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Chamber and committees

Delegated Powers and Law Reform Committee

Budget (Scotland) Bill: Stage 1

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Introduction

  1. At its meeting on 14 December 2021, the Delegated Powers and Law Reform Committee considered the delegated powers contained in the Budget (Scotland) Bill (“the Bill”) at Stage 1.i

  1. The Committee submits this report to the lead Committee for the Bill under Rule 9.6.2 of Standing Orders.

Overview of the Bill

  1. This Scottish Government Bill was introduced by the Cabinet Secretary for Finance and the Economy, Kate Forbes MSP on 9 December 2021. The lead committee is the Finance and Public Administration Committee.

  1. The annual Budget Bill is the vehicle through which the Government seeks parliamentary approval of its spending plans for the coming financial year. This year's Bill, which is comprised of 11 sections and 3 schedules, makes provision for the financial year 2022/23. The Bill authorises the use of resources for the Scottish Administration and certain bodies whose expenditure is funded directly out of the Scottish Consolidated Fund (“SCF”). Those bodies are the Scottish Parliamentary Corporate Body and Audit Scotland.

  1. The Bill provides authorisation for the use of resources up to a specified amount for the purposes set out in schedule 1 (for the Scottish Administration) and schedule 2 (for the directly-funded bodies). Provision is made for accruing resources separately to non-accruing resources in accordance with section 1(2) of the Public Finance and Accountability (Scotland) Act 2000.

Delegated Powers

  1. The Bill confers one power to make subordinate legislation on the Scottish Ministers. The Scottish Government has prepared a Delegated Powers Memorandum which sets out the reasoning for taking the delegated power in the Bill and the procedure chosen.

  1. Section 7(1) of the Bill provides that the Scottish Ministers may, by regulations, amend the amount specified in section 4(2) and (3) and schedules 1 to 3. Section 4(2) provides for the overall cash authorisation in relation to the Scottish Administration. Section 4(3) provides the overall cash authorisation in relation to the directly-funded bodies.

  1. Regulations made under section 7(1) are subject to the affirmative procedure.

  1. The Committee is content with the proposed budget revision regulations contained in section 7.