Publication - Statistics

Government Expenditure and Revenue Scotland 2022-23

Published: 16 August 2023
From: Chief Economist, +1 more … Chief Statistician
Directorate: Chief Economist Directorate
Topic: Economy, Money and tax, Public sector
ISBN: 9781835211380

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

Supporting documents

Footnotes

1 How and why has the Scottish Government’s funding changed in recent years? | Institute for Fiscal Studies (ifs.org.uk)

2 UK House Price Index - Office for National Statistics (ons.gov.uk)

3 Statistics on Government Expenditure and Revenue Scotland – Office for Statistics Regulation (statisticsauthority.gov.uk)

4 Economy statistics - gov.scot (www.gov.scot)

5 The latest Public Sector Finances dataset is available from Public sector finances, UK Statistical bulletins - Office for National Statistics (ons.gov.uk)

As this dataset is updated monthly and subject to minor revision, figures in future data releases may differ from those used in this report.

6 HMT Public Expenditure Statistical Analyses (PESA) - GOV.UK (www.gov.uk)

7 Country and regional analysis - GOV.UK (www.gov.uk)

8 Economy statistics - gov.scot (www.gov.scot)

9 Economy statistics - gov.scot (www.gov.scot)

10 Scotland’s share of the UK population in 2020-21 was 8.2%. Excluding the North Sea, Scotland’s share of UK GDP was 7.5% (National Records of Scotland, Quarterly National Accounts Scotland and UK Economic Accounts).

11 Total Wealth: Wealth in Great Britain - Office for National Statistics (ons.gov.uk)

12 Adult smoking habits in the UK Statistical bulletins - Office for National Statistics (ons.gov.uk)

13 Family food statistics - GOV.UK (www.gov.uk)

14 Country and regional public sector finances, UK - Office for National Statistics (ons.gov.uk)

15 Europe Brent Spot Price FOB (Dollars per Barrel) (eia.gov)

16 Wholesale gas prices - Reuters

17 UK energy in brief 2023 - GOV.UK (www.gov.uk)

18 North Sea Transition Authority (NSTA): Production and expenditure projections - Data downloads and publications - Data centre (nstauthority.co.uk)

19 PRT is an allowable deduction in calculating profits subject to RFCT and SC. Equally, any refund of PRT is a taxable receipt for RFCT and SC purposes. RFCT and SC are charged on the same profit base, so neither is allowable as a deduction in calculating the profits chargeable to the other.

20 Applied on profits from the 26^th May 2022 and including an Investment Allowance which made energy companies eligible for tax savings worth 91p in every £1 on investments in fossil fuel extraction in the UK.

21 Statistics of government revenues from UK oil and gas production July 2022 - GOV.UK (www.gov.uk)

22 HMT Public Expenditure Statistical Analyses (PESA) - GOV.UK (www.gov.uk)

23 Country and regional analysis - GOV.UK (www.gov.uk)

24 Further detail is available from HM Treasury’s European Union Finances 2020 publication: European Union Finances Statement 2020 - GOV.UK (www.gov.uk)

25 Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

26 Fiscal framework outturn report: 2022 - gov.scot (www.gov.scot)

27 Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

28 Fiscal framework outturn report: 2022 - gov.scot (www.gov.scot)

29 Scottish VAT Assignment – Experimental Statistics - GOV.UK (www.gov.uk)

30 Public sector finances, UK Statistical bulletins - Office for National Statistics (ons.gov.uk)