Publication - Corporate report
The Scottish Consolidated Fund Accounts for the year ended 31 March 2022
The Scottish Consolidated Fund Accounts for the year ended 31 March 2022
Receipts and Payments Account
| Receipts | Note | 2021-22 | 2020-21 |
|---|---|---|---|
| £000 | £000 | ||
| Funding | |||
| Receipts from the Office of the Secretary of State for Scotland | 2 | 31,479,277 | 31,947,738 |
| Scottish Rate of Income Tax | 3 | 11,641,545 | 11,423,690 |
| Non Domestic Rates Income | 2,090,000 | 1,868,030 | |
| National Insurance Contributions | 2,446,456 | 2,217,202 | |
| Devolved Taxes | 4 | 874,152 | 606,771 |
| Borrowing | 5 | 469,000 | 407,000 |
| Voluntary Donations | 6 | 1,020 | 125,130 |
| Crown Estate surplus | 7 | 13,496 | 9,971 |
| Fines, forfeitures and fixed penalties | 8 | 21,599 | 14,346 |
| Receipt from the Registers of Scotland | 9 | 17,000 | 8,254 |
| OFGEM Fossil Fuel Levy | 43,724 | - | |
| 49,097,269 | 48,628,132 | ||
| UK Contingencies Fund | |||
| Receipts from the UK Contingencies Fund | 10 | 23,058,119 | 7,075,122 |
| 23,058,119 | 7,075,122 | ||
| Receipts not authorised to be used to support expenditure | |||
| Repayment of Loans formerly from National Loans Fund Principal and Interest | 83,943 | 69,488 | |
| Queen's and Lord Treasurer's Remembrancer | 11 | 7,030 | 4,642 |
| Other Receipts | 12 | 10,368 | 12,483 |
| 101,341 | 86,613 | ||
| Total Receipts | 72,256,729 | 55,789,867 | |
| Payments | |||
| Payments authorised under the Budget Act Documents | 13 | 49,057,691 | 48,474,153 |
| 49,057,691 | 48,474,153 | ||
| UK Contingencies Fund | |||
| Payments to the UK Contingencies Fund | 10 | 23,058,119 | 7,075,122 |
| 23,058,119 | 7,075,122 | ||
| Charges on the Fund | |||
| Judicial Salaries | 14 | 37,200 | 36,477 |
| Designated Receipts | 12 | 165 | 181 |
| Capital borrowing repayments | 5 | 95,025 | 64,469 |
| National Loans Fund repayments to Office of the Secretary of State for Scotland | 83,943 | 69,488 | |
| Ministerial Pension Payments | 281 | 224 | |
| Proceeds of Crime paid to the SG | 15 | 6,781 | 5,215 |
| Victim Surcharge paid to the SG | 16 | 157 | - |
| 223,552 | 176,054 | ||
| Total Payments | 72,339,362 | 55,725,329 | |
| Surplus / (Deficit) for the Period | (82,633) | 64,538 | |
Contact
Email: alison.douglas@gov.scot
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