| 1. Income from the sale of research results and publications; other minor miscellaneous income | Miscellaneous expenditure |
| 2. Capital sums accruing from housing related activities | Expenditure on housing related activities |
| 3. Recovery of grants or loans awarded to individuals and recovery of grants awarded to local authorities and Registered Social Landlords | Expenditure on housing |
| 4. Income from local authorities in respect of right to buy sales following housing stock transfer | Expenditure on housing |
| 5. Receipts from local authorities arising out of housing stock transfers | Repayment of local authority housing debt and associated costs |
| 6. Income from loans related to housing | Expenditure on housing |
| 7. Recovery of unused regeneration monies | Expenditure on regeneration |
| 8. Charges to private patients; income generation schemes; charges for the processing of plasma for the Department of Health, Social Services and Public Safety in Northern Ireland; handling charges for blood products; sales of antibodies and related products; repayments of Project 2000 bursaries; National Insurance contributions | Expenditure on hospital and community health services |
| 9. 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 |
| 10. Sales of publications; fees for conferences and courses; royalties from projects developed with portfolio assistance; sales of vitamin drops and tablets at national health service clinics; other miscellaneous income | Expenditure on other health services |
| 11. Income from fees charged by the Scottish Commission for the Regulation of Care | Expenditure on community care |