Figure 7: Total Covid-19 spending in 2021-22 Budget (£million)The Autumn Budget Revision published on 27 September 2021 made Covid-19 allocations of £1,050.6 million which the document states “is funded from a combination of Covid-19 consequentials added at the UK Main Estimate Process and drawdowns from the Scotland Reserve”. This funding was allocated as follows:
Figure 8: Allocation of ABR Covid-19 Funding in the Scottish Autumn Budget Revision 2021-22Scottish Government portfolios£ millionHealth and Social Care834.0Social Justice, Housing and Local Government10.5Finance and Economy46.2Education and Skills30.4Net Zero, Energy and Transport104.5Constitution, External Affairs and Culture25Total ABR Covid-19 Allocations1,050.6In its tracker report, Audit Scotland warns that the ability to separate out ‘Covid spending’ from other areas of spend is likely to become even more challenging as we move into the recovery phase of the pandemic, where spending becomes “linked more widely with economic development and other government goals".1Audit Scotland, Tracking the implications of Covid-19 on Scotland’s public finances. (2021, September 15).