the Consolidated Fund for supply but not spent at year end		31				246
Consolidated Fund extra receipts due to be paid to the Consolidated Fund		-				133
Total		293830				297878
		2024-25				2023-24
		£000				£000
Amounts falling due after more than one year:
Lease obligation > 1 year		4364				4800
NLF loans		2148372				2312261
Total		2152736				2317061

43. IFRS 16 Leases

		2024-25				2023-24
		£000				£000
*Total future lease payments under lease obligations are given in the table below for each of the following periods:
No later than one year		488				432
Later than one year and not later than five years		1,655				1,771
Later than five years		2,709				3,029
Total		4,852				5,232

44. Restatement of the Statement of Cash Flows

Restatement of the Statement of Cash Flows The SO and OAG accounts for loans from the NLF which are then lent onwards to the Scottish Government. The responsibility for repayment of principal and interest falls on the Scottish Government and is a charge on the Scottish Consolidated Fund. Outstanding loan balances held by the SO and OAG are included within the Trade and Other payables and financial liabilities and cash inflows and outflows between the NLF and SO and OAG are classified as financing activities within the Statement of Cash Flows. Amounts lent on to the Scottish Government are treated as financial assets and receivables and cash inflows and outflows between the SO and OAG and the Scottish Government are classified as investing activities within the Statement of Cash Flows. Within the 2023-24 published financial statements, the Statement of Cash Flows for the year ended 31 March 2024 incorrectly presented the directions of the cash flows related to NLF repayments, resulting in a £675m classification error between investing and financing cashflows. In accordance with IAS 8, the 2023-24 Statement of Cash Flows has been restated to correct this error as outlined below. There is no impact on the opening balances of the earliest prior period presented, as the error was confined to the Statement of Cash Flows and did not affect any other areas of the financial statements.

	Statement of Cash Flows in 2023-24 published accounts	Restatement Adjustment	Restated 2023-24 Statement of Cash Flows
Net cash outflow from operating activities	(45,970,447)		(45,970,447)
Purchase of Plant and Machinery and Fixtures and Furnishings	(25)		(25)
Repayments from other bodies (interest)	(56,435)	112,870	56,435
Repayments from other bodies (capital)	(281,083)	562,166	281,083
Loans to Scottish Government	(404,000)		(404,000)
Net cash outflow from investing activities	(741,543)	675,036	(66,507)
From the Consolidated Fund (Supply) - Current Year	45,970,849		45,970,849
Advance from the Contingencies Fund	703,711		703,711
Repayment of advance from the Contingencies Fund	(703,711)		(703,711)
Payment of lease liabilities (capital	(477)		(477)
Finance expense on lease liabilities	49		49
Repayment of loans from the National Loans Fund (interest)	56,435	(112,870)	(56,435)
Repayment of loans from the National Loans Fund (capital)	281,083	(562,166)	(281,083)
Loans received from National Loans Fund	404,000		404,000
Net Cash Inflow from Financing Activities	46,711,939	(675,036)	46,036,903
Net (decrease) in cash and cash equivalents in the period before adjustment for receipts and payments to the Consolidated Fund	(51)		(51)

45. Public Expenditure Financial Tables - Spending by Scotland Office & Scottish Government 2022-23 to 2025-26

Table 1 - Spending by Scotland Office & Scottish Government 2022-23 to 2025-26
	2022-23	2023-24	2023-24	2024-25	2024-25	2025-26
	Outurn	Plans	Outurn	Plans	Outurn	Plans
	£’000	£’000	£’000	£’000	£’000	£’000
Resource expenditure within Administration Costs	12,402	13,155	13,382	13,818	13,264	14,696
Other resource expenditure	284	413	302	413	280	1,163
Scotland Office Resource (2)	12,686	13,568	13,684	14,231	13,544	15,859
Scotland Office Capital	35	450	25	50	44	500
Scotland Office Resource + Capital DEL (2)	12,721	14,018	13,709	14,281	13,588	16,359
less depreciation & impairments	(607)	(593)	(585)	(605)	(595)	(605)
Scotland Office DEL (3)	12,114	13,425	13,124	13,676	12,993	15,754
Scottish Government Expenditure (The Scottish Block) (6)
Scottish Government Resource (Before Block Grant Adjustment) (2)	36,987,727	40,131,297	38,836,793	41,691,366	40,448,899	43,497,470
less Block Grant Adjustment	(11,173,751)	(11,261,510)	(11,261,510)	(14,726,453)	(14,726,453)	(15,560,978)
Scottish Government Resource (2)	25,813,976	28,869,787	27,575,283	26,964,913	25,722,446	27,936,492
Scottish Government Capital	6,175,597	6,423,560	5,952,943	5,920,263	5,839,556	6,555,291
Scottish Government Resource + Capital DEL (3) (5)	31,989,573	35,293,347	33,528,226	32,885,176	31,562,002	34,491,783
less depreciation & impairments	(1,207,524)	(2,522,605)	(1,492,698)	(1,765,923)	(1,024,127	-1,765,924
Scottish Government Total DEL(3)(5)	30,782,049	32,770,742	32,035,528	31,119,253	30,537,875	32,725,859

46. Public Expenditure Financial Tables - Cash grant paid to the Scottish Consolidated Fund 2023-24: Provision & Final Outturn

Table 2 - Cash grant paid to the Scottish Consolidated Fund 2023-24: Provision & Final Outturn
	Original Provision £million	Final Provision £million	Final Outturn £million
Expenditure Classified as Departmental Expenditure Limit (2)	34,354	35,255	34,232
Expenditure Classified as Annually Managed Expenditure	7,450	5,011	4,543
Expenditure Financed by Scottish Taxes	16,245	16,265	16,248
Expenditure Financed by Borrowing	491	581	404
Fiscal Framework Funding	310	539	66
Repayment of Principal on Loans	(217)	(217)	(217)
Drawdown from the Scotland Reserve	-	327	327
Non Domestic Rates	3,047	3,047	3,047
Total Managed Expenditure	61,680	60,808	58,650
Adjustments to cash requirement
Non-budgetary cash items	546	346	346
Depreciation and Impairments	(2,832)	(2,481)	(1,670)
Other Cash to accruals adjustments	(6,989)	(4,512)	(4,377)
Non Domestic Rates Income	(3,047)	(3,047)	(3,047)
National Insurance Fund Payments towards Scottish NHS	(2,670)	(2,815)	(2,815)
Income from Scottish Taxes	(16,245	(16,265)	(16,248)
Repayment of Principal on Loans	217	217	217
Borrowing	(491)	(581)	(404)
Fiscal Framework Funding	(310)	(539)	(66)
Change to balance held in Scottish Consolidated Fund	-	-	(23)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	29,859	31,131	30,563

Notes

(1) Totals may not sum due to rounding. (2) Resource and capital DEL including depreciation - Scottish Block Grant. (3) Scotland Act 1998, Section 64 (2). (4) Final provision includes £1,152m carry forward to 2021-22.

47. Public Expenditure Financial Tables - Cash grant paid to the Scottish Consolidated Fund 2024-25: Provision and Provisional Outturn

Table 3 - Cash grant paid to the Scottish Consolidated Fund 2024-25: Provision and Provisional Outturn
	Original Provision	Final Provision	Provisional Outturn
	£million	£million	£million
Expenditure Classified as Departmental Expenditure Limit (2)	31,412	32,885	31,562
Expenditure Classified as Annually Managed Expenditure	4,336	5,259	4,170
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	21,324	21,263	21,269
Expenditure Financed by Capital Borrowing	338	300	139
Expenditure Financed by Resource Borrowing	458	-	-
Repayment of Principal on Loans	(265)	(266)	(266)
Drawdown from the Scotland Reserve	-	409	409
Expenditure Financed by Non Domestic Rates	3,068	3,068	3,068
Total Managed Expenditure	60,671	62,918	60,351
Adjustments to cash requirement
Non-budgetary cash items	746	746	46
Depreciation and Impairments	(1,957)	(1,657)	(1,119)
Other Cash to accruals adjustments	(3,738)	(4,268)	(3,846)
Non Domestic Rates Income	(3,068)	(3,068)	(3,068)
National Insurance Fund Payments towards Scottish NHS	(2,845)	(2,922)	(2,922)
Income from Scottish Taxes and other Fiscal Framework transactions	(21,324)	(21,263)	(21,269)
Repayment of Principal on Loans	265	266	266
Borrowing	(796)	(300)	(139)
Change to balance held in Scottish Consolidated Fund	-	-	(46)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	27954	30452	28254

Notes (1) Totals may not sum due to rounding. (2) Resource and capital DEL including depreciation - Scottish Block Grant. (3) Scotland Act 1998, Section 64 (2).

48. Public Expenditure Financial Tables - Cash grant paid to the Scottish Consolidated Fund 2025-26: Provision

Table 4 - Cash grant paid to the Scottish Consolidated Fund 2025-26: Provision
	Original Provision £million
Scottish Block Grant (2)	34,050
UK Government Funded AME	3,816
Expenditure Financed by Scottish taxes and other Fiscal Framework transactions	23,400
Expenditure Financed by Capital Borrowing	472
Expenditure Financed by Resource Borrowing	-
Repayments of Principal on Loans	(335)
Expenditure Financed by Non Domestic Rates	3,114
Total Managed Expenditure	64,517
Adjustments to cash requirement
Non-budgetary cash items	746
Depreciation and Impairments	(1,874)
Other Cash to accruals adjustments	(3,209)
Non Domestic Rates Income	(3,114)
National Insurance Fund Payments towards Scottish NHS	(2,974)
Income from Scottish Taxes and other Fiscal Framework transactions	(23,400)
Repayments of Principal on Loans	335
Borrowing	(472)
Cash Grant payable to Scottish Consolidated Fund by Scotland Office (3)	30,555

Notes (1) Totals may not sum due to roundings. (2) Resource and capital DEL including depreciation - Scottish Block Grant. (3) Scotland Act 1998, Section 64 (2).