This Order makes provision consequential on section 26 of the Victims and Witnesses (Scotland) Act 2014 (“the 2014 Act”). Section 26 of the 2014 Act adds sections 253F to 253J to the Criminal Procedure (Scotland) Act 1995 (“the 1995 Act”) which provide for the introduction of a victim surcharge. The victim surcharge is to be imposed by the court on a person convicted of an offence (other than an offence that is exempted, or in circumstances which are exempted, under regulations made by the Scottish Ministers) whenever the court imposes a sentence or class of sentence that is prescribed by the Scottish Ministers in regulations. However, the victim surcharge provisions do not apply where the court makes a restitution order instead.