| 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 |