Budget (Scotland) Act 2000

SCHEDULE 1 S THE SCOTTISH ADMINISTRATION

(introduced by section 1)

Purpose	Amount	Type of receipt	Amount which may be applied
1. For expenditure of the Scottish Ministers (through the Scottish Executive Rural Affairs Department) on market support; support for agriculture in special areas including crofting communities; structural measures, agri-environmental and farm woodland measures; compen-sation 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; flood prevention; coastal protection; air quality monitoring; loans to new water and sewerage authorities and other water grants	£490,983,000	Sale of surplus land, buildings and equipment; sale of holdings to existing tenants; repayment of non-voted loans by new water and sewerage authorities	£34,854,000
2. For expenditure of the Scottish Ministers (through the Scottish Executive Development Department) on revenue support grants and payment of non-domestic rates in Scotland; special grants relating to council tax and spend-to-save scheme; housing subsidies; financial support for Scottish Homes; new housing partnerships; sponsorship of Energy Action Scotland; other expenditure, contributions and grants relating to housing; other central and environmental services, including flood and storm emergencies; special financial assistance for Dunblane; sites for travelling people; residual grants to housing associations; roads and certain 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; grant aid to British Waterways Board in respect of Scotland’s inland waterways; funding for most of the rail services in Scotland; other rail grants; certain other transport services and grants; grants for the Social Inclusion Partnership Fund and other services; other urban regeneration initiatives; expenditure relating to the privatisation of the Scottish Bus Group and Highlands and Islands Airports Limited; grants to local authorities forming part of the Strathclyde Passenger Transport Area; other sundry services in connection with the environment; European Regional Development Fund and European Social Fund grants to public corporations, non-departmental public bodies, local authorities and other bodies and organisations	£5,961,264,000	Sale of property, land and equip-ment; repayment of loans; recover-able VAT and European Region-al Development Fund grants	£9,200,000
3. For expenditure of the Scottish Ministers (through the Scottish Executive Education Department) on schools; pre-school education; childcare; associated social work services; educational development; research and promotion; training and development of teachers; curriculum development; international and other educational services, including support for School Boards, training, research and educational technology; sport; community education; support for the cultural heritage of Scotland, including the Gaelic language; arts, libraries, museums and galleries, including purchase grants; cultural and scientific activities and organisations; historic buildings and monuments (including administration); publicity; indemnities; administration; central government grants to non-departmental public bodies and local authorities; pensions, allowances, gratuities etc. payable in respect of the teachers’ and NHS pension schemes; running and capital costs of the Scottish Public Pensions Agency	£838,391,000	Recoverable VAT	£1,300,000
4. For expenditure of the Scottish Ministers (through the Scottish Executive Enterprise and Lifelong Learning Department) on grant in aid for the Scottish Higher Education Funding Council, the Scottish Further Education Funding Council, Scottish Enterprise, Highlands and Islands Enterprise and the Scottish Tourist Board; funding for the Student Awards Agency for Scotland; careers guidance; departmental invest-ment assistance grants and sundry enterprise and lifelong learning related activities	£1,988,294,000	Repayment of student loans; repayment of voted loans (capital) by Scottish Enter-prise; refunds of grants made by the Scottish Tourist Board; recovery of Sector Challenge funding to the Scottish Tourist Board; refunds of grants for Region-al Selective Assist-ance, Regional Development and Regional Enter-prise	£24,713,000
5. For expenditure of the Scottish Ministers (through the Scottish Executive Health Department) on hospital and community health services, including the clinical negligence and other risks scheme; family health services; community care, including grants to local authorities; grants to voluntary organisations; welfare food; the Scottish Drugs Challenge Fund; other services provided under the National Health Service in Scotland	£4,684,767,000	Sale of land, buildings, vehicles, equip-ment and property	£4,100,000
6. For expenditure of the Scottish Ministers (through the Scottish Executive Justice Department) on legal aid (including administration); criminal injuries compensation (including adminis-tration); 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; police services (including grants to local authorities) and superannuation of police on secondment; costs associated with the holding of criminal justice proceedings in a third country (the Lockerbie trial); fire services (including Scottish Fire Service Training School and superannuation); civil defence (including grants); invest to save budget and other protective and miscellaneous services; criminal justice, social work services and victim issues including probation and supervised attendance orders; grants to voluntary organisations; court services; the Scottish Law Commission; certain legal services; costs and fees in connection with legal proceedings	£894,123,000	Sale of police vehicles; sale of prison land, buildings, staff quarters, vehicles, equipment and property	£2,829,000
7. For expenditure of the Scottish Ministers on administrative costs and operational costs; costs of administration of the Scottish courts; administrative costs of the Scottish Law Commission; costs of providing continuing services to the Scottish Parliament; the Mental Welfare Commission for Scotland; costs associated with the functions of the Queen’s Printer for Scotland	£174,285,000	Capital receipts from sale of surplus assets	£132,000
8. For expenditure of the Scottish Ministers (through the Scottish Executive Secretariat) on grants to voluntary organisations and other costs associated with the voluntary sector; expenditure relating to equalities issues; grants to the Civic Forum	£6,638,000
9. For expenditure of the Registrar General of Births, Deaths and Marriages for Scotland (through the General Register Office for Scotland) on administrative costs and operational costs	£10,263,000
10. For expenditure of the Scottish Ministers and the Keeper of the Records of Scotland (through the National Archives of Scotland) on administrative costs; acquiring record material; support for the Scottish and European Archive Network; The Acts of Parliament; conservation grants to local archives; grant to the Business Archives Council of Scotland	£6,402,000	Receipts from sale of surplus assets	£20,000
11. For expenditure of the Lord Advocate (through the Crown Office) and the Procurator Fiscal Service on administrative costs, including fees paid to temporary procurators fiscal, witness expenses and other costs associated with Crown prosecutions; costs of holding criminal justice proceedings in a third country (Lockerbie Trial); the provision of grant in aid to certain Scottish Universities which undertake post mortem examinations on behalf of the Crown	£49,793,000

SCHEDULE 2 S RECEIPTS OF THE SCOTTISH ADMINISTRATION APPLICABLE WITHOUT INDIVIDUAL LIMIT

(introduced by section 1)

PART 1 S SCOTTISH EXECUTIVE RURAL AFFAIRS DEPARTMENT

Type of receipt	Purpose
1. Receipts from Intervention Board Executive Agency in respect of Common Agricultural Policy (CAP) Market Support and Accompanying Measures payments	CAP Market Support expenditure and Annually Managed Expenditure element of CAP Accompanying Measures
2. Receipts from the European Union (EU) in relation to EU Marketing and Processing Scheme	Payments under EU Marketing and Processing Scheme
3. Receipts from EU in relation to EU Financial Instrument for Fisheries Guidance (FIFG) Scheme	Payments under EU FIFG Scheme
4. Receipts of the Scottish Agricultural Science Agency (SASA) under Service Level Agreement	SASA expenditure
5. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; EU contributions towards Hill Livestock Compensatory Allowances and rural development measures	Related structural and agri-environmental expenditure
6. 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; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission and the Deer Commission; charges for cattle passports, publication and statistics; EU payments for Farm Account data	Related agricultural services expenditure
7. Repayment of loans to harbour authorities; charges for licences under the Food and Environment Protection Act 1985, publications and statistics; EU receipts in respect of fish organisations	Related fisheries expenditure
8. 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; EU receipts for agriculture and fisheries research contract work	Related SASA, Fisheries Research Services (FRS) and Scottish Fisheries Protection Agency (SFPA) expenditure
9. Receipts of SASA, FRS and SFPA from services provided to external customers	SASA, FRS and SFPA expenditure
10. Recoverable VAT, sale of research results and publications	Expenditure on environmental services
11. Repayment of loans	Expenditure on the new water and sewerage authorities

Overall amount: £430,000,000

PART 2 S SCOTTISH EXECUTIVE DEVELOPMENT DEPARTMENT

Type of receipt	Purpose
1. Receipts from European Regional Development Fund and European Social Fund	Expenditure on projects supported by EU funding
2. Recoverable VAT; receipts from the sale of research results and publications; receipts from deemed hazardous substances consent	Expenditure on environmental services
3. Rents from land and property; Erskine Bridge toll receipts; recoverable VAT	Expenditure on motorways and trunk roads
4. Receipts in respect of legal costs recovered by the Local Government Boundary Commission	Payments to the Local Government Boundary Commission
5. Recoverable VAT	Payment to Energy Action Grant Agency

Overall amount: £150,000,000

PART 3 S SCOTTISH EXECUTIVE EDUCATION DEPARTMENT

Type of receipt	Purpose
1. Recovery of costs from local authorities in respect of self-governing schools	Expenditure on education services
2. Contributions in respect of teachers’ and NHS superannuation	Expenditure on teachers’ and NHS superannuation
3. Administration charges in respect of pensions misselling; recoverable VAT	Running costs of the Scottish Public Pensions Agency
4. Admission charges and other income; recoverable VAT	Expenditure on historic buildings and monuments

Overall amount: £500,000,000

PART 4 S SCOTTISH EXECUTIVE ENTERPRISE AND LIFELONG LEARNING DEPARTMENT

Type of receipt	Purpose
1. Repayments of student grants	Expenditure of the Student Awards Agency for Scotland
2. Recoverable VAT on payments to careers service companies	Expenditure on careers guidance
3. Departmental charges for Exchange Rate Guarantee Scheme	Expenditure on departmental investment assistance
4. Recoverable VAT on miscellaneous expenditure	Other enterprise and lifelong learning expenditure
5. Income from property management, investment management and other fees	Expenditure on Scottish Enterprise and Highlands and Islands Enterprise

Overall amount: £5,000,000

PART 5 S SCOTTISH EXECUTIVE HEALTH DEPARTMENT

Type of receipt	Purpose
1. Charges to private patients; income generation schemes; dividends on public dividend capital loans to NHS trusts; interest on loans to NHS trusts; 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; contributions from NHS Trusts to clinical negligence and other risks scheme; 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 NHS properties; charges collected by dental practitioners and ophthalmologists	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 NHS clinics; recoverable VAT; other miscellaneous income	Expenditure on other health services

Overall amount: £970,000,000

PART 6 S SCOTTISH EXECUTIVE JUSTICE DEPARTMENT

Type of receipt	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 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. Receipts from sale of prison-manufactured goods, services and other industries receipts; various receipts including receipts from land and buildings; recoverable VAT	Expenditure of the Scottish Prison Service
4. General receipts of the Scottish Fire Service Training School, including those 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 receipts from sale of surplus and obsolete equipment; course receipts; 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; receipts from cinematography exemption certificate fees and criminal statistics; cash fees for civil cases; receipts of rents from minor occupiers; recoverable VAT for contracted out services; recoveries from the National Insurance Fund	Miscellaneous expenditure

Overall amount: £30,000,000

PART 7 S SCOTTISH EXECUTIVE (ADMINISTRATION)

Type of receipt	Purpose
1. Payments from departments outwith the Scottish Executive for professional services; receipts from the Statistical Office of the EU; receipts of discounts; recoveries of legal costs; receipts from other services; New Deal receipts; recoveries from the National Insurance Fund; repayments of loans made to members of staff for house purchase; receipts of rent from minor occupiers; recoverable VAT; European Fast Stream receipts	Scottish Executive core depart-ments running costs
2. Recoveries of salaries of outward seconded staff and staff assigned to Criminal Injuries Compensation Agency (CICA)	Expenditure on CICA

Overall amount: £16,000,000

PART 8 S SCOTTISH EXECUTIVE SECRETARIAT

Type of receipt	Purpose
1. Recovery of unused grant from voluntary bodies	Expenditure on voluntary sector

Overall amount: £10,000

PART 9 S REGISTRAR GENERAL OF BIRTHS, DEATHS AND MARRIAGES FOR SCOTLAND

Type of receipt	Purpose
1. Receipts from sales of records services; sales of extracts on the Internet; recoverable VAT	Expenditure on Records Enterprise
2. Receipts from sales of records services; receipts from minor occupiers; recoverable VAT	Registration expenditure
3. Receipts from Scottish Executive for running the NHS Central Register; receipts from sales of information by NHS Central Register; receipts from sales of vital statistics; recoverable VAT	Expenditure on vital events and NHS
4. Receipts from sales of Census and other geographical information; sales of population statistics; receipts from IT services; recoverable VAT	Expenditure on Census and population statistics

Overall amount: £2,800,000

PART 10 S KEEPER OF THE RECORDS OF SCOTLAND

Type of receipt	Purpose
1. Fees for the issue of photocopy orders; professional searchers contract fees; inspection fees; issue of microfilm and sale of facsimiles; receipts from conservation and binding services; a contribution from General Register Office for Scotland for binding services; receipts from Registers of Scotland Executive Agency for shared accommodation; recoverable VAT	Running costs of the National Archives of Scotland

Overall amount: £1,100,000

PART 11 S CROWN OFFICE AND PROCURATOR FISCAL SERVICE

Type of receipt	Purpose
1. Fees charged for administering the estates of persons who die intestate and without known heirs; ultimus haeres; sale of Statute Amendments; receipts from the sale of waste paper and obsolete office machinery; minor occupancy receipts in respect of notional capital charging; recoverable VAT; contributions towards postal citation scheme; minor miscellaneous receipts	Running costs of the Crown Office and Procurator Fiscal Service

Overall amount: £500,000

SCHEDULE 3 S DIRECT-FUNDED BODIES

(introduced by section 2)

Purpose	Amount	Type of receipt	Amount which may be applied
1. For expenditure of the Forestry Commissioners in or as regards Scotland on the promotion of forestry in Scotland, including support to the private sector for planting of new forest and woodlands, replanting after felling and maintenance grants for improvements; regulating forestry activity through the application of forest management standards and felling controls; managing the Forestry Commission’s forests in Scotland; associated administrative costs, including an appropriate share of the Commission’s HQ and central service costs	£22,200,000	European Regional Development Fund funding; receipts from sale of forests, land and buildings; receipts from sales of timber and other forest products; charges for recreational facilities; rents and wayleave income; charges for engineering and other services	£46,690,000
2. For expenditure of the Food Standards Agency in or as regards Scotland on administrative and operational costs, including research, surveillance and publicity relating to food safety; the Meat Hygiene Service	£3,662,000
3. For expenditure of 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 Commissioner for Administration; any other payments relating to the Scottish Parliament	£90,280,000
4. For expenditure of 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	£1,700,000	Receipts from sale of IT equipment	£1,000

SCHEDULE 4 S RECEIPTS OF DIRECT-FUNDED BODIES APPLICABLE WITHOUT LIMIT

(introduced by section 2)

PART 1 S FORESTRY COMMISSIONERS

Type of receipt	Purpose
1. EU receipts	Co-financing of woodland grant payments
2. Recoveries of grants; repayments by staff of loans and other recoverable expenses; miscellaneous receipts from sales of publications, training courses etc.; recoverable VAT	Policy, regulatory and grant-giving functions

Overall amount: £7,000,000

PART 2 S FOOD STANDARDS AGENCY

Type of receipt	Purpose
1. Income from charges for veterinary supervision and other services provided by the Meat Hygiene Service	Expenditure of the Meat Hygiene Service
2. Income from sale of publications and income generation schemes	Expenditure of the Food Standards Agency in or as regards Scotland

Overall amount: £5,000,000

PART 3 S SCOTTISH PARLIAMENTARY CORPORATE BODY

Type of receipt	Purpose
1. Receipts from broadcasting income; recoverable VAT; gifts; income from commercial sales and other services provided to the public	Expenditure on administrative costs of the Scottish Parliament

Overall amount: £3,000,000

PART 4 S AUDIT SCOTLAND

Type of receipt	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 etc.; recoveries of costs of seconded staff; repayments of staff loans; recoveries of car leasing payments; recoverable VAT; interest received on working balances	Expenditure of Audit Scotland, the Auditor General for Scotland and the Accounts Commission for Scotland

Overall amount: £15,000,000

SCHEDULE 5 S BORROWING BY CERTAIN STATUTORY BODIES

(introduced by section 4)

Enactment	Amount
1. Paragraph 2A of Schedule 7B to the National Health Service (Scotland) Act 1978 (c.29) (NHS Trusts)	£10,000,000
2. Section 7 of the Housing (Scotland) Act 1988 (c.43) (Scottish Homes)	Nil
3. Section 25 of the Enterprise and New Towns (Scotland) Act 1990 (c.35) (Scottish Enterprise)	£10,000,000
4. Section 26 of that Act (Highlands and Islands Enterprise)	£1,000,000
5. Section 84 of the Local Government etc. (Scotland) Act 1994 (c.39) (new water and sewerage authorities)	£213,300,000
6. Section 48 of the Environment Act 1995 (c.25) (Scottish Environment Protection Agency)	Nil