Scottish Consolidated Fund accounts 2016 to 2017

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.

	2016-17 £000	2015-16 £000
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:

	2016-17 £000	2015-16 £000
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 £000	Receipts classed as Designated £000
Finance and The Constitution	27,760	24,854
Rural Economy and Connectivity	480	480
Crown Office & Procurator Fiscal Service	4,230	-
Scottish Parliament	47	-
Justice	1,358	-
Economy, Jobs and Fair Work	1,704	71
TOTAL FOR 2016-2017	35,579	25,405
Receipt surrendered in 2015-16		284
TOTAL	35,579	25,689

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 £000	Receipts classed as Designated £000
Infrastructure, Investment and Cities	107	107
Finance, Constitution and the Economy	1,601	177
Rural Affairs 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

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.

2016-17	£000	£000
Scottish Government and Associated Departments	33,079,012
Crown Office & Procurator Fiscal Services	109,500
Food Standards Scotland	15,500
SCOTTISH ADMINISTRATION		33,204,012
Forestry Commission (Scotland)	56,000
The Scottish Parliamentary Corporate Body	83,400
Audit Scotland	5,000	144,400
TOTAL PAID		33,348,412

During 2015-16 the authorised payments under the Budget Acts was £33,166 million. This is summarised below:

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

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:

	2016-17 £000	2015-16 £000
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

	2016-17 £000	2015-16 £000
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

RECEIPTS	2016-17 £000	2015-16 £000
Received from the SCF	29,700	30,084
Income from recovery of overpayments	2	-
Reimbursement of salary costs	155	-
TOTAL RECEIPTS	29,857	30,084
PAYMENTS	2016-17 £000	2015-16 £000
Salary Costs	30,177	29,677
Bank Charges	1	1
TOTAL PAYMENTS	30,178	29,678
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:

	2016-17 £000	2015-16 £000
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

https://www.gov.uk/government/organisations/review-body-on-senior-salaries

During 2016-17 the number of paid judiciary in post at 31 March 2017 was:

Stipendiary Magistrates	-
Judges (Senators of the College of Justice)	35
Sheriffs Principal	6
Sheriffs	125.5 FTE
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:

Stipendary Magistrates	2
Judges (Senators of the College of Justice)	31
Sheriffs Principal	7
Sheriffs	132
Summary Sheriffs	-
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.