| 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