Publication - Statistics

Government Expenditure and Revenue Scotland: 2017-2018

Published: 22 August 2018
Directorate: Chief Economist Directorate
Topic: Economy
ISBN: 9781787811546

Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of Scotland.

Supporting documents

Footnotes

1. http://www.gov.scot/Topics/Statistics/Browse/Economy/ScotStat/Meetings

2. http://www.statisticsauthority.gov.uk/

3. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology

4. The latest Public Sector Finances dataset is available from
http://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/bulletins/publicsectorfinances/previousReleases. As this dataset is updated monthly and subject to minor revision, figures in future data releases may differ from those used in this report.

5. https://www.gov.uk/government/collections/public-expenditure-statistical-analyses-pesa

6. https://www.gov.uk/government/collections/country-and-regional-analysis

7. https://www.gov.scot/Topics/Statistics/Browse/Economy/QNAS/Publications

8. https://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology

9. This power covers only non-savings and non-dividend income tax, and does not allow the Scottish Government to change the personal allowance.

10. https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2017-to-2018

11. Scotland’s share of the UK population in 2017-18 was 8.2%. Excluding the North Sea, Scotland’s share of UK GDP was 7.6% (National Records of Scotland ( NRS), Quarterly National Accounts Scotland and UK Economic Accounts).

12. https://www.ons.gov.uk/peoplepopulationandcommunity/personalandhouseholdfinances/incomeandwealth/datasets/totalwealthwealthingreatbritain

13. A more detailed discussion of GOS is provided in the detailed revenue methodology paper on the GERS website.

14. https://www.ons.gov.uk/peoplepopulationandcommunity/healthandsocialcare/healthandlifeexpectancies/bulletins/adultsmokinghabitsingreatbritain/2017

15. https://www.gov.uk/government/statistics/family-food-201617

16. https://www.eia.gov/dnav/pet/hist/LeafHandler.ashx?n=PET&s=RBRTE&f=M

[3] https://www.gov.uk/government/statistics/gas-section-4-energy-trends

[4] https://www.gov.uk/government/statistics/oil-and-oil-products-section-3-energy-trends

[5] https://www.ogauthority.co.uk/media/4647/projections-of-uk-oil-and-gas-production-and-expenditure-march-2018.pdf

17. https://www.gov.uk/government/collections/public-expenditure-statistical-analyses-pesa

18. https://www.gov.uk/government/collections/country-and-regional-analysis

19. Further detail is available from HM Treasury’s European Union Finances 2017 publication:
https://www.gov.uk/government/statistics/european-union-finances-2017

20. https://www.gov.scot/Topics/Statistics/Browse/Economy/SNAP/GNI

21. Under the Fiscal Framework Agreement, the block grant adjustment will effectively be determined by the indexed per capita method until March 2022. Under this approach, the block grant adjustment will increase in line with the percentage growth in tax receipts per head in the UK, multiplied by Scottish population growth. The net impact on the Scottish Government budget will therefore depend on the relative growth in tax per head for each devolved tax in Scotland and the rest of the UK. The agreement is available at the link below.
https://www.gov.uk/government/publications/the-agreement-between-the-scottish-government-and-the-united-kingdom-government-on-the-scottish-governments-fiscal-framework

22. https://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/POBEStats

23. https://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology

24. https://www.ons.gov.uk/economy/grossvalueaddedgva/bulletins/regionalgrossvalueaddedbalanceduk/previousReleases