| 1. Repayments of student awards and interest capitalised on student loans | Expenditure of the Student Awards Agency for Scotland |
| 2. Income from the Graduate Endowment scheme | Expenditure on student support relating to the provision of allowances for living costs and loans |
| 3. Refunds of grants for Regional Selective Assistance | Expenditure on Regional Selective Assistance |
| 4.Electricity Statutory Consent fees | Expenditure on the administration of consents for the provision of energy |
| 5. Rents from land and property | Expenditure on motorways and trunk roads |
| 6. Any sums accruing as a result of the dissolution of Scottish Transport Group | Payments to former members of Scottish Transport Group pensions schemes |
| 7.Sums accruing from Enterprise and Lifelong Learning related activities | Expenditure on Enterprise and Lifelong Learning related activities |
| 8.Income from European Union including the European Social Fund and the European Regional Development Fund | Expenditure on European Union eligible support |
