Scottish Consolidated Fund Accounts 2015 to 2016

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.

	2015-16
	£000
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:

	2015-16	2014-15
	£000	£000
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
	£000	£000
Infrastructure, Investment and Cities	107	107
Finance, Constitution and the Economy	1,601	177
Rural Affairs, Food and the Environment	401	401
Justice	34,590	28,359
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
	£000	£000
Infrastructure, Investment and Cities	137	137
Finance, Employment and Sustainable Growth	383	6
Rural Affairs and the Environment	543	543
Justice	37,593	30,632
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.

2015-16	£000	£000
Scottish Government and Associated Departments	32,904,684
Crown Office & Procurator Fiscal Services	106,500
Food Standards Scotland	15,500
SCOTTISH ADMINISTRATION		33,026,684
Forestry Commission (Scotland)	54,900
Food Standards Agency	-
The Scottish Parliamentary Corporate Body	77,350
Audit Scotland	7,000	139,250
TOTAL PAID		33,165,934

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:

2014-15	£000	£000
Scottish Government and Associated Departments	32,478,748
Crown Office & Procurator Fiscal Services	107,000
SCOTTISH ADMINISTRATION		32,585,748
Forestry Commission (Scotland)	58,733
Food Standards Agency	10,326
The Scottish Parliamentary Corporate Body	76,800
Audit Scotland	6,000	151,859
TOTAL PAID		32,737,607

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:

	2015-16	2014-15
	£000	£000
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

	2015-16	2014-15
	£000	£000
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

RECEIPTS	2015-16	2014-15
	£000	£000
Received from the SCF	30,084	28,500
Income from recovery of overpayments		6
TOTAL RECEIPTS	30,084	28,506
PAYMENTS	2015-16	2014-15
	£000	£000
Salary Costs	29,677	30,137
Bank Charges	1	1
TOTAL PAYMENTS	29,678	30,138
SURPLUS/(DEFICIT) FOR THE PERIOD	406	(1,632)

	£000
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:
Stipendary Magistrates	2
Judges	31
Sheriff Principals	7
Sheriffs	132
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:
Stipendary Magistrates	3
Judges	33
Sheriff Principals	6
Sheriffs	137
Members of the Lands Tribunal	2	FTE
Chairman of the Scottish Land Court	1
Members of the Scottish Land Court	1.55	FTE