Government Expenditure and Revenue Scotland (GERS) 2019-2020

Footnotes

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

2 https://www.statisticsauthority.gov.uk/publication/statistics-on-government-expenditure-and-revenue-scotland/

3 https://obr.uk/coronavirus-analysis/, as at 17 August 2020

4 https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics

5 https://www.gov.scot/collections/economy-statistics/#governmentexpenditureandrevenuescotland(gers)

6 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.

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

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

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

10 https://www.gov.scot/collections/economy-statistics/#governmentexpenditureandrevenuescotland(gers)

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

12 Scotland’s share of the UK population in 2019-20 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).

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

14 https://www.ons.gov.uk/peoplepopulationandcommunity/healthandsocialcare/healthandlifeexpectancies/bulletins/adultsmokinghabitsingreatbritain/2019

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

16 https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/articles/countryandregionalpublicsectorfinances/financialyearending2019

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

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

19 https://www.gov.uk/government/statistics/gas-section-4-energy-trends

20 https://www.ogauthority.co.uk/media/6406/oga-medium-term-projections-feb-2020.pdf

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

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

23 Further detail is available from HM Treasury’s European Union Finances 2018 publication:

https://www.gov.uk/government/statistics/european-union-finances-2018

24 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

25 https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/bulletins/publicsectorfinances/august2019#what-has-changed-in-this-release