Corporate report

How we are funded

Published 9 June 2022

We are funded almost entirely through the fees we charge clients for legal services. Approval to make capital investment and spend the income generated each year is obtained through the Parliamentary Supply process and allocated in the HM Procurator General and Treasury Solicitor Main Estimate.

The following table provides a more detailed analysis of how we fund our work. As agreed with HM Treasury, we do not seek to make a surplus, although accidental surpluses may arise. The charging regime for 2021-22 reflects the mutual relationship we have with our clients.

Group / Division Funding
Advisory Fixed fees. A small proportion of work is charged at hourly rates
Litigation Primarily hourly rates to client departments. A small proportion of general public interest work is funded from the Parliamentary Estimate
Employment A mix of fixed fees and hourly rates, depending on the nature of the work
Commercial A mix of fixed fees and hourly rates, depending on the nature of the work
Bona Vacantia Costs are funded from the proceeds of bona vacantia
Corporate Services* Recovered by the charges for our legal service to our clients

*Corporate Services includes Finance, Operations and Digital, Strategy, People and Culture and the Knowledge, Capability and Innovation Divisions