(introduced by section 1)
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £23,672,000 | |
| 1. Income of the Scottish Agricultural Science Agency (SASA) under Service Level Agreement | SASA expenditure |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £20,000,000 | |
| 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 | Related housing expenditure |
| 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 | Communities Scotland expenditure |
| 10. Recovery of unused regeneration monies | Expenditure on regeneration |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £25,989,000 | |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £63,810,000 | |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £1,529,746,000 | |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £27,325,000 | |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £13,422,000 | |
| 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; 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £2,940,000 | |
| 1. Income from sales of records services; reapportioned income from minor occupiers | Expenditure on Records Enterprise 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £800,000 | |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £100 | |
| 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 |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £1,267,538,000 | |
| 1. Contributions in respect of teachers' and national health service superannuation | Expenditure on teachers' and national health service superannuation |
| Type of accruing resources | Purpose |
|---|---|
| Overall amount: £265,000 | |
| 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 |