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Comparing budgets
The Scottish Budget documents provide data which allow comparison of planned allocations against those outlined in the previous year’s budget. So, for example, the planned allocations for 2024-25 can be compared with those that were set out in the 2023-24.
This is useful as it allows you to see how spending priorities have changed over the year. However, it does not account for in-year changes to 2023-24 budget lines that have taken place during the year. The two main reasons for in-year changes are:
- extra money coming from UK budget announcements which result in additional funding via the Barnett formula.
- the Scottish Government reallocating money from one budget line to another.
This year, the Scottish Government has provided additional data which allows us to compare the 2024-25 budget plans against 2023-24 budgets which reflect the effect of in-year changes (as introduced by the Autumn and Spring budget revisions). Where budgets have changed significantly during the year, this can provide a more meaningful basis for comparison.
These additional datasets are a welcome development in relation to budget transparency and SPICe is providing this tool to help users interpret the data.
Note that the local government budget receives transfers from other portfolios, and comparisons can be presented in different ways. The figures in this tool present both budgets as they appear in the most recent budget document (i.e. with certain Specific Resource Grant and some in-year transfer funding “baselined” into the General Revenue Grant), whereas the SPICe briefing on the local government budget presents local government budget lines as they appear in each year’s budget document.
Other budget tools
SPICe provides a range of other tools to support analysis of the budget:
- Explore the budget: This tool allows you to explore the budget down to level 4, the most detail level of allocation published by the Scottish Government.
- Inflation tool: This allows you to adjust figures for inflation, using the GDP deflator to put figures in real term.
Budget comparison tool
We would welcome your feedback on the tool and any improvements you would like to see.
Data comes from the additional budgetary information which was published on 31 January on request by the Finance and Public Administration Committee, and from further information shared with SPICe and selected Scottish Parliament committees on 22 February, which includes the 2023-24 Spring budget revision changes.