Government Expenditure and Revenue Scotland 2022-23

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.


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 26th 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)

Contact

Email: economic.statistics@gov.scot

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