SCHEDULE 2

ACCRUING RESOURCES OF THE SCOTTISH ADMINISTRATION WHICH MAY BE USED WITHOUT INDIVIDUAL LIMIT
(introduced by section 1)
PART 1

SCOTTISH EXECUTIVE RURAL AFFAIRS DEPARTMENT
Type of accruing resources | Purpose
1. Income of the Scottish Agricultural Science Agency (SASA) under Service Level Agreement | SASA expenditure
2. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; European Union contributions towards Hill Livestock Compensatory Allowances and rural development measures | Related structural and agri-environmental expenditure
3. 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; fees for Common Agricultural Policy Scheme appeals; 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; European Union payments for Farm Account data | Related agricultural services expenditure
4. Repayment of loans to harbour authorities; charges for licences under the Food and Environment Protection Act 1985, 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, animals and fish; charges for hire of equipment, publications and statistics | Related SASA, Fisheries Research Services (FRS) and Scottish Fisheries Protection Agency (SFPA) expenditure
6. Income of SASA, FRS and SFPA from services provided to external customers | SASA, FRS and SFPA expenditure
7. Recoverable VAT; sale of research results and publications | Expenditure on environmental services
8. Repayment of loans | Expenditure on the new water and sewerage authorities
Overall amount: £16,500,000
PART 2

SCOTTISH EXECUTIVE DEVELOPMENT DEPARTMENT
Type of accruing resources | Purpose
1. Income from European Regional Development Fund and European Social Fund | Expenditure on projects supported by European Union funding
2. Recoverable VAT; income from the sale of research results and publications; income from deemed hazardous substances consent | Expenditure on environmental services
3. Rents from land and property; Erskine Bridge toll income; recoverable VAT | Expenditure on motorways and trunk roads
4. Income in respect of legal costs recovered by the Local Government Boundary Commission | Payments to the Local Government Boundary Commission
5. Recovery of unused grant from voluntary organisations | Expenditure on voluntary sector
6. Recoverable VAT | Payment to Energy Action Grant Agency
Overall amount: £6,000,000
PART 3

SCOTTISH EXECUTIVE EDUCATION DEPARTMENT
Type of accruing resources | 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 national health service superannuation | Expenditure on teachers' and national health service superannuation
3. Administration charges in respect of services undertaken by the Scottish Public Pensions Agency; recoverable VAT | Running costs of the Scottish Public Pensions Agency
4. Admission charges and other income; recoverable VAT | Expenditure on historic buildings and monuments
5. Pensions contributions | Expenditure on pensions
Overall amount: £583,000,000
PART 4

SCOTTISH EXECUTIVE ENTERPRISE AND LIFELONG LEARNING DEPARTMENT
Type of accruing resources | 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. Recoverable VAT on miscellaneous expenditure | Other enterprise and lifelong learning expenditure
4. Income from property management, investment management and other fees | Expenditure on Scottish Enterprise and Highlands and Islands Enterprise
Overall amount: £20,000,000
PART 5

SCOTTISH EXECUTIVE HEALTH DEPARTMENT
Type of accruing resources | 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 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
3. Sales of publications; fees for conferences and courses; royalties from projects developed with departmental assistance; sales of vitamin drops and tablets at national health service clinics; recoverable VAT; other miscellaneous income | Expenditure on other health services
Overall amount: £737,000,000
PART 6

SCOTTISH EXECUTIVE JUSTICE DEPARTMENT
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 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; recoverable VAT on non-SPC common police service expenditure | 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; recoverable VAT | Expenditure of the Scottish Prison Service
4. General income of the Scottish Fire Service Training School, including that 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 income from sale of surplus and obsolete equipment; course income; 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; income from cinematography exemption certificate fees and criminal statistics | Miscellaneous expenditure
8. Fees for civil cases; rent from minor occupiers; recoverable VAT for contracted out services | Expenditure of the Scottish Court Service
Overall amount: £28,000,000
PART 7

SCOTTISH EXECUTIVE (ADMINISTRATION)
Type of accruing resources | Purpose
1. Payments from departments outwith the Scottish Executive for professional services; income from the Statistical Office of the European Union; discounts; recoveries of legal costs; income from other services; New Deal income; recoveries from the National Insurance Fund; repayments of loans made to members of staff for house purchase; rent from minor occupiers; recoverable VAT; European Fast Stream income | Scottish Executive core departments running costs
2. Recoveries of salaries and other expenses of outward seconded and loaned staff; recoveries of salaries of staff assigned to the Criminal Injuries Compensation Agency (CICA) | Expenditure on outward seconded and loaned staff and staff assigned to CICA
3. Income from sequestration | Expenditure on the Accountant in Bankruptcy
Overall amount: £14,000,000
PART 8

REGISTRAR GENERAL OF BIRTHS, DEATHS AND MARRIAGES FOR SCOTLAND
Type of accruing resources | Purpose
1. Income from sales of records services; sales of extracts on the Internet; income from minor occupiers; recoverable VAT | Expenditure on Records Enterprise
2. Income from sales of records services; income from minor occupiers; recoverable VAT | Registration expenditure
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; income from minor occupiers; recoverable VAT | Expenditure on vital events and national health service
4. Income from sales of Census and other geographical information; sales of population statistics; income from IT services; income from minor occupiers; recoverable VAT | Expenditure on Census and population statistics
Overall amount: £3,500,000
PART 9

KEEPER OF THE RECORDS OF SCOTLAND
Type of accruing resources | Purpose
1. Fees for the issue of photocopy orders; professional searchers contract fees; inspection fees; issue of microfilm and sale of facsimiles; income from conservation and binding services; a contribution from General Register Office for Scotland for binding services; income from Registers of Scotland Executive Agency for shared accommodation; recoverable VAT | Running costs of the National Archives of Scotland
Overall amount: £700,000
PART 10

CROWN OFFICE AND PROCURATOR FISCAL SERVICE
Type of accruing resources | Purpose
1. Fees charged for administering the estates of persons who die intestate and without known heirs; ultimus haeres; sale of Statute Amendments; income from the sale of waste paper and obsolete office machinery; minor occupancy income; recoverable VAT; contributions towards postal citation scheme; minor miscellaneous income | Running costs of the Crown Office and Procurator Fiscal Service
Overall amount: £700,000