Publication - Corporate report
Scottish Consolidated Fund Accounts: year ended 31 March 2023
The Scottish Consolidated Fund Accounts for the year ended 31 March 2023.
Receipts and Payments Account
For the period 1 April 2022 to 31 March 2023
| Receipts | Note | 2022-23 | 2021-22 |
|---|---|---|---|
| £000 | £000 | ||
| Funding | |||
| Receipts from the Office of the Secretary of State for Scotland | 2 | 28,549,013 | 31,479,277 |
| Scottish Income Tax | 3 | 13,819,685 | 11,641,545 |
| Non Domestic Rates Income | 4 | 2,766,000 | 2,090,000 |
| National Insurance Contributions | 5 | 3,507,538 | 2,446,456 |
| Devolved taxes | 6 | 954,847 | 874,152 |
| Borrowing | 7 | 347,000 | 469,000 |
| Voluntary donations | 8 | 181 | 1,020 |
| Crown Estate surplus | 9 | 120,696 | 13,496 |
| Fines, forfeitures and fixed penalties | 10 | 25,409 | 21,599 |
| Receipt from the Registers of Scotland | 11 | 4,000 | 17,000 |
| King’s and Lord Treasurer's Remembrancer | 14 | 5,022 | 7,030 |
| Other receipts | 15 | 36,440 | 10,203 |
| OFGEM Fossil Fuel Levy | - | 43,724 | |
| 50,135,831 | 49,114,502 | ||
| UK Contingencies Fund | |||
| Receipts | 12 | 313,000 | 23,058,119 |
| 313,000 | 23,058,119 | ||
| Receipts not authorised to be used to support expenditure | |||
| Repayment of Loans formerly from National Loans Fund - principal and interest | 13 | 61,713 | 83,943 |
| Other receipts | 15 | 153 | 165 |
| 61,866 | 84,108 | ||
| Total Receipts | 50,510,697 | 72,256,729 | |
| Payments | |||
| Payments authorised under the Budget Act Documents | 16 | 49,938,788 | 49,057,691 |
| 49,938,788 | 49,057,691 | ||
| UK Contingencies Fund | |||
| Payments | 12 | 313,000 | 23,058,119 |
| 313,000 | 23,058,119 | ||
| Charges on the SCF | |||
| Judicial Salaries | 17 | 37,400 | 37,200 |
| Designated receipts | 15 | 153 | 165 |
| Borrowing repayments | 7 | 159,601 | 95,025 |
| National Loans Fund repayments to Office of the Secretary of State for Scotland | 13 | 61,713 | 83,943 |
| Ministerial pension payments | 174 | 281 | |
| Proceeds of Crime paid to the SG | 18 | 7,300 | 6,781 |
| Victim Surcharge paid to the SG | 19 | 688 | 157 |
| 267,028 | 223,552 | ||
| Total Payments | 50,518,817 | 72,339,362 | |
| Surplus / (Deficit) for the period | (8,120) | (82,633) | |
Contact
Email: pawel.kurcz@gov.scot
There is a problem
Thanks for your feedback