1. Superannuation contributions for police officers on secondment to the Scottish Police College (SPC); charges for students from outwith Scottish Police Forces; charges for use of SPC for various activities

Expenditure of the SPC

2. Contributions made by the Scottish Police Federation to the cost of salaries, etc. of their secretary and chairman; recoverable VAT on non-SPC common police service expenditure

Expenditure on police services

3. Income from sale of prison-manufactured goods, services and other industries income; various income including income from land and buildings; recoverable VAT

Expenditure of the Scottish Prison Service

4. General income of the Scottish Fire Service Training School, including that from fire-related and other organisations which use the school’s teaching and conference facilities on a repayment basis; recoverable VAT

Expenditure of the Scottish Fire Service Training School

5. Civil defence income from sale of surplus and obsolete equipment; course income; rents from other bodies using radio masts or stations owned by the Scottish Executive; recoverable VAT in respect of severe weather warning systems

Expenditure on civil defence (including grants)

6. Superannuation contributions collected by the Scottish Legal Aid Board

Expenditure on legal aid

7. Recoverable VAT on criminal law, civil law and social work research; income from cinematography exemption certificate fees and criminal statistics

Miscellaneous expenditure

8. Fees for civil cases; rent from minor occupiers; recoverable VAT for contracted out services

Expenditure of the Scottish Court Service