Budget (Scotland) Act 2009

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 First Minister's portfolio) on support for the cultural heritage of Scotland, including the Gaelic language; cultural organisations and cultural development; Historic Scotland; central government grants to non-departmental public bodies, local authorities and other bodies and organisations; international relations and development assistance; expenditure on corporate and central services; expenditure in relation to running costs of Her Majesty's Chief Inspector of Prosecution in Scotland	£265,145,000	Sale of land, buildings and equipment
2. For use by the Scottish Ministers (through their Finance and Sustainable Growth portfolio) on running and capital costs of the Scottish Public Pensions Agency; expenditure on committees, commissions and other portfolio services; expenditure and grant assistance in relation to public service reform and efficiency; data sharing and standards; support for the running costs of Scottish Futures Trust Limited; support for passenger rail services, rail infrastructure and associated rail services; support for the development and delivery of concessionary travel schemes; funding for major public transport projects; the running costs of Transport Scotland; funding for the Strategic Transport Projects Programme; funding for travel information services; the maintenance and enhancement of the trunk road infrastructure; support for ferry services, loans for vessel construction, grants for pier and other infrastructure and funding for a pilot of road equivalent tariff; support for Highlands and Islands Airports Limited, support for air services and funding for the Air Discount Scheme; support for the bus industry; support for the Forth Estuary Transport Authority and Tay Road Bridge Joint Board; support for the freight industry; support for British Waterways Scotland; funding to promote sustainable and active travel; contributing to the running costs of Regional Transport Partnerships and of other bodies associated with the transport sector; funding for road safety; costs in relation to funding the office of the Scottish Road Works Commissioner; loans to Scottish Water and Scottish Water Business Stream Holdings Limited; climate change activities; grants in respect of third sector development and the Scottish Investment Fund; planning; architecture; building standards; tourism; grant in aid for Scottish Enterprise and Highlands and Islands Enterprise; Regional Selective Assistance including Innovation and Investment grants; telecommunications infrastructure; European Structural Fund grants to public corporations, non-departmental public bodies, local authorities and other bodies and organisations and EU programme administration costs; energy related activities; central government grants to local authorities; sundry enterprise related activities	£3,394,657,000	Repayment of voted loans (capital) by Scottish Enterprise and Caledonian Maritime Assets Limited; repayment of loans by Independent Piers and Harbours Trusts; repayment of loans by Scottish Water; repayment of public dividend capital; sale of buildings, land and equipment	£32,900,000
3. For use by the Scottish Ministers (through their Health and Wellbeing portfolio) on hospital and community health services; family health services; community care; central government grants to local authorities; social care; welfare food (Healthy Start); the Mental Health Tribunal for Scotland; payments to the Skipton Fund; other health services; sportscotland and the delivery of the 2014 Commonwealth Games; housing subsidies; Scottish Housing Regulator running costs; Energy Assistance Package; repayment of debt and any associated costs; other expenditure, contributions and grants relating to housing; activities relating to homelessness; research and publicity and other portfolio services; sites for gypsies and travellers; grants to housing associations; grants for the Fairer Scotland Fund and other services; community engagement; regeneration programmes; grants for Vacant and Derelict Land Fund; programmes promoting social inclusion; expenditure relating to equality issues	£10,435,534,000	Sale of property, land and equipment; repayment of loans	£300,000,000
4. For use by the Scottish Ministers (through their Education and Lifelong Learning portfolio) on schools; training and development of teachers; educational research, development and promotion; international and other educational services; qualifications assessment and skills; funding of the Additional Support Needs tribunal and HM Inspectors of Education; Disclosure Scotland and Social Work Inspection Agency; childcare, including care for vulnerable children; youth work, including youth justice and associated social work services; central government grants to local authorities; grant in aid for the Scottish Further and Higher Education Funding Council, Skills Development Scotland Limited, Scottish Qualifications Authority, Learning and Teaching Scotland, Scottish Children's Reporter Administration and Scottish Social Services Council; funding for the Student Awards Agency for Scotland and related costs, including the Student Loan Scheme; Enterprise in Education; funding activities associated with young people Not in Education, Employment or Training; research related activities and science related programmes delivered by the Chief Scientific Adviser for Scotland, including the funding of fellowships (including those funded by the Royal Society of Edinburgh); sundry lifelong learning activities including the provision of Education Maintenance Allowances and funding for International Students	£2,786,887,000	Sale of surplus land, buildings and equipment; the repayment of student loans	£68,000,000
5. For use by the Scottish Ministers (through their Justice portfolio) on legal aid (including the running costs of the Scottish Legal Aid Board); the Scottish Legal Complaints Commission; 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; the Police Complaints Commissioner for Scotland; the Scottish Police Services Authority and other police services and superannuation of police on secondment; police loan charges; Scottish Resilience; central government grants to local authorities; measures in relation to antisocial behaviour; measures in relation to drug abuse and treatment; miscellaneous services relating to administration of justice; community justice services; court services, including judicial pensions; the Accountant in Bankruptcy; certain legal services; costs and fees in connection with legal proceedings	£1,844,703,000	Sale of police vehicles; sale of prison land, buildings, staff quarters, vehicles, equipment and property	£2,700,000
6. For use by the Scottish Ministers (through their Rural Affairs and the Environment portfolio) 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; fisheries protection; other services including fisheries research and development and special services; marine management; natural heritage; environment protection; rural affairs; other environmental expenditure; flood prevention; coastal protection; air quality monitoring; water grants (including the Drinking Water Quality Regulator for Scotland and Water Industry Commission for Scotland)	£545,766,000	Sale of surplus land, buildings and equipment; sale of holdings to existing tenants	£256,000
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	£273,177,000	Income from sale of surplus capital assets	£35,000
8. 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 (including special payments made in relation to intestate estates which fall to the Crown as ultimate heir); fees paid to temporary procurators fiscal; witness expenses; victim expenses where applicable and other costs associated with Crown prosecutions and cases brought under the Proceeds of Crime Act 2002	£118,730,000	Sale of surplus assets	£100
9. For use by the Scottish Ministers (through their Local Government portfolio) on revenue support grants and payment to local authorities of non-domestic rates in Scotland; other local authority grants and special grants relating to council tax and spend-to-save scheme; housing support grant; other services including payments under the Bellwin scheme covering floods, storms and other emergencies	£10,300,663,000
10. 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	£15,697,000
11. 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 costs associated with running the ScotlandsPeople Centre)	£10,300,000
12. For use by the Scottish Ministers on pensions, allowances, gratuities etc. payable in respect of the teachers' and national health service pension schemes	£2,689,959,000
13. For use by the Office of the Scottish Charity Regulator on administrative costs and operational costs	£3,700,000

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

(introduced by section 1)

Part 1 S First Minister's portfolio

Overall amount: £26,600,000
Type of accruing resources	Purpose
1. Income from admissions and retail at monuments operated by Historic Scotland and external partnership funding for capital projects	Expenditure on culture
2. Income from sales and grants in respect of the Royal Commission on the Ancient and Historic Monuments of Scotland	Expenditure on culture
3. Income from marketing	Expenditure on marketing
4. Income in respect of legal costs recovered by the Local Government Boundary Commission for Scotland	Payments to the Local Government Boundary Commission for Scotland

Part 2 S Finance and Sustainable Growth portfolio

Overall amount: £224,000,000
Type of accruing resources	Purpose
1. Administration charges in respect of services undertaken by the Scottish Public Pensions Agency	Running costs of the Scottish Public Pensions Agency
2. Recovery of grant awarded to local authorities under the Bellwin scheme covering floods, storms and other emergencies	Expenditure on floods, storms and other emergencies
3. Repayment of loans by Scottish Water	Expenditure on Scottish Water
4. Repayment of loans by Scottish Water Business Stream Holdings Limited	Expenditure on Scottish Water Business Stream Holdings Limited
5. Recovery of unused grant from third sector organisations	Expenditure on third sector development
6. Refunds of grants for Regional Selective Assistance including Innovation and Investment	Expenditure on Regional Selective Assistance including Innovation and Investment
7. Income from electricity statutory consent fees	Expenditure on the administration of electricity statutory consents
8. Rents from land and property	Expenditure on motorways and trunk roads
9. Any sums accruing as a result of the dissolution of Scottish Transport Group	Payments to former members of Scottish Transport Group pension schemes
10. Sums accruing from Enterprise related activities	Expenditure on Enterprise related activities
11. Income from European Union including the European Social Fund and the European Regional Development Fund	Expenditure on European Union eligible support
12. Income from the European Union for administration costs	Expenditure on administration of European Union programmes

Part 3 S Health and Wellbeing portfolio

Overall amount: £3,000,000,000
Type of accruing resources	Purpose
1. Income from the sale of research results and publications; other minor miscellaneous income	Miscellaneous expenditure
2. Capital sums accruing from housing related activities	Expenditure on housing related activities
3. Recovery of grants or loans awarded to individuals and recovery of grants awarded to local authorities and Registered Social Landlords	Expenditure on housing
4. Income from local authorities in respect of right to buy sales following housing stock transfer	Expenditure on housing
5. Receipts from local authorities arising out of housing stock transfers	Repayment of local authority housing debt and associated costs
6. Income from loans related to housing	Expenditure on housing
7. Recovery of unused regeneration monies	Expenditure on regeneration
8. Charges to private patients; income generation schemes; charges for the processing of plasma for the Department of Health, Social Services and Public Safety in 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
9. 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
10. Sales of publications; fees for conferences and courses; royalties from projects developed with portfolio assistance; sales of vitamin drops and tablets at national health service clinics; other miscellaneous income	Expenditure on other health services
11. Income from fees charged by the Scottish Commission for the Regulation of Care	Expenditure on community care

Part 4 S Education and Lifelong Learning portfolio

Overall amount: £69,297,000
Type of accruing resources	Purpose
1. Recovery of costs by HM Inspectors of Education	Expenditure on education services
2. Repayment of student awards and interest capitalised on student loans	Expenditure of the Student Awards Agency for Scotland
3. Sums accruing from Lifelong Learning related activitiesc>Expenditure on Lifelong Learning related activities
4. Income from criminal record checks carried out by Disclosure Scotland	Expenditure on Disclosure Scotland and Education and Lifelong Learning related activities

Part 5 S Justice portfolio

Overall amount: £57,000,000
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 the 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 sale of prison-manufactured goods, services and other industries income; various income including income from land and buildings	Expenditure of the Scottish Prison Service
4. 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 on Scottish Resilience
5. 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 Scottish Resilience
6. Superannuation contributions collected by the Scottish Legal Aid Board	Expenditure on legal aid
7. Income from cinematography exemption certificate fees and criminal statistics and other miscellaneous receipts	Miscellaneous expenditure
8. Fees for civil cases; rent from minor occupiers	Expenditure of the Scottish Court Service
9. Income relating to sequestration etc.	Expenditure on the Accountant in Bankruptcy
10. Amounts recovered under the Proceeds of Crime Act 2002	Expenditure on Community Safety

Part 6 S Rural Affairs and the Environment portfolio

Overall amount: £560,000,000
Type of accruing resources	Purpose
1. Funding from European agricultural and fisheries funds	EU Common Agricultural Policy (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; rents and wayleaves; recovery of costs in connection with land drainage; fees for CAP appeals; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission; charges for cattle passports; charges for relevant publications and statistics	Related rural and agricultural services expenditure
3. Charges for advisory visits, certifications, testing fish and hire of equipment	Related Fisheries Research Services and Scottish Fisheries Protection Agency expenditure
4. Repayment of loans by 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 and animals	Related rural services and rural payments and inspections expenditure
6. Sale of research results and publications; charges for licences under the Food and Environment Protection Act 1985; pension contributions from members of the Deer Commission	Expenditure on environmental services

Part 7 S Scottish Executive (Administration)

Overall amount: £18,200,000
Type of accruing resources	Purpose
1. Payments from outwith the Scottish Executive for professional services; income from the Statistical Office of the European Union; discounts; recovery of legal costs; income from payment for services and recovery of other costs; recovery of National Insurance Fund payments; 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 directorates running costs
2. Recovery of salaries and other expenses of outward seconded and loaned staff; recovery of salaries of staff assigned to the Criminal Injuries Compensation Agency (CICA)	Expenditure on outward seconded and loaned staff and staff assigned to CICA

Part 8 S Crown Office and Procurator Fiscal Service

Overall amount: £600,000
Type of accruing resources	Purpose
1. Fees charged for administering the estates of persons who die intestate and without known heirs; income from such estates; income from disposal of ownerless or abandoned property which falls to the Crown; 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

Part 9 S Registrar General of Births, Deaths and Marriages for Scotland

Overall amount: £5,600,000
Type of accruing resources	Purpose
1. Income from sales of records services; reapportioned income from minor occupiers	Expenditure on Records Enterprise, ScotlandsPeople, the ScotlandsPeople Centre and registration expenditure
2. Royalties from sales on the internet	Expenditure on Records Enterprise, ScotlandsPeople and the ScotlandsPeople Centre
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 the Improvement Service for providing information to support the Citizen's Account	Expenditure on vital events
5. Income from sales of Census and other geographical information; sales of population statistics; reapportioned income from minor occupiers	Expenditure on Census and population statistics

Part 10 S Keeper of the Records of Scotland

Overall amount: £1,000,000
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 for services provided	Running costs of the National Archives of Scotland

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

Overall amount: £1,500,000,000
Type of accruing resources	Purpose
1. Contributions in respect of teachers' and national health service superannuation	Expenditure on teachers' and national health service superannuation

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	£93,800,000	Miscellaneous income	£15,000,000
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	£11,000,000	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, the Commissioner for Children and Young People in Scotland and the Scottish Commission for Human Rights; any other payments relating to the Scottish Parliament	£103,548,000	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 and for payment of pensions to former Local Government Ombudsmen and their staff	£7,279,000	Income from sale of IT equipment and furniture	£20,000

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: £6,100,000
Type of accruing resources	Purpose
1. Recovery 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

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: £800,000
Type of accruing resources	Purpose
1. Broadcasting income; income from sale of 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: £22,000,000
Type of accruing resources	Purpose
1. Fees and charges for audit work; recovery 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.; rental income etc.; recovery of costs of seconded staff; repayment of loans by staff; recovery 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 25 of the Enterprise and New Towns (Scotland) Act 1990 (c. 35) (Scottish Enterprise)	£10,000,000
2. Section 26 of that Act (Highlands and Islands Enterprise)	£1,000,000
3. Section 48 of the Environment Act 1995 (c. 25) (Scottish Environment Protection Agency)	Nil
4. Section 42 of the Water Industry (Scotland) Act 2002 (asp 3) (Scottish Water)	£215,300,000
5. Section 14 of the Water Services etc. (Scotland) Act 2005 (asp 3) (Scottish Water Business Stream Holdings Limited)	Nil