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