The UK Autumn Budget and Spending Review 2021 identified a further £0.5 billion of Covid-19 Barnett consequentials that are expected for 2021-22, but this will not be confirmed until the UK Supplementary Estimates.1Supplementary Estimates are normally presented in February each year and are used to seek additional resources, capital and/or cash or to reallocate existing resources and capital to new activities . (2021). Retrieved from <a href="https://www.gov.uk/government/collections/hmt-supplementary-estimates" target="_blank">https://www.gov.uk/government/collections/hmt-supplementary-estimates</a>
During the course of 2020-21, an additional £9.7 billion was added to the Scottish spending envelope via Barnett consequentials. £1.1 billion of this money was allocated in February 2021, leaving the Scottish Government with little time to allocate and spend it before the end of March 2021.