Publication - Corporate report
The Scottish Consolidated Fund Accounts for the year ended 31st March 2026
The 2025-26 Scottish Consolidated Fund (SCF) set up following devolution in 1999 and under the Scotland Act 1998. This account has been prepared under sections 19(2) and 19(4) of the Public Finance and Accountability (Scotland) Act 2000.
Receipts and Payments Account
For the period 1 April 2025 to 31 March 2026
| Receipts | Note | 2025-26 £000 | 2024-25 £000 |
|---|---|---|---|
| Funding | |||
| Receipts from the Office of the Secretary of State for Scotland | 4 | 30,063,314 | 28,254,958 |
| Scottish Income Tax | 5 | 21,975,386 | 20,305,182 |
| National Insurance Contributions | 6 | 2,991,935 | 2,921,901 |
| Devolved taxes | 7 | 1,083,955 | 882,292 |
| Borrowing | 8 | 430,000 | 139,000 |
| Crown Estate surplus | 9 | 13,432 | |
| Fines, Forfeitures, and Fixed Penalties | 10 | 32,477 | 23,411 |
| King’s and Lord Treasurer's Remembrancer | 12 | 1,176 | 182 |
| Other receipts | 13 | 10,037 | 12,297 |
| 56,588,280 | 52,552,655 | ||
| Receipts not authorised to be used to support expenditure | |||
| Repayment of Loans formerly from National Loans Fund - principal and interest | 11 | 41,906 | 104,590 |
| Other receipts | 13 | 81 | 98 |
| 41,987 | 104,688 | ||
| Total Receipts | 56,630,267 | 52,657,343 |
| Payments | |||
|---|---|---|---|
| Payments authorised under the Budget Act Documents | 14 | 56,215,183 | 52,195,389 |
| Charges on the SCF | |||
| Judicial Salaries | 15 | 46,464 | 36,650 |
| Designated Receipts | 13 | 81 | 98 |
| Borrowing Repayments | 8 | 301,444 | 266,289 |
| National Loans Fund repayments to Office of the Secretary of State for Scotland | 11 | 41,906 | 104,590 |
| First Minister and Presiding Officer Pension Payments | 18 | 327 | 256 |
| Proceeds of Crime paid to the SG | 16 | 6,774 | 6,774 |
| Victim Surcharge paid to the SG | 17 | 1,041 | 1,124 |
| 398,037 | 415,781 | ||
| Total Payments | 56,613,220 | 52,611,170 | |
| Surplus / (Deficit) For the Period | 17,047 | 46,173 |
Contact
Email: Pawel.Kurcz@gov.scot