With regards to the latter, HM Treasury has stated that “in recognition of the exceptional circumstances and in response to calls for flexibility, the Scottish Government will be able to carry over any of the £1.1 billion not spent this year into the 2021/22 financial year on top of their existing tools to transfer funding between years.”https://www.gov.uk/government/news/further-11-billion-boost-for-scotlands-response-to-covid-19 The Cabinet Secretary told the Parliament on 16 February that due “to our being at a late stage in the financial year, that money can and will be carried over into 2021-22.”iiMeeting of the Parliament 16 February 2021 http://www.parliament.scot/parliamentarybusiness/report.aspx?