Budget (Scotland) Act 2006

2006 asp 5

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 9th February 2006 and received Royal Assent on 21st March 2006

An Act of the Scottish Parliament to make provision, for financial year 2006/07, for the use of resources by the Scottish Administration and certain bodies whose expenditure is payable out of the Scottish Consolidated Fund, for authorising the payment of sums out of the Fund and for the maximum amounts of borrowing by certain statutory bodies; to make provision, for financial year 2007/08, for authorising the payment of sums out of the Fund on a temporary basis; and for connected purposes.

Part 1 S Financial year 2006/07

Use of resources S

1 The Scottish Administration S

(1) Resources other than accruing resources may, in financial year 2006/07, be used by the Scottish Administration for the purposes specified in column 1 of schedule 1—

(a) so far as the use of resources consists of incurring liability in respect of recoverable VAT, without limit as to amount, and

(b) in any other case, up to the amounts specified in the corresponding entries in column 2.

(2) Accruing resources of the types specified in column 3 of schedule 1 may, in financial year 2006/07, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

(3) Accruing resources in respect of recoverable VAT may, in financial year 2006/07, be used, without limit as to amount, by the Scottish Administration for any purpose for which resources are authorised to be used by virtue of subsection (1).

(4) Accruing resources of the types specified in column 1 of each Part of schedule 2 may, in financial year 2006/07, be used by the Scottish Administration for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

(5) Accruing resources authorised to be used by virtue of subsection (3) or (4) may be so used only through the part of the Scottish Administration through which they accrue.

(6) The Parts of schedule 2 set out the types of accruing resources, purposes and overall amounts by reference to the parts of the Scottish Administration through which the resources accrue and may be used.

(7) In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the Scottish Administration under section 41(3) of the Value Added Tax Act 1994 (c. 23).

2 Direct-funded bodies S

(1) Resources other than accruing resources may, in financial year 2006/07, be used by the direct-funded bodies mentioned in column 1 of schedule 3 for the purposes specified in that column—

(a) so far as the use of resources consists of incurring liability in respect of recoverable VAT, without limit as to amount, and

(b) in any other case, up to the amounts specified in the corresponding entries in column 2.

(2) Accruing resources of the types specified in column 3 of schedule 3 may, in financial year 2006/07, be used by those bodies for the purposes specified in the corresponding entries in column 1 up to the amounts specified in column 4.

(3) Accruing resources in respect of recoverable VAT may, in financial year 2006/07, be used, without limit as to amount, by any direct-funded body mentioned in column 1 of schedule 3 for any purpose for which resources are authorised to be used by that body by virtue of subsection (1).

(4) Accruing resources of the types specified in column 1 of each Part of schedule 4 may, in financial year 2006/07, be used by the direct-funded body to which that Part relates for the purposes specified in the corresponding entries in column 2 up to the overall amount specified at the end of that Part.

(5) In this section, references to recoverable VAT are to value added tax in respect of which a claim for a refund may be made by the direct-funded body concerned under section 41(3) of the Value Added Tax Act 1994 (c. 23).

The Scottish Consolidated Fund S

3 Overall cash authorisations S

For the purposes of section 4(2) of the 2000 Act, the overall cash authorisations for financial year 2006/07 are—

(a) in relation to the Scottish Administration, [F1 £24,720,048,000,]

(b) in relation to the Forestry Commissioners, [F2 £78,733,000,]

(c) in relation to the Food Standards Agency, [F3 £10,381,000,]

(d) in relation to the Scottish Parliamentary Corporate Body, [F4 £94,015,000,]

(e) in relation to Audit Scotland, [F5 £9,865,000.]

Textual Amendments

F1 Amount in s. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(2)(a)

F2 Amount in s. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(2)(b)

F3 Amount in s. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(2)(c)

F4 Amount in s. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(2)(d)

F5 Amount in s. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(2)(e)

4 Contingencies: payments out of the Fund S

(1) This section applies where, in financial year 2006/07, it is proposed to pay out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 (c. 46), for or in connection with expenditure of the Scottish Administration or a direct-funded body, a sum which does not fall within the overall cash authorisation specified in section 3 in relation to the Scottish Administration or, as the case may be, that body.

(2) The sum may be paid out of the Fund only if its payment is authorised by the Scottish Ministers.

(3) The Scottish Ministers may authorise payment only if they consider that—

(a) the payment is necessarily required in the public interest to meet urgent expenditure for a purpose falling within section 65(2) of the Scotland Act 1998 (c. 46), and

(b) it is not reasonably practicable, for reasons of urgency, to amend the overall cash authorisation by an order under section 7 of this Act.

(4) But the Scottish Ministers must not authorise payment of the sum if it would result in an excess of sums paid out of the Fund over sums paid into the Fund.

(5) The aggregate amount of the sums which the Scottish Ministers may authorise to be paid out of the Fund under this section must not exceed £50,000,000.

(6) Where the Scottish Ministers authorise a payment under this section they must, as soon as possible, lay before the Scottish Parliament a report setting out the circumstances of the authorisation and why they considered it to be necessary.

Borrowing by certain statutory bodies S

5 Borrowing by certain statutory bodies S

In schedule 5, the amounts set out in column 2 are the amounts specified for financial year 2006/07 for the purposes of the enactments listed in the corresponding entries in column 1 (which make provision as to the net borrowing of the bodies mentioned in that column).

Part 2 S Financial year 2007/08

6 Emergency arrangements: overall cash authorisations S

(1) This section applies if, at the beginning of financial year 2007/08, there is no overall cash authorisation for that year for the purposes of section 4(2) of the 2000 Act.

(2) Until there is in force a Budget Act providing such authorisation, there is to be taken to be an overall cash authorisation for each calendar month of that year in relation to each of—

(a) the Scottish Administration, and

(b) the direct-funded bodies,

of an amount determined in accordance with subsection (3) of this section; and section 4 of the 2000 Act has effect accordingly.

(3) That amount is whichever is the greater of—

(a) one-twelfth of the amount specified in section 3 in relation to the Scottish Administration or, as the case may be, the direct-funded body in question, and

(b) the amount paid out of the Scottish Consolidated Fund under section 65(1)(c) of the Scotland Act 1998 (c. 46) in the corresponding calendar month of financial year 2006/07 for or in connection with expenditure of the Scottish Administration or that body.

(4) Subsection (2) is subject to any provision made by Budget Act for financial year 2007/08.

Part 3 S Miscellaneous and supplementary

Budget revisions S

7 Amendment of this Act S

(1) The Scottish Ministers may by order made by statutory instrument amend—

(a) the amounts specified in section 3,

(b) schedules 1 to 5.

(2) No order may be made under subsection (1) unless a draft of it has been laid before, and approved by resolution of, the Scottish Parliament.

Supplementary S

8 Repeal S

Part 2 (financial year 2006/07) of the Budget (Scotland) Act 2005 (asp 4) is repealed.

9 Interpretation S

(1) References in this Act to “the 2000 Act” are references to the Public Finance and Accountability (Scotland) Act 2000 (asp 1).

(2) References in this Act to accruing resources in relation to the Scottish Administration or any direct-funded body are to such resources accruing to the Scottish Administration or, as the case may be, that body in financial year 2006/07.

(3) References in this Act to the direct-funded bodies are references to the bodies mentioned in section 3(b) to (e) of this Act; and references to a direct-funded body are references to any of those bodies.

(4) Except where otherwise expressly provided, expressions used in this Act and in the 2000 Act have the same meanings in this Act as they have in that Act.

10 Short title S

This Act may be cited as the Budget (Scotland) Act 2006.

SCHEDULE 1 S The Scottish Administration

(introduced by section 1)

Purpose	Amount of resources other than accruing resources	Type of accruing resources	Amount of accruing resources
1. For use by the Scottish Ministers (through the Scottish Executive Environment and Rural Affairs Department) on market support; support for agriculture in special areas including crofting communities; rural development, agri-environmental and farm woodland measures; compensation to sheep producers; animal health; agricultural education; advisory, research and development services; botanical and scientific services; assistance to production, marketing and processing; administration, land management and other agricultural services; assistance to the Scottish fisheries sector; fishery protection; other services including fisheries research and development and special services; natural heritage; environment protection; rural affairs; other environmental expenditure; flood prevention; coastal protection; air quality monitoring; loans to Scottish Water and other water grants (including the Water and Sewerage Charges Reduction scheme and the Water Industry Commission for Scotland)	[F6 £725,104,000]	Sale of surplus land, buildings and equipment; sale of holdings to existing tenants; repayment of loans by Scottish Water	[F7 £2,903,000]
2. For use by the Scottish Ministers (through the Scottish Executive Development Department) on housing subsidies; Communities Scotland; new housing partnerships and community ownership; sponsorship of Energy Action Scotland; repayment of debt and any associated costs; other expenditure, contributions and grants relating to housing; departmental research and publicity and other central services; sites for gypsies and travellers; residual grants to housing associations; grants for the Community Regeneration Fund and other services; other regeneration initiatives; programmes promoting social inclusion; other sundry services in connection with the environment; planning; grants to voluntary organisations and other costs associated with the voluntary and charitable sectors; expenditure relating to equality issues; Scottish Building Standards Agency	[F8 £1,454,522,000]	Sale of property, land and equipment; repayment of loans	[F9 £6,400,000]
3. For use by the Scottish Ministers (through the Scottish Executive Education Department) on schools; training and development of teachers; educational research, development and promotion; international and other educational services; HM Inspectors of Education; childcare; associated social work services; Social Work Inspection Agency; sport; support for the cultural heritage of Scotland, including the Gaelic language; tourism; cultural organisations; architecture; Historic Scotland; central government grants to non-departmental public bodies and local authorities	[F10 £1,012,519,000]	Sale of surplus land, buildings and equipment	£330,000
4. For use by the Scottish Ministers (through the Scottish Executive Enterprise, Transport and Lifelong Learning Department) on grant in aid for the Scottish Further and Higher Education Funding Council, Scottish Enterprise and Highlands and Islands Enterprise; funding for the Student Awards Agency for Scotland and related costs, including the Student Loan Scheme and the Graduate Endowment scheme; Regional Selective Assistance grants and sundry enterprise and lifelong learning related activities; telecommunications infrastructure; European Structural Fund grants to public corporations, non-departmental public bodies, local authorities and other bodies and organisations; roads, bridges and associated services, including the acquisition of land, lighting and road safety; assistance to local transport; support for transport services in the highlands and islands; piers and harbours including Piers and Harbours grants to local authorities and miscellaneous costs in relation to ports and harbours; support for ferry services; grant aid to British Waterways Board in respect of Scotland's inland waterways; funding for rail infrastructure and rail services in Scotland; other expenditure relating to rail; provision for other transport services, grants and research expenditure; expenditure relating to Highlands and Islands Airports Limited and the privatisation of the Scottish Bus Group; support for bus services in Scotland; support for certain air services; transport-related grants to local authorities, Regional Transport Partnerships and the Strathclyde Passenger Transport Authority; payments to former members of Scottish Transport Group pension schemes; funding for Transport Scotland and related costs; support for concessionary fare schemes and ticketing infrastructure; costs in relation to establishing and funding the office of Scottish Road Works Commissioner	[F11 £5,201,690,000]	Repayment of voted loans (capital) by Scottish Enterprise and Caledonian [F12 Maritime Assets Ltd;] the repayment of Student Loans; sale of property, land and equipment; repayment of loans by the Tay Bridge Joint Board and by Independent Piers and Harbours Trusts	[F13 £43,673,000]
5. For use by the Scottish Ministers (through the Scottish Executive Health Department) on hospital and community health services; family health services; community care; grants to local authorities and voluntary organisations; social care; welfare food; the Scottish Drugs Challenge Fund; Mental Health Tribunal for Scotland; payments to the Skipton Fund; other health services	[F14 £8,086,110,000]	Sale of land, buildings, vehicles, equipment and property	£12,100,000
6. For use by the Scottish Ministers (through the Scottish Executive Justice Department) on legal aid (including administration); criminal injuries compensation (including administration); certain services relating to crime including the Parole Board for Scotland; the Scottish Prison Service; the Scottish Prisons Complaints Commission; the Scottish Criminal Cases Review Commission; the Risk Management Authority; police services (including grants to local authorities) and superannuation of police on secondment; fire and rescue services (including Scottish Fire Services College and superannuation and grants to local authorities); civil contingencies; measures in relation to antisocial behaviour; measures in relation to drug abuse and treatment; miscellaneous services relating to administration of justice; community justice services including probation and supervised attendance orders; grants to voluntary organisations; court services, including judicial pensions; the Accountant in Bankruptcy; certain legal services; costs and fees in connection with legal proceedings; Police Loan Charges	[F15 £1,562,843,000]	Sale of police vehicles; sale of prison land, buildings, staff quarters, vehicles, equipment and property	[F16 £3,000,000]
7. For use by the Scottish Ministers on administrative costs and operational costs; costs of providing continuing services to the Scottish Parliament; costs associated with the functions of the Queen's Printer for Scotland	[F17 £250,200,000]	Income from sale of surplus capital assets	£35,000
8. For use by the Registrar General of Births, Deaths and Marriages for Scotland (through the General Register Office for Scotland) on administrative costs and operational costs	[F18 £10,874,000]
9. For use by the Scottish Ministers and the Keeper of the Records of Scotland (through the National Archives of Scotland) on administrative costs and operational costs (including the conversion of the sasine records to digital images)	£8,726,000
10. For use by the Scottish Ministers (through the Scottish Executive Finance and Central Services Department) on running and capital costs of the Scottish Public Pensions Agency; revenue support grants and payment of non-domestic rates in Scotland; other local authority grants and special grants relating to council tax and spend-to-save scheme; other services including payments under the Bellwin scheme covering floods, storms and other emergencies; expenditure on committees, commissions and other departmental services; grants to the Civic Forum; expenditure and grant assistance in relation to modernising government and efficient government; data sharing and standards; international relations and development assistance; expenditure in relation to running costs of the Crown Office and Procurator Fiscal Service Inspectorate	[F19 £7,719,401,000]
11. For use by the Scottish Ministers on pensions, allowances, gratuities etc. payable in respect of the teachers' and national health service pension schemes	£1,864,869,000
12. For use by the Lord Advocate (through the Crown Office, the Procurator Fiscal Service and the office of Queen's and Lord Treasurer's Remembrancer) on administrative costs, including costs relating to the office of Queen's and Lord Treasurer's Remembrancer, fees paid to temporary procurators fiscal, witness expenses, victim expenses where applicable and other costs associated with Crown prosecutions	[F20 £101,351,000]	Sale of surplus assets	[F21 £500,000]
13. For use by the Office of the Scottish Charity Regulator on administrative costs and operational costs	£3,600,000

Textual Amendments

F6 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(i)

F7 Amount in Sch. 1 column 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(c)(i)

F8 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(ii)

F9 Amount in Sch. 1 column 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(c)(ii)

F10 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(iii)

F11 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(iv)

F12 Words in Sch. 1 column 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(b)

F13 Amount in Sch. 1 column 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(c)(iii)

F14 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(v)

F15 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(vi)

F16 Amount in Sch. 1 column 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(c)(iv)

F17 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(vii)

F18 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(viii)

F19 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(ix)

F20 Amount in Sch. 1 column 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(a)(x)

F21 Amount in Sch. 1 column 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(3)(c)(v)

SCHEDULE 2 S Accruing resources of the Scottish Administration which may be used without individual limit

(introduced by section 1)

Part 1 S Scottish Executive Environment and Rural Affairs Department

Overall amount: [F22 £500,000,000]
Type of accruing resources	Purpose
1. F23 ...	F23 ...
[F24 1A. Funding from European agricultural and fisheries funds	EU CAP support, rural development and fisheries subsidy and grant schemes]
2. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; receipts from the Meat and Livestock Commission under Ministerial Direction	Related rural development expenditure
3. Contributions under the superannuation scheme for the Scottish Agricultural College and Agricultural and Biological Research Institutes; rents and wayleaves; recovery of costs in connection with land drainage; fees for Common Agricultural Policy Scheme appeals; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission and the Deer Commission; charges for cattle passports; charges for relevant publications and statistics	Related agricultural services expenditure
4. Repayment of loans to harbour authorities; charges for relevant publications and statistics	Related fisheries expenditure
5. Charges for plant health and control work, seed and variety testing and pesticides work; sales of produce; charges for advisory visits, certifications, testing plants, animals and fish; charges for hire of equipment, publications and statistics	Related SASA, Fisheries Research Services (FRS) and Scottish Fisheries Protection Agency (SFPA) expenditure
6. Income of SASA, FRS and SFPA from services provided to external customers	SASA, FRS and SFPA expenditure
7. Sale of research results and publications; charges for licences under the Food and Environment Protection Act 1985	Expenditure on environmental services
8.Repayment of loans	Expenditure on Scottish Water

Textual Amendments

F22 Amount in Sch. 2 Pt. 1 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(a)(iii)

F23 Sch. 2 Pt. 1 Item 1 repealed (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(a)(i)

F24 Sch. 2 Pt. 1 Item 1A inserted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(a)(ii)

Part 2 S Scottish Executive Development Department

Overall amount: [F25 £40,000,000]
Type of accruing resources	Purpose
1. Income from the sale of research results and publications; other minor miscellaneous income	Expenditure on miscellaneous Development Department programmes
2. Capital sums accruing to Communities Scotland	Communities Scotland expenditure
3. Recovery of unused grant from voluntary organisations	Expenditure on voluntary sector
4. Recovery of grant awarded to local authorities and Registered Social Landlords under the New Housing Partnerships initiative and Community Ownership	[F26 Expenditure on housing]
5. Income from local authorities in respect of right to buy sales following housing stock transfer	Expenditure on housing
6. Receipts from local authorities arising out of housing stock transfers	Repayment of local authority housing debt and associated costs
7. Receipts from Energy Action Grant Agency in respect of energy efficiency matters	Expenditure on central heating programme
8. Fees for functions carried out by the Scottish Building Standards Agency	Expenditure of the Scottish Building Standards Agency
9. Communities Scotland receipts from interest on loans	[F27 Expenditure on housing]
10. Recovery of unused regeneration monies	Expenditure on regeneration

Textual Amendments

F25 Amount in Sch. 2 Pt. 2 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(b)(iii)

F26 Words in Sch. 2 Pt. 2 Item 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(b)(i)

F27 Words in Sch. 2 Pt. 2 Item 9 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(b)(ii)

Part 3 S Scottish Executive Education Department

Overall amount: [F28 £33,500,000]
Type of accruing resources	Purpose
1. Recovery of costs from local authorities in respect of self-governing schools	Expenditure on education services
2. Recovery of costs from HM Inspectors of Education	Expenditure on education services
3. Recovery of costs from Youthlink	Expenditure on education services
4. Income from admissions and retail at monuments operated by Historic Scotland and external partnership funding for capital projects	Expenditure on tourism and culture
5. Income from sales and grants in respect of the Royal Commission on Ancient and Historic Monuments of Scotland	Expenditure on tourism and culture

Textual Amendments

F28 Amount in Sch. 2 Pt. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(c)

Part 4 S Scottish Executive Enterprise, Transport and Lifelong Learning Department

Overall amount: [F29 £223,276,000]
Type of accruing resources	Purpose
1. Repayments of student awards and interest capitalised on student loans	Expenditure of the Student Awards Agency for Scotland
2. Income from the Graduate Endowment scheme	Expenditure on student support relating to the provision of allowances for living costs and loans
3. Refunds of grants for Regional Selective Assistance	Expenditure on Regional Selective Assistance
4. Electricity Statutory Consent fees	Expenditure on the administration of consents for the provision of energy
5. Rents from land and property; Erskine Bridge toll income	Expenditure on motorways and trunk roads
6. Any sums accruing as a result of the dissolution of Scottish Transport Group	Payments to former members of Scottish Transport Group pensions schemes
[F30 7 Sums accruing from Enterprise and Lifelong Learning related activities	Expenditure on Enterprise and Lifelong Learning related activities
8 Income from European Union including the European Social Fund and the European Regional Development Fund	Expenditure on European Union eligible support]

Textual Amendments

F29 Amount in Sch. 2 Pt. 4 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(d)(ii)

F30 Sch. 2 Pt. 4, Items 7, 8 inserted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(d)(i)

Part 5 S Scottish Executive Health Department

Overall amount: £1,529,746,000
Type of accruing resources	Purpose
1. Charges to private patients; income generation schemes; charges for the processing of plasma for the Department of Health, Social Services and Public Safety Northern Ireland; handling charges for blood products; sales of antibodies and related products; repayments of Project 2000 bursaries; National Insurance contributions	Expenditure on hospital and community health services
2. Prescription charges collected by dispensing doctors, pharmacists, Health Boards and appliance suppliers; sales of prescription pre-payment certificates; payments under the Pharmaceutical Price Regulation Scheme; rental of national health service properties; charges collected by dental practitioners and ophthalmologists; recovery of charges from patients, dispensing contractors and practitioners	Expenditure on family health services
3. Sales of publications; fees for conferences and courses; royalties from projects developed with departmental assistance; sales of vitamin drops and tablets at national health service clinics; other miscellaneous income	Expenditure on other health services
4. Income from fees charged by the Scottish Commission for the Regulation of Care	Expenditure on community care

Part 6 S Scottish Executive Justice Department

Overall amount: [F31 £30,000,000]
Type of accruing resources	Purpose
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; receipts from fixed penalty notices	Expenditure on police services
3. Income from criminal records checks carried out by Disclosure Scotland	Expenditure on police services
4. Income from sale of prison-manufactured goods, services and other industries income; various income including income from land and buildings	Expenditure of the Scottish Prison Service
5. General income of the Scottish Fire Services College, including that from fire-related and other organisations which use the college's teaching and conference facilities on a repayment basis	Expenditure of the Scottish Fire Services College
6. Civil contingencies income from sale of surplus and obsolete equipment; course income; rents from other bodies using radio masts or stations owned by the Scottish Executive	Expenditure on civil contingencies (including grants)
7. Superannuation contributions collected by the Scottish Legal Aid Board	Expenditure on legal aid
8. Income from cinematography exemption certificate fees and criminal statistics and other miscellaneous receipts	Miscellaneous expenditure
9. Fees for civil cases; rent from minor occupiers	Expenditure of the Scottish Court Service
10. Income from sequestration	Expenditure on the Accountant in Bankruptcy

Textual Amendments

F31 Amount in Sch. 2 Pt. 6 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(e)

Part 7 S Scottish Executive (Administration)

Overall amount: £13,422,000
Type of accruing resources	Purpose
1. Payments from departments outwith the Scottish Executive for professional services; income from the Statistical Office of the European Union; discounts; recoveries of legal costs; income from payment for services and recovery of other costs; [F32 National Insurance Fund recoveries;] New Deal income; profit from sale of surplus capital assets; repayments of loans made to members of staff for house purchase; rent from minor occupiers; European Fast Stream income	Scottish Executive core departments running costs
2. Recoveries of salaries and other expenses of outward seconded and loaned staff; recoveries of salaries of staff assigned to the Criminal Injuries Compensation Agency (CICA)	Expenditure on outward seconded and loaned staff and staff assigned to CICA

Textual Amendments

F32 Words in Sch. 2 Pt. 7 inserted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(f)

Part 8 S Registrar General of Births, Deaths and Marriages for Scotland

Overall amount: £2,940,000
Type of accruing resources	Purpose
1. Income from sales of records services; reapportioned income from minor occupiers	Expenditure on Records Enterprise[F33 , Scotland’s people and the Scottish Family History Centre] and registration expenditure
2. Royalties from sales on the internet	Expenditure on Records Enterprise
3. Income from Scottish Executive for running the National Health Service Central Register; income from sales of information by National Health Service Central Register; income from sales of vital statistics; reapportioned income from minor occupiers	Expenditure on vital events and national health service
4. Income from sales of Census and other geographical information; sales of population statistics; reapportioned income from minor occupiers	Expenditure on Census and population statistics

Textual Amendments

F33 Words in Sch. 2 Pt. 8 inserted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(g)

Part 9 S Keeper of the Records of Scotland

Overall amount: £800,000
Type of accruing resources	Purpose
1. Fees and other income for the issue of photocopy orders; professional searchers contract fees; inspection fees; microfilm and digital imaging services; sale of publications; income from conservation and specialist services; income from Registers of Scotland Executive Agency Register Archives Collection	Running costs of the National Archives of Scotland

Part 10 S Scottish Executive Finance and Central Services Department

Overall amount: £100
Type of accruing resources	Purpose
1. Income from marketing	Expenditure on marketing
2. Income in respect of legal costs recovered by the Local Government Boundary Commission	Payments to the Local Government Boundary Commission
3. Administration charges in respect of services undertaken by the Scottish Public Pensions Agency	Running costs of the Scottish Public Pensions Agency
4. Recovery of grant awarded to local authorities under the Bellwin scheme covering floods, storms, and other emergencies	Expenditure on floods, storms and other emergencies

Part 11 S Scottish Executive (Scottish teachers' and NHS pension schemes)

Overall amount: £1,267,538,000
Type of accruing resources	Purpose
1. Contributions in respect of teachers' and national health service superannuation	Expenditure on teachers' and national health service superannuation

Part 12 S Crown Office and Procurator Fiscal Service

Overall amount: [F34 £500,000]
Type of accruing resources	Purpose
1. Fees charged for administering the estates of persons who die intestate and without known heirs; ultimus haeres; sale of Statute Amendments; income from the sale of waste paper and obsolete office machinery; minor occupancy income; minor miscellaneous income; profit on sale of surplus capital assets	Running costs of the Crown Office and Procurator Fiscal Service

Textual Amendments

F34 Amount in Sch. 2 Pt. 12 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(4)(h)

SCHEDULE 3 S Direct-funded bodies

(introduced by section 2)

Purpose	Amount of resources other than accruing resources	Type of accruing resources	Amount of accruing resources
1. For use by the Forestry Commissioners in or as regards Scotland on the promotion of forestry in Scotland including, advising on the development and delivery of forestry policy, regulating and supporting, through grant in aid, the forestry sector, managing the national forest estate in Scotland; administrative costs	[F35 £96,786,000]	Miscellaneous income	£500,000
2. For use by the Food Standards Agency in or as regards Scotland on administrative and operational costs, including research, monitoring and surveillance and public information and awareness relating to food safety and standards; the Meat Hygiene Service	[F36 £10,446,000]	Miscellaneous income	£100
3. For use by the Scottish Parliamentary Corporate Body on ongoing costs associated with the administration and operation of the Scottish Parliament; payments in respect of the functions of the Scottish Parliamentary Standards Commissioner, the Commissioner for Public Appointments in Scotland, the Scottish Public Services Ombudsman, the Scottish Information Commissioner and the Commissioner for Children and Young People in Scotland; [F37 payments in respect of the functions or anticipated functions of the Scottish Commission for Human Rights;] any other payments relating to the Scottish Parliament	£95,418,000	Miscellaneous income and capital receipts	£100
4. For use by Audit Scotland, including assistance and support to the Auditor General for Scotland and the Accounts Commission for Scotland and other audit work for public bodies	[F38 £10,204,000]	Income from sale of IT equipment and furniture	£10,000

Textual Amendments

F35 Amount in Sch. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(5)(b)(i)

F36 Amount in Sch. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(5)(b)(ii)

F37 Words in Sch. 3 inserted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(5)(a)

F38 Amount in Sch. 3 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(5)(b)(iii)

SCHEDULE 4 S Accruing resources of direct-funded bodies which may be used without individual limit

(introduced by section 2)

Part 1 S Forestry Commissioners

Overall amount: [F39 £6,100,000]
Type of accruing resources	Purpose
1. Recoveries of grants; repayments by staff of loans and other recoverable expenses; miscellaneous income from sales of publications, training courses etc.	Policy, regulatory and grant-giving functions

Textual Amendments

F39 Amount in Sch. 4 Pt. 1 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(6)

Part 2 S Food Standards Agency

Overall amount: £100
Type of accruing resources	Purpose
1. Recovery of costs from Radioactive Site Operators in relation to the Food Standards Agency's role in assessing the impact of proposed radioactive waste disposal authorisations on the food chain; income from sale of publications and income generation schemes	Expenditure of the Food Standards Agency in or as regards Scotland
2. Income from industry levied charges in respect of statutory veterinary services and inspections undertaken by the Meat Hygiene Service	Expenditure of the Food Standards Agency in or as regards Scotland in supporting the provision of the Meat Hygiene Service

Part 3 S Scottish Parliamentary Corporate Body

Overall amount: £722,000
Type of accruing resources	Purpose
1. Broadcasting income; gifts; income from commercial sales and other services provided to the public	Expenditure on administrative costs of the Scottish Parliament

Part 4 S Audit Scotland

Overall amount: £18,798,000
Type of accruing resources	Purpose
1. Fees and charges for audit work; recoveries of costs associated with the functions of the Auditor General for Scotland and the Accounts Commission for Scotland; miscellaneous income from publications, conferences, provision of administrative services etc.; recoveries of costs of seconded staff; repayments of staff loans; recoveries of car leasing payments; interest received on working balances	Expenditure of Audit Scotland, the Auditor General for Scotland and the Accounts Commission for Scotland

SCHEDULE 5 S Borrowing by certain statutory bodies

(introduced by section 5)

Enactment	Amount
1. Section 7 of the Housing (Scotland) Act 1988 (c. 43) (Scottish Homes)	Nil
2. Section 25 of the Enterprise and New Towns (Scotland) Act 1990 (c. 35) (Scottish Enterprise)	£10,000,000
3. Section 26 of that Act (Highlands and Islands Enterprise)	£1,000,000
4. Section 42 of the Water Industry (Scotland) Act 2002 (asp 3) (Scottish Water)	[F40 £75,600,000]
5. Section 48 of the Environment Act 1995 (c. 25) (Scottish Environment Protection Agency)	Nil

Textual Amendments

F40 Amount in Sch. 5 substituted (5.12.2006) by Budget (Scotland) Act 2006 Amendment Order 2006 (S.S.I. 2006/589), arts. 1, 2(7)