In addition to changes in funding at Supplementary Estimates 2023-24, and in line with the Statement of Funding Policy, the Welsh Government has chosen to draw down £265.056 million in Resource DEL (excluding depreciation), £47.230m in Capital DEL (General) and £37.420 million in Capital DEL (Financial Transactions) from the Wales Reserve in 2023-24.

The Scottish Government has confirmed that they wish to carry forward £14.758 million in Capital DEL (General) outside of the Scotland Reserve and defer a reduction of £52.838 million in Capital DEL (Financial Transactions) from 2023-24 to 2024-25.

The flexibility to carry forward funding outside the Reserve and to defer the reduction in Capital DEL (Financial Transactions) was exceptionally agreed to help the Scottish Government and Welsh Government to manage late changes to their budgets.

Revised 2023-24 funding is as follows:

¹Due to the scale of tax devolution in Scotland, Scottish Government DEL funding is shown excluding tax and welfare Block Grant Adjustments. Welsh Government DEL funding is shown including tax Block Grant Adjustments.