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. Receipts from Devolved Taxes
Two taxes were devolved to the Scottish Parliament with effect from 1 April 2015 under the Scotland Act 2012, Land and Buildings Transaction Tax (Sections 28 and 29) and Scottish Landfill Tax (Sections 30 and 31). A new body, Revenue Scotland, was created under the Revenue Scotland and Tax Powers Act 2014, and under Section 5 of that Act is required to pay the taxes collected into the Scottish Consolidated Fund.
During the year 2015-16, Revenue Scotland paid over £509.719 million to the Scottish Consolidated Fund in respect of the two Devolved Taxes.
|Land and Buildings Transaction Tax ( LBTT)||405,725|
|Scottish Landfill Tax ( SLFT)||103,994|
|Total Devolved Taxes||509,719|
Income from devolved taxes is accounted for in more detail in the Devolved Taxes Account published separately by Revenue Scotland.
3. 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||32,771||25,090|
|Receipts in the period||9,223||7,681|
|Balance in the SCF at 31 March||41,994||32,771|
4. 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 4).
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.
|Receipts paid into||Receipts classed|
|2015-16||Fund during period||as Designated|
|Infrastructure, Investment and Cities||107||107|
|Finance, Constitution and the Economy||1,601||177|
|Rural Affairs, Food 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. An additional £0.284 million of receipts classed as designated were received in 2015-16, which will be paid over in 2016-17.
During 2014-15 the receipts not authorised to be used to support expenditure is summarised below:
|Receipts paid into||Receipts classed|
|2014-15||Fund during period||as Designated|
|Infrastructure, Investment and Cities||137||137|
|Finance, Employment and Sustainable Growth||383||6|
|Rural Affairs and the Environment||543||543|
|Crown Office & Procurator Fiscal Service||6,848||-|
|TOTAL FOR 2014-2015||45,504||31,318|
During 2014-15 CFER payments were paid to Scotland Office of £31.315 million.
£3,000 was overpaid in error in 2013-14 and was adjusted against CFER payments made in 2014-15.
5. Payments authorised under the Budget Acts
For the period of this account the Scottish Parliament approved: Budget (Scotland) Act 2015 as amended by the Budget (Scotland) Act 2015 Amendment Regulations 2015 ( SSI 2015/434) and the Budget (Scotland) Act 2015 Amendment Regulations 2015 ( SSI 2016/158).
These Orders appropriate sums out of the Scottish Consolidated Fund for the financial year ending 31 March 2016 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||32,904,684|
|Crown Office & Procurator Fiscal Services||106,500|
|Food Standards Scotland||15,500|
|Forestry Commission (Scotland)||54,900|
|Food Standards Agency||-|
|The Scottish Parliamentary Corporate Body||77,350|
A new body, Food Standards Scotland, was created with effect from 1 April 2015, assuming responsibilities for food standards and safety in Scotland previously carried out by the Food Standards Agency. Funding of the new body replaced funding previously paid to the Food Standards Agency from that date.
During 2014-15 the authorised payments under the Budget Acts was £32,738 million, this is summarised below:
|Scottish Government and Associated Departments||32,478,748|
|Crown Office & Procurator Fiscal Services||107,000|
|Forestry Commission (Scotland)||58,733|
|Food Standards Agency||10,326|
|The Scottish Parliamentary Corporate Body||76,800|
6. Proceeds of Crime receipts
Monies recovered in Scotland under the provisions of the Proceeds of Crime Act 2002 are surrendered to the Scottish Consolidated Fund and subsequently repaid to the Scottish Government to be applied in accordance with the Act. During 2015-16 a total of £7.848 million (2014-15 £9.356 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||7,018||4,617|
|Receipts to the SCF in the period||6,695||11,757|
|Payments to the Scottish Government in the period||(7,848)||(9,356)|
|Balance in the SCF at 31 March||5,865||7,018|
7. 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 2015-16.
8. Summary of the balance held at the Government Banking Service
|Balance brought forward from previous year||220,141||206,107|
|Surplus/(Deficit) of receipts over payments for year||53,012||14,034|
|Balance at 31 March||273,153||220,141|
|The balance represents the following items:|
|Designated Receipts not yet paid to UK Consolidated Fund||284||-|
|Sums due to funded bodies not yet paid||46,344||7,018|
|General SCF Reserve||226,525||213,123|
|Balance held at the Government Banking Service||273,153||220,141|
The balance held at GBS is analysed between sums due to the Scotland Office for onward transmission to the UK Consolidated Fund, sums identifiable as due to the Scottish Government or other funded bodies, and the General Reserve. 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.
In particular, 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.
9. Judicial Salaries
Receipts and Payments Account
For the period 1 April 2015 to 31 March 2016
|Received from the SCF||30,084||28,500|
|Income from recovery of overpayments||6|
|SURPLUS/(DEFICIT) FOR THE PERIOD||406||(1,632)|
|Balance held at Government Banking Service as at 31 March 2015||428|
|Excess of receipts over payments in the period to 31 March 2016||406|
|Balance held at the Government Banking Service as at 31 March 2016||834|
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.
|During 2015-16 the number of paid judiciary in post at 31 March 2016 was:|
|Members of the Lands Tribunal||3||FTE|
|Chairman of the Scottish Land Court||1|
|Members of the Scottish Land Court||2||FTE|
|Comparative figures for 2014-15, the number of paid judiciary in post at 31 March 2015, are:|
|Members of the Lands Tribunal||2||FTE|
|Chairman of the Scottish Land Court||1|
|Members of the Scottish Land Court||1.55||FTE|