Labour has renewed its attack on failed plans to use a "gangster tax" to fund Scottish police.

The party has always opposed any scheme to allow law enforcement to rely on "dirty money" confiscated from criminals.

However, its ideological opposition - it fears such funding incentivises efforts to chase cash not convictions - has now been followed by practical concerns.

Chief Constable Sir Stephen House has admitted a shortfall in funding of £6m after budgeted income secured under Proceeds of Crime or Poca legislation failed to materialise this financial year.

Justice spokesman Hugh Henry said: "Why does Police Scotland have to rely on Proceeds of Crime money to balance its books?"

Sir Stephen and his watchdog, the Scottish Police Authority (SPA) have now formally acknowledged none of the expected £6m will be available this year.

This is because police funding, under a deal with the Scottish Government, only clicks in after an initial £7m has been raised for good community causes.

And current receipts are below that £7m figure. Police are making up the current shortfall in POCA income by making additional savings, including an expected overprovision in salaries.

A Scottish Government spokesman said: "The Scottish Government agreed that the SPA could include estimates of anticipated receipts from the proceeds of crime within its 2014-15 budget for planning purposes.

"Police Scotland is currently forecasting that its expenditure will be on budget in the current financial year.

"The level of Poca receipts is always unpredictable and there is always a significant difference in the value obtained and time taken between assets identified for recovery and the actual receipts."