| 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