Publication - Statistics

Government Expenditure and Revenue Scotland (GERS) 2023-24

Published: 14 August 2024
From: Chief Economist, +1 more … Chief Statistician
Directorate: Chief Economist Directorate
Topic: Economy, Money and tax, Public sector
ISBN: 9781836015451

Government Expenditure and Revenue Scotland (GERS) is an Accredited Official Statistics publication. It estimates the revenue raised in Scotland and the cost of public services provided for 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 Provisional Outturn 2023-24 Briefing Note (www.gov.scot)

5 Local Government 2023-24 Provisional Outturn and 2024-25 Budget Estimates - gov.scot (www.gov.scot)

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

7 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.

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

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

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

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

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

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

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

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

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

17 Wholesale gas prices - Reuters

18 UK energy in brief 2024 - GOV.UK (www.gov.uk)

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

20 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.

21 Statistics of government revenues from UK oil and gas production - 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 Fiscal framework: agreement between the Scottish and UK Governments - gov.scot (www.gov.scot)

25 Fiscal framework outturn report: 2023 - gov.scot (www.gov.scot)

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

27 Fiscal framework outturn report: 2023 - gov.scot (www.gov.scot)

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

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