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.


Chapter 3: Public Sector Expenditure

A breakdown of expenditure by spend type. The largest spend was social protection, around £30 billion, followed by health at around £18 billion.

Introduction

This chapter provides detailed estimates of public sector expenditure for Scotland. Expenditure is shown by type of spend, using a presentation based on the UN’s Classification of the Functions of Government (COFOG). Further information is provided in the Glossary in Annex D. Current and capital expenditure are shown separately.

The primary data sources used to estimate Scottish public sector expenditure in GERS are Scottish Government spending reported on the UK Government’s public spending system, OSCAR, and HM Treasury’s Public Expenditure Statistical Analyses (PESA)[22] and the supporting Country and Regional Analysis (CRA).[23]

Spending by the Scottish Government is provided directly by the Scottish Government Directorate for Financial Management. Scottish Local Government spending in all years is taken from HM Treasury’s PESA publication. Spending by other UK government departments spending is based on PESA for 2022-23 and on the CRA for earlier years. Further information on the methodology is set out in the expenditure methodology paper available at the link below.

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

GERS also includes some transactions between Scotland and the EU. These can be reported in a number of different ways, and are discussed in more detail later in the chapter.

GERS expenditure figures are presented on a National Accounts basis, an international reporting standard used by governments to ensure international comparability. This requires a number of accounting adjustments to be included in total expenditure. These are primarily symmetric adjustments that also form part of revenue, and therefore have little impact on the net fiscal balance. Further information is set out in Annex A.

Public Sector Expenditure

Total public sector expenditure for Scotland in 2022-23 is estimated to be £106.6 billion, with social protection the largest element of spend, accounting for slightly over a quarter of total spend. Spend has increased by 9.3% from 2021-22. This increase primarily reflects the introduction of Cost of Living support schemes for households and businesses, and rises in the cost of reserved debt interest as interest rates and inflation have risen. These are partly offset by falls in health spending as pandemic spending continued to be scaled back. Overall health spend fell by £1.6 billion to £17.6 billion, although this is still almost a third higher than spending in 2019-20. Further information on reserved spending in response to the Cost of Living is set out in Box 3.1.

Table 3.1 shows a breakdown of spending by category.

Table 3.1: Total Expenditure: Scotland 2022-23
Scotland
£ million % of total expenditure
General public services
Public and common services 3,276 3.1%
International services 694 0.7%
Reserved public sector debt interest 9,169 8.6%
Local government pension fund interest expenditure 1,751 1.6%
Defence 4,540 4.3%
Public order and safety 3,881 3.6%
Economic affairs
Enterprise and economic development 6,082 5.7%
Science and technology 654 0.6%
Employment policies 290 0.3%
Agriculture, forestry and fisheries 922 0.9%
Transport 4,897 4.6%
Environment protection 1,537 1.4%
Housing and community amenities 2,766 2.6%
Health 17,615 16.5%
Recreation, culture and religion 1,547 1.5%
Education and training 10,046 9.4%
Social protection 29,311 27.5%
EU transactions -186 -0.2%
Accounting adjustments 7,843 7.4%
Total Expenditure 106,635 100%

Table 3.2 below shows growth in current and capital spend in Scotland by organization in 2022-23, compared to the UK. Spending grew more slowly in Scotland than the UK as a whole. This primarily reflects that in the areas of spending which are growing fastest, such as reserved debt interest payments and cost of living support, Scotland receives a share similar to its population, which is lower than its overall spending share. Note that the growth rate for UK public corporation spending is affected by one-off capital receipts in 2021-22 relating to public sector pensions, which reduced spending in this year, leading to very high growth in 2022-23.

Box 3.1: Spending associated with reserved cost of living support packages

Inflation increased significantly across 2021-22 and into 2022-23, driven by rising energy prices. CPI inflation at the beginning of 2021-22 was 1.5%, and increased to a peak of 11.1% in October 2022. In response, the UK and Scottish Governments announced a range of measures to help households and businesses with rising costs. Details of the Scottish Government policies are available at: Cost of living crisis - gov.scot (www.gov.scot)

The reserved UK Government support schemes provided over £50 billion of support for the UK across 2022‑23. The key interventions were:

  • Energy Price Guarantee – which limited the amount a typical household would pay for energy to £2,500.
  • Energy Bill Support Scheme – which provided a £400 discount to household energy bills over the winter, which they received across October 2022 to March 2023.
  • Energy Bill Relief Scheme – which ran between 1 October 2022 and 31 March 2023, and provided a limit on the price paid by businesses.
  • Cost of Living Payments – payments of between £150 to £650 were made to people on low incomes, people in receipt of qualifying disability benefits, and pensioners entitled to Winter Fuel Payments.

The cost of these schemes in Scotland has been estimated based on:

  • Energy Price Guarantee – the Scottish share of UK consumption of electricity and gas by domestic customers.
  • Energy Bill Support Scheme – the Scottish share of UK households.
  • Energy Bill Relief Scheme – the Scottish share of UK consumption of electricity and gas by non-domestic customers.
  • Cost of Living Payments – the Scottish share of Universal Credit or relevant qualifying social security.

The table below summarises the costs for Scotland associated with the schemes above in this edition of GERS.

Reserved cost of living support spending for Scotland (2022-23, £ million)
Scotland UK Share
Energy price guarantee (households)1 2,042 23,000 8.9%
Energy price guarantee (businesses)1 615 6,700 9.2%
Energy bills support scheme2 1,031 12,500 8.2%
£650 means tested Cost of Living payment3 465 5,460 8.5%
£300 pensioner Cost of Living payment3 223 2,564 8.7%
£150 disability Cost of Living payment3 94 919 10.2%
Total 4,470 51,142 8.7%

Sources:

1 OBR Economic and Fiscal Outlook March 2023, Scottish Government calculations

2 OBR Economic and Fiscal Outlook March 2023, Scottish Government calculations. Includes Alternative Fuels Payment.

3 OSCAR 2022-23 transparency data, Scottish Government calculations.

Table 3.2: Expenditure growth: 2021-22 to 2022-23 (£ million)
Scotland UK growth
2021-22 2022-23 Growth
Current expenditure 86,813 95,129 9.6% 11.2%
Scottish Government 37,961 37,557 -1.1% -1.1%
Local Government 15,916 16,632 4.5% 4.2%
Public Corporations - - - -
Other UK Government bodies 32,936 40,941 24.3% -3.0%
Capital expenditure 10,567 11,506 8.9% 8.6%
Scottish Government 3,976 4,376 10.1% 10.1%
Local Government 2,347 2,489 6.1% -0.4%
Public Corporations 1,565 1,777 13.6% 94.9%
Other UK Government bodies 2,680 2,864 6.9% -11.6%
Total expenditure 97,380 106,635 9.5% 10.9%
Scottish Government 41,937 41,933 0.0% 0.0%
Local Government 18,263 19,121 4.7% 3.7%
Public Corporations 1,565 1,777 13.6% 94.9%
Other UK Government bodies 35,615 43,804 23.0% -3.9%

Notes:

1. Public corporation line for Scotland shows spending by Scottish public corporations only. UK figure shows spending by all public corporations

2. Public corporations have no current expenditure as this is netted off against their income to provide their gross operating surplus in the revenue calculations. Consistent with the CRA, interest expenditure by public corporations is recorded as spending by HM Treasury.

3. Spend by Other UK Government departments for Scotland and the UK are not directly comparable, as spending for the UK as a whole includes spending on functions which are devolved to the Scottish Government.

Table 3.3 shows the split of total expenditure between current and capital for Scotland.

Table 3.3: Current and Capital Expenditure (% of Total Expenditure): Scotland
per cent
2020-21 2021-22 2022-23
Current 89.0% 89.2% 89.2%
Capital 11.0% 10.8% 10.8%
Table 3.4 below shows estimates of Scottish and UK public sector expenditure as a share of GDP. This provides an illustration of the relative size of public spending between countries and over time. It is not an estimate of the contribution of public spending to the economy as much of this spending consists of transfers from government to individuals and businesses. Excluding North Sea GDP, public sector spending as a share of GDP has remained broadly unchanged at around 50% in 2022-23, although it remains around 5 percentage points higher than before the pandemic.
Table 3.4: Total Expenditure as a Share of GDP
Per cent of GDP
2020-21 2021-22 2022-23
Scottish expenditure as a Share of GDP:
Excl. North Sea GDP 65.8% 55.9% 56.2%
Incl. population share of North Sea GDP 65.4% 55.2% 55.6%
Incl. geographical share of North Sea GDP 61.9% 50.1% 50.1%
UK expenditure as a share of GDP:
100% of North Sea GDP 53.1% 44.5% 45.6%

Table 3.5 shows total public sector expenditure per person for Scotland and the UK. The relative gap between Scottish and UK spending per person increased in 2021‑22 but narrowed in 2022‑23, with spend per person 12.9% points higher. This narrowing reflects the increased spending on reserved debt interest and cost of living support, where Scotland broadly receives a population increase of UK spending. Note that per person figures will be subject to future revision when mid-year population estimates are published following the release of the Scottish Census 2022.

As noted previously, water and sewerage services are provided by the public sector in Scotland, but by the private sector in England and Wales, leading to relatively higher spending in Scotland. This explains slightly less than one percentage point of the difference in spend.

Tables 3.6 and 3.7 show current, capital, and total expenditure for Scotland and the UK respectively.

Table 3.5: Total Expenditure Per Person
£ per person
2020-21 2021-22 2022-23
Scotland 18,334 17,770 19,459
UK 16,505 15,549 17,243
Difference (Scotland minus UK) 1,829 2,222 2,217
Difference between Scottish and UK (%) 11.1% 14.3% 12.9%

Box 3.2 Social protection spending in Scotland

Social protection spending is the largest single spending line in GERS, and covers a range of different spend types.

The largest spending element within social protection is expenditure on the state pension by the Department for Work and Pensions (DWP). This is followed by DWP’s spending on other social security such as universal credit disability and incapacity related benefits, and housing benefit. Tax credits and child benefit are part of HMRC spending. Scottish Government social security spend includes the Scottish Welfare Fund, Council Tax Reduction Scheme, and Scottish Government expenditure on Discretionary Housing Payments, all of which are administered by Local Authorities. From 2018-19, it also includes spending on newly devolved social security, as set out in Chapter 4.

Some UK social security expenditure, mostly associated with the state pension, is paid to non-UK residents. Scotland is allocated a population share of this expenditure in GERS.

Social protection spending for Scotland (£ million)
2020-21 2021-22 2022-23
Social security spending in Scotland
State pension 8,501 8,782 9,305
Housing benefit 1,380 1,286 1,178
Universal credit 2,909 3,074 3,537
Other DWP social security 2,707 2,506 2,778
HMRC child benefit and tax credits 1,832 1,541 1,468
Scottish Government social security 3,871 3,961 4,484
Social security spending in Scotland 21,199 21,149 22,752
Share of benefit spending outside UK 359 369 380
Share of corporate spend 93 109 128
Other social protection
Net public sector pensions 216 179 135
Social care for the elderly 2,625 2,871 3,141
Other 1,605 1,694 2,776
Total social protection 26,097 26,371 29,311

Other social protection spending consists primarily of Local Authority expenditure on social care to families and children.

A more detailed breakdown of social security spending is published by DWP, available at the link below.

Benefit expenditure and caseload tables - GOV.UK (www.gov.uk)

Spending by different parts of the Public Sector

Table 3.8 below provides a breakdown of Scottish expenditure by the Scottish Government, Scottish local government and public corporations, and other UK government bodies.
Table 3.6: Total Expenditure: Scotland 2020-21 to 2022-23
Current Capital Total
2020-21 2021-22 2022-23 2020-21 2021-22 2022-23 2020-21 2021-22 2022-23
General public services
Public and common services 1,782 2,760 2,895 324 367 382 2,106 3,127 3,276
International services 739 561 553 177 128 142 916 689 694
Public sector interest expenditure 4,071 6,507 10,920 0 0 0 4,071 6,507 10,920
Defence 2,622 2,689 2,738 1,005 1,285 1,802 3,627 3,974 4,540
Public order and safety 3,170 3,341 3,643 227 227 238 3,397 3,568 3,881
Economic affairs
Enterprise and economic development 9,797 3,701 5,263 1,702 391 819 11,499 4,093 6,082
Science and technology 15 44 24 589 575 630 604 620 654
Employment policies 191 316 285 6 10 5 197 326 290
Agriculture, forestry and fisheries 799 755 762 118 146 161 917 901 922
Transport 2,637 2,425 2,143 1,963 2,185 2,754 4,600 4,610 4,897
Environment protection 952 980 966 534 500 571 1,486 1,480 1,537
Housing and community amenities 216 157 276 1,870 2,300 2,490 2,087 2,457 2,766
Health 17,516 18,466 16,724 650 723 891 18,167 19,189 17,615
Recreation, culture and religion 1,267 1,289 1,247 204 279 300 1,471 1,568 1,547
Education and training 8,947 9,225 9,011 1,118 1,069 1,036 10,066 10,294 10,046
Social protection 25,971 26,192 29,147 126 179 164 26,097 26,371 29,311
EU Transactions 686 -162 -186 0 0 0 686 -162 -186
Accounting adjustments 7,852 7,565 8,720 430 203 -877 8,282 7,768 7,843
Total 89,232 86,813 95,129 11,043 10,567 11,506 100,275 97,380 106,635
Table 3.7: Total Expenditure: UK 2020-21 to 2022-23
Current Capital Total
2020-21 2021-22 2022-23 2020-21 2021-22 2022-23 2020-21 2021-22 2022-23
General public services
Public and common services 15,188 24,566 23,878 3,244 3,542 2,918 18,432 28,108 26,796
International services 9,059 6,801 6,742 2,167 1,560 1,730 11,226 8,361 8,472
Public sector interest expenditure 42,240 74,515 128,398 0 0 0 42,240 74,515 128,398
Defence 32,247 32,959 33,488 12,335 15,707 22,020 44,582 48,666 55,508
Public order and safety 35,893 36,733 40,512 2,996 3,036 3,403 38,889 39,769 43,915
Economic affairs
Enterprise and economic development 108,968 37,968 58,534 22,313 -1,100 5,288 131,281 36,868 63,823
Science and technology 204 354 296 6,395 6,235 6,866 6,599 6,589 7,162
Employment policies 2,543 4,098 3,745 77 124 74 2,620 4,222 3,819
Agriculture, forestry and fisheries 5,800 5,261 5,576 519 760 1,087 6,319 6,021 6,663
Transport 26,478 19,070 16,268 22,904 25,611 27,908 49,382 44,681 44,177
Environment protection 8,519 9,040 8,440 4,435 4,722 5,442 12,954 13,762 13,883
Housing and community amenities 3,811 3,474 3,651 9,879 11,745 14,137 13,690 15,219 17,788
Health 204,991 206,623 200,394 13,576 9,613 11,169 218,567 216,236 211,564
Recreation, culture and religion 10,684 10,552 10,823 2,086 2,374 3,180 12,770 12,926 14,004
Education and training 86,215 90,927 95,412 9,309 9,200 10,127 95,524 100,127 105,538
Social protection 298,678 299,174 318,007 639 861 766 299,317 300,035 318,773
EU Transactions 6,988 -2,005 -2,274 6,988 -2,005 -2,274
Accounting adjustments 82,549 77,650 90,443 12,800 9,715 -3,520 95,349 87,365 86,923
Total 981,055 937,760 1,042,334 125,674 103,705 112,596 1,106,729 1,041,465 1,154,930
Table 3.8: Total Expenditure: Devolved and reserved expenditure, Scotland (£ million)
Devolved expenditure Reserved expenditure Total
2020-21 2021-22 2022-23 2020-21 2021-22 2022-23 2020-21 2021-22 2022-23
General public services
Public and common services 1,390 1,619 1,797 717 1,508 1,479 2,106 3,127 3,276
International services 1 5 1 915 684 693 916 689 694
Public sector interest expenditure 1,908 1,732 1,751 2,164 4,775 9,169 4,071 6,507 10,920
Defence 6 3 4 3,621 3,971 4,536 3,627 3,974 4,540
Public order and safety 3,029 3,249 3,472 368 320 409 3,397 3,568 3,881
Economic affairs 0 0 0 0 0 0 0 0 0
Enterprise and economic development 3,135 1,912 1,232 8,364 2,181 4,850 11,499 4,093 6,082
Science and technology 1 1 3 604 619 651 604 620 654
Employment policies 0 0 0 197 326 290 197 326 290
Agriculture, forestry and fisheries 904 825 843 13 76 79 917 901 922
Transport 3,408 3,455 3,558 1,192 1,155 1,339 4,600 4,610 4,897
Environment protection 1,174 1,138 1,232 312 342 305 1,486 1,480 1,537
Housing and community amenities 2,086 2,457 2,766 0 0 0 2,087 2,457 2,766
Health 16,973 17,538 16,671 1,194 1,651 943 18,167 19,189 17,615
Recreation, culture and religion 1,115 1,176 1,095 356 391 452 1,471 1,568 1,547
Education and training 10,052 10,282 10,032 13 12 14 10,066 10,294 10,046
Social protection 8,789 9,083 10,395 17,308 17,288 18,916 26,097 26,371 29,311
EU Transactions 0 0 0 686 -162 -186 686 -162 -186
Accounting adjustments 6,838 7,290 7,979 1,444 478 -137 8,282 7,768 7,843
Total 60,809 61,765 62,831 39,466 35,615 43,804 100,275 97,380 106,635
Table 3.8a: Total Current Expenditure: Devolved and reserved expenditure, Scotland (£ million)
Devolved expenditure Reserved expenditure Total
2020-21 2021-22 2022-23 2020-21 2021-22 2022-23 2020-21 2021-22 2022-23
General public services
Public and common services 1,176 1,380 1,524 606 1,380 1,370 1,782 2,760 2,895
International services 1 5 1 738 556 552 739 561 553
Public sector interest expenditure 1,908 1,732 1,751 2,164 4,775 9,169 4,071 6,507 10,920
Defence 6 3 4 2,616 2,686 2,734 2,622 2,689 2,738
Public order and safety 2,850 3,063 3,283 321 279 360 3,170 3,341 3,643
Economic affairs
Enterprise and economic development 2,657 1,373 644 7,140 2,328 4,619 9,797 3,701 5,263
Science and technology 1 1 3 15 43 22 15 44 24
Employment policies 0 0 0 191 316 285 191 316 285
Agriculture, forestry and fisheries 785 683 687 14 72 74 799 755 762
Transport 2,071 1,890 1,666 567 535 476 2,637 2,425 2,143
Environment protection 862 864 910 91 116 55 952 980 966
Housing and community amenities 216 157 276 0 0 0 216 157 276
Health 16,519 16,774 15,796 998 1,692 928 17,516 18,466 16,724
Recreation, culture and religion 954 944 873 313 345 374 1,267 1,289 1,247
Education and training 8,934 9,213 8,997 13 13 14 8,947 9,225 9,011
Social protection 8,681 8,932 10,239 17,290 17,260 18,908 25,971 26,192 29,147
EU transactions 0 0 0 686 -162 -186 686 -162 -186
Accounting adjustments 6,356 6,863 7,532 1,496 702 1,187 7,852 7,565 8,720
Total 53,975 53,877 54,189 35,257 32,936 40,941 89,232 86,813 95,129
Table 3.8b: Total Capital Expenditure: Devolved and reserved expenditure, Scotland (£ million)
Devolved expenditure Reserved expenditure Total
2020-21 2021-22 2022-23 2020-21 2021-22 2022-23 2020-21 2021-22 2022-23
General public services
Public and common services 214 239 273 110 128 109 324 367 382
International services 0 0 0 177 128 142 177 128 142
Public sector interest expenditure 0 0 0 0 0 0 0 0 0
Defence 0 0 0 1,005 1,285 1,802 1,005 1,285 1,802
Public order and safety 179 186 189 47 41 49 227 227 238
Economic affairs 0 0 0 0 0 0 0 0 0
Enterprise and economic development 478 539 587 1,224 -147 231 1,702 391 819
Science and technology 0 0 0 589 575 630 589 575 630
Employment policies 0 0 0 6 10 5 6 10 5
Agriculture, forestry and fisheries 119 142 156 0 4 5 118 146 161
Transport 1,338 1,565 1,892 625 620 862 1,963 2,185 2,754
Environment protection 313 274 321 221 226 250 534 500 571
Housing and community amenities 1,870 2,300 2,490 0 0 0 1,870 2,300 2,490
Health 455 764 875 196 -42 16 650 723 891
Recreation, culture and religion 161 232 222 43 46 78 204 279 300
Education and training 1,118 1,069 1,036 0 0 0 1,118 1,069 1,036
Social protection 108 150 155 18 29 9 126 179 164
EU transactions 0 0 0 0 0 0 0 0 0
Accounting adjustments 482 427 447 -52 -224 -1,324 430 203 -877
Total 6,834 7,888 8,643 4,209 2,680 2,864 11,043 10,567 11,506

Scotland’s Notional Contributions to the European Union Budget

While a member of the European Union (EU), the UK contributed to the EU budget and received funding from the EU via a number of programmes. Although the UK left the EU on 31 January 2020, it continued to make payments to, and receive funding from, the EU in 2020-21 under transitional arrangements. These transactions largely ended in 2021-22, although it continues to receive funding for programmes funded under the 2013-2020 Multiannual Financial Framework.

As per the Withdrawal Agreement, the UK continues to makes payments for its outstanding commitments through the EU Financial Settlement. However, in these payments are not scored as EU transactions, but instead are classed as spending on public and common services. Scotland is allocated a population share of this spending in GERS, and this is reflected in an increase in Other UK Government current expenditure on public and common services in Table 3.8.

Further details on the EU Financial Settlement are available from: Brexit: the financial settlement - a summary - House of Commons Library (parliament.uk)

Scotland did not contribute directly to the EU budget. In GERS, Scotland is assigned an estimated share of the UK contribution. In contrast, Scotland received funding directly from the EU, through the Common Agricultural Policy, European Structural Funds, and European Regional Development Funding. Actual amounts are used for these items.

The EU Transactions lines in the GERS tables are produced on a National Accounts basis, and exclude traditional own resource payments. These are payments collected by the UK on behalf of the EU, and therefore are excluded from the UK Public Sector Finances. However, they are normally included when reporting on the UK’s net contribution to EU budgets. Table 3.9 shows net payments to the EU including these contributions.

Funding the EU Budget

There are three key sources of funding for the EU, which come from each member state:[24]

  • Traditional own resource (TOR) - Agriculture duties and customs duties levied on agriculture and non-agriculture products from outside the EU
  • VAT based own resource – Calculated as a percentage of countries’ VAT tax base.
  • Gross National Income (GNI) based own resource – Calculated as a percentage of countries’ GNI. This is the EU’s single largest source of revenue.

Since 1985, the UK received a rebate on its contribution, broadly equal to 66% of its net contribution in the previous year. Scotland is apportioned a population share of the rebate.

Net Contribution to the EU

The UK’s net contribution to the EU is calculated as the difference between the UK’s gross contribution to the EU budget (less the rebate) and public sector EU receipts.

The table below sets out these transactions for Scotland and the UK.

Table 3.9: Transactions with the institutions of the EU, 2020-21 to 2022-23 (£ million)
Scotland UK
2020-21 2021-22 2022-23 2020-21 2021-22 2022-23
GNI based contribution 1,026 11 4 12,762 139 46
UK abatement -308 15 -35 -3,785 181 -428
VAT-based contribution 159 -0 - 1,954 -4 0
Expenditure transfers to the EU 876 26 -31 10,930 315 -383
Receipts to cover collection costs of TOR -48 -1 -1 -536 -12 -12
TOR 220 4 4 2,695 49 50
EU Financial Settlement (EUFS) net payments -20 635 731 -249 7,758 8,939
Gross contribution to the EU budget 1,028 664 703 12,840 8,110 8,594
Public sector EU receipts -143 -187 -154 -3,406 -2,308 -1,879
Net contributions to the EU budget 885 477 549 9,434 5,802 6,715
EU transactions (net contributions to EU institutions less TOR and EUFS) 686 -162 -186 6,988 -2,005 -2,274

Private Finance Initiative and Non-Profit Distributing Financing support for Public Private Partnerships (PPPs)

Public Private Partnerships (PPPs) are long-term contracts for services that include the provision of associated facilities or properties. Under the contract, the private sector is generally responsible for various roles, including designing and constructing a building or facility, and maintaining and servicing it throughout the contract term. The public sector retains accountability for the main public services. The private sector is responsible for financing the project up front and only receives payment from the public sector once construction has been completed and the services have commenced. These payments are reflected in the GERS expenditure figures, but typically broader payments associated with these schemes, such as the upfront capital investment, is not included, although it will be reflected in the total unitary charge payments over the lifetime of the scheme.

Previous GERS publications have provided a breakdown of payments related to PPPs in Scotland. Supporting documents - Government Expenditure & Revenue Scotland (GERS) 2021-22 - gov.scot (www.gov.scot)

Contact

Email: economic.statistics@gov.scot

Back to top