Notes to the Accounts
1. Basis of accounting
In accordance with Section 19 (2) of the Public Finance and Accountability (Scotland) Act 2000, these accounts are prepared on a cash basis.
2. Scottish Rate of Income Tax
The Scotland Act 2012 section 25 empowers the Scottish Parliament to set a Scottish of Income Tax ( SRIT) for Scottish taxpayers with effect from 6 April 2016. Income tax revenues derived from Scottish taxpayers were assigned to the Scottish Administration commencing in 2016-17. During the year, £4,900 million of assigned income tax was paid into the Scottish Consolidated Fund.
3. Receipts from Devolved Taxes
During the year 2016-17, Revenue Scotland paid over £636 million to the Scottish Consolidated Fund in respect of the two Devolved Taxes.
|Land and Buildings Transaction Tax ( LBTT)||485,925||405,725|
|Scottish Landfill Tax ( SLFT)||150,314||103,994|
|Total Devolved Taxes||636,239||509,719|
4. Receipts for the Queen's and Lord Treasurer's Remembrancer
The balance of Queen's and Lord Treasurer's Remembrancer receipts paid into the Fund is as follows:
|Balance in the SCF at 1 April||41,994||32,771|
|Receipts in the period||6,289||9,223|
|Balance in the SCF at 31 March||48,283||41,994|
5. Analysis of receipts not authorised to be used to support expenditure
As provided for in section 64(3) of the Scotland Act 1998 (and certain other legislative provisions) all sums received by members of the Scottish Administration (and certain other bodies) are to be paid into the Scottish Consolidated Fund as Consolidated Fund Extra Receipts ( CFERs) unless there are alternative statutory provisions. In practice, most of the receipts of the bodies concerned were authorised to be used to support expenditure under the Budget Act and the Budget Orders (see Note 3).
The Scotland Act 1998 (Designation of Receipts) Order 2009 designates certain receipts (designated receipts) and provides that sums equivalent to these are to be paid to the Scotland Office, in practice for paying into the UK Consolidated Fund.
|2016-17|| Receipts paid into Fund during period
| Receipts classed as Designated
|Finance and The Constitution||27,760||24,854|
|Rural Economy and Connectivity||480||480|
|Crown Office & Procurator Fiscal Service||4,230||-|
|Economy, Jobs and Fair Work||1,704||71|
|TOTAL FOR 2016-2017||35,579||25,405|
|Receipt surrendered in 2015-16||284|
During 2016-17 CFER payments were paid to Scotland Office of £ 25.689 million. The payment in 2016-17 includes a total of £0.284 million in respect of 2015-16. £1.633 million was surrendered to the Fund in error during 2016-17 and was repaid by the Fund in 2017-18.
During 2015-16 the receipts not authorised to be used to support expenditure is summarised below:
|2015-16|| Receipts paid into Fund during period
| Receipts classed as Designated
|Infrastructure, Investment and Cities||107||107|
|Finance, Constitution and the Economy||1,601||177|
|Rural Affairs and The Environment||401||401|
|Crown Office & Procurator Fiscal Service||2,386||-|
|TOTAL FOR 2015-2016||39,085||29,044|
During 2015-16 CFER payments were paid to Scotland Office of £28.760 million
6. Payments authorised under the Budget Acts
For the period of this account the Scottish Parliament approved: Budget (Scotland) Act 2016 as amended by the Budget (Scotland) Act 2016 Amendment Regulations 2016 ( SSI 2016/158 and SSI 2016/377) and the Budget (Scotland) Act 2016 Amendment Order 2017 ( SSI 2017/104).
These Orders appropriate sums out of the Scottish Consolidated Fund for the financial year ending 31 March 2017 for the purposes of meeting expenditure in that year in connection with the functions for which expenditure is, by virtue of the Scotland Act 1998 and provisions made under it, payable out of that fund during the year.
|Scottish Government and Associated Departments||33,079,012|
|Crown Office & Procurator Fiscal Services||109,500|
|Food Standards Scotland||15,500|
|Forestry Commission (Scotland)||56,000|
|The Scottish Parliamentary Corporate Body||83,400|
During 2015-16 the authorised payments under the Budget Acts was £33,166 million. This is summarised below:
|Scottish Government and Associated Departments||32,904,684|
|Crown Office & Procurator Fiscal Services||106,500|
|Food Standards Agency||15,500|
|Forestry Commission (Scotland)||54,900|
|The Scottish Parliamentary Corporate Body||77,350|
7. Proceeds of Crime receipts 2016-17
During 2016-17 a total of £6.621 million (2015-16 £7.848 million) was repaid to the Scottish Government in respect of Proceeds of Crime initially surrendered to the Scottish Consolidated Fund.
The net balance of Proceeds of Crime receipts paid into the Fund is as follows:
|Balance in the SCF at 1 April||5,865||7,018|
|Receipts to the SCF in the period||3,967||6,695|
|Payments to the Scottish Government in the period||(6,621)||(7,848)|
|Balance in the SCF at 31 March||3,211||5,865|
8. Borrowing by Scottish Ministers
Under Section 32 of the Scotland Act 2012, additional borrowing powers were conferred on Scottish Ministers with effect from 1 April 2015. Any sums borrowed and repaid under these provisions must do so via the Scottish Consolidated Fund and hence be reflected in these accounts. There was no such borrowing in 2016-17 (2015-16 nil).
9. Summary of the balance held at the Government Banking Service
|Balance brought forward from previous year||273,153||220,141|
|Surplus/(Deficit) of receipts over payments for year||(30,725)||53,012|
|Balance at 31 March||242,428||273,153|
|The balance represents the following items:|
|Designated Receipts not yet paid to UK Consolidated Fund||-||284|
|Sums due to funded bodies not yet paid||4,844||46,344|
|General SCF Reserve||237,584||226,525|
|Balance held at the Government Banking Service||242,428||273,153|
The balance on the General Reserve of the Scottish Consolidated Fund does not necessarily represent an amount available for appropriation by a Budget Act or other means as there may be sums due to the Scottish Government or other funded bodies and/or sums due to the Scotland Office for onward transmission to the UK Consolidated Fund.
Non-domestic rates paid to and by Scottish Ministers are credited to, or drawn from the Scottish Consolidated Fund and are accounted for in more detail in a separate non-domestic rating account.
10. Judicial Salaries
Receipts and Payments Account
For the period 1 April 2016 to 31 March 2017
|Received from the SCF||29,700||30,084|
|Income from recovery of overpayments||2||-|
|Reimbursement of salary costs||155||-|
|PAYMENTS||2016-17 £000||2015-16 £000|
|SURPLUS/(DEFICIT) FOR THE PERIOD||(321)||406|
A member of the judiciary commenced to act as chair of an inquiry during the year, whose salary costs continuing to be charged to the Fund. The inquiry reimbursed the Fund for the member's salary costs commensurate with the time spent on inquiry business, totalling £155,000.
Summary of the balance held at the Government Banking Service:
|Balance brought forward from previous year||834||428|
|Surplus/(deficit) of receipts over payments for the year||(321)||406|
|Balance held at the Government Banking Service||513||834|
10. Judicial Salaries – Cont.
The salaries of the judiciary are a matter for the UK Government. Information on the salaries payable is set out in a report by the Senior Salaries Review Body. The 2016 report may be accessed at
During 2016-17 the number of paid judiciary in post at 31 March 2017 was:
|Judges (Senators of the College of Justice)||35|
|Summary Sheriffs||32.6 FTE|
|Members of Lands Tribunal Scotland||2|
|Chair of the Scottish Land Court||1|
|Deputy Chair of the Scottish Land Court||0.75 FTE|
|Members of the Scottish Land Court||1.25 FTE|
Comparative figures for 2015-16, the number of paid judiciary in post at 31 March 2016, are:
|Judges (Senators of the College of Justice)||31|
|Members of the Lands Tribunal Scotland||3 FTE|
|Chair of the Scottish Land Court||1|
|Deputy Chair of the Scottish Land Court||-|
|Members of the Scottish Land Court||2 FTE|
The office of Stipendiary Magistrate was abolished after 31 March 2016. The new office of Summary Sheriff was created with effect from 1 April 2016.
Email: David Parkinson, email@example.com
Phone: 0300 244 4000 – Central Enquiry Unit
The Scottish Government
St Andrew's House
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