Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019

Chapter 3: Public Sector Expenditure

Total Public Sector Expenditure: Scotland 2018-19

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)^[23] and the supporting Country and Regional Analysis (CRA).^[24]

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 2018-19 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.

http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology.

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. 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 2018-19 is estimated to be £75.3 billion, an increase of 2.5% from 2017-18, compared to growth of 1.9% for the UK as a whole. Scotland's public sector expenditure in 2018-19 was equivalent to 9.3% of total UK public sector expenditure. This is shown by spending category in Table 3.1.

Table 3.1: Total Expenditure: Scotland 2018-19

	Scotland
	£ million	% of total expenditure
General public services
Public and common services	1,709	2.3%
International services	989	1.3%
Public sector debt interest	3,162	4.2%
Defence	3,305	4.4%
Public order and safety	2,996	4.0%
Economic affairs
Enterprise and economic development	1,634	2.2%
Science and technology	715	0.9%
Employment policies	240	0.3%
Agriculture, forestry and fisheries	894	1.2%
Transport	3,788	5.0%
Environment protection	1,234	1.6%
Housing and community amenities	2,221	2.9%
Health	13,111	17.4%
Recreation, culture and religion	1,339	1.8%
Education and training	8,487	11.3%
Social protection	24,126	32.0%
EU transactions	303	0.4%
Accounting adjustments	5,084	6.7%
Total Expenditure	75,338	100%

Table 3.2 below shows growth in current and capital spend in Scotland by organization in 2018-19, compared to the UK. Spending increased faster in Scotland than the UK as a whole in 2018-19, primarily due to higher spending by the Scottish Government and Scottish Local Government.

Table 3.2: Expenditure growth: 2017-18 to 2018-19 (£ million)

	Scotland
	2017-18	2018-19	Growth	UK growth
Current expenditure	64,694	66,296	2.5%	2.4%
Scottish Government	24,378	25,855	6.1%	6.1%
Local Government	12,353	12,798	3.6%	0.7%
Public Corporations	-	-	-	-
Other UK Government bodies	27,963	27,643	-1.1%	2.8%
Capital expenditure	8,824	9,042	2.5%	-2.0%
Scottish Government	2,305	2,400	4.2%	4.2%
Local Government	2,239	2,145	-4.2%	2.0%
Public Corporations	1,585	1,572	-0.8%	-35.5%
Other UK Government bodies	2,696	2,925	8.5%	7.2%
Total expenditure	73,518	75,338	2.5%	1.9%
Scottish Government	26,682	28,255	5.9%	5.9%
Local Government	14,592	14,943	2.4%	0.9%
Public Corporations	1,585	1,572	-0.8%	-35.5%
Other UK Government bodies	30,659	30,568	-0.3%	3.1%

Notes:

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

2. Scottish 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. The capital spending share increased in 2016-17. This reflects both increased local authority capital spending and increased Scottish Government capital spending in part due to the use of new capital borrowing powers. It has remained at this level in 2017‑18 and 2018-19.

Table 3.3: Current and Capital Expenditure (% of Total Expenditure): Scotland

	per cent
	2014-15	2015-16	2016-17	2017-18	2018-19
Current	89.6%	89.6%	88.1%	88.0%	88.0%
Capital	10.4%	10.4%	11.9%	12.0%	12.0%

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 declined by 1.0 percentage points since 2014-15, compared with a 2.6 percentage point decline for the UK. This divergence in part reflects the higher spending growth in Scotland, but primarily reflects weaker GDP growth. If Scottish GDP had grown in line with UK GDP since 2014-15, spending as a share of GDP excluding the North Sea would have fallen to 44.8% in 2018-19.

Table 3.4: Total Managed Expenditure as a Share of GDP

	per cent
	2014-15	2015-16	2016-17	2017-18	2018-19
Scottish TME as a Share of GDP:
Excluding North Sea GDP	46.8%	47.0%	46.8%	46.4%	45.8%
Including population share of North Sea GDP	46.3%	46.6%	46.4%	46.0%	45.3%
Including geographical share of North Sea GDP	42.8%	43.5%	43.7%	43.0%	41.7%
UK TME as a share of GDP:
100% of North Sea GDP	40.5%	39.6%	38.8%	38.4%	37.9%

Table 3.5 shows total public sector expenditure per person for Scotland and the UK. The gap between Scottish and UK spending per person has increased since 2014-15. In part, this will reflect the new Scottish Government capital borrowing powers which began in 2015-16, and the decision by the Scottish Government to use its new devolved tax powers to on average increase the amount of funding available for public services. Slightly less than one percentage point of this difference is due to water and sewerage services being provided by the public sector in Scotland, and therefore included in Scottish expenditure, whilst in England and Wales they are operated by the private sector and therefore excluded from UK expenditure. 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
	2014-15	2015-16	2016-17	2017-18	2018-19
Scotland	12,776	12,886	13,204	13,544	13,854
UK	11,594	11,599	11,741	12,018	12,193
Difference (Scotland minus UK)	1,182	1,287	1,463	1,526	1,661
Difference between Scottish and UK	10.2%	11.1%	12.5%	12.7%	13.6%

Box 3.1 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 disability and incapacity related benefits, income support, jobseekers allowance, and housing benefit. Tax credits and child benefit are part of HMRC spending, which also includes universal credit. Up to 2017-18, 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. In 2018-19, it also includes spending on newly devolved social security, including the Carer's Allowance, Carer's Allowance Supplement, and Best Start Grant.

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)

	2014-15	2015-16	2016-17	2017-18	2018-19
Social security spending in Scotland
State pension	7,324	7,560	7,744	7,919	8,146
Housing benefit	1,776	1,772	1,733	1,671	1,588
Other DWP social security	5,693	5,795	5,834	6,051	6,364
HMRC child benefit and tax credits  and universal credit	2,912	2,867	2,755	2,688	2,422
Scottish Government social security	446	426	418	419	666
Social security spending in Scotland	18,152	18,421	18,485	18,748	19,186
Share of benefit spending outside UK and corporate spend	544	586	593	625	376
Other social protection
Net public sector pensions	974	959	867	811	876
Social care for the elderly	2,296	2,292	2,216	2,325	2,483
Other	929	1,046	929	755	1,206
Total social protection	22,894	23,304	23,089	23,264	24,126

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 here https://www.gov.uk/government/collections/benefit-expenditure-tables

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.

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 here https://www.gov.uk/government/collections/benefit-expenditure-tables

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 2014-15 to 2018-19

	£ million
	Current					Capital					Total
	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19
General public services
Public and common services	1,274	1,299	1,253	1,296	1,357	232	260	245	348	352	1,506	1,559	1,498	1,644	1,709
International services	692	682	736	766	754	177	164	158	101	235	869	846	894	867	989
Public sector debt interest	3,098	3,136	3,306	3,688	3,162	0	0	0	0	0	3,098	3,136	3,306	3,688	3,162
Defence	2,271	2,294	2,295	2,333	2,416	766	729	762	844	888	3,037	3,023	3,057	3,176	3,305
Public order and safety	2,705	2,746	2,660	2,720	2,852	122	73	78	130	144	2,827	2,818	2,738	2,850	2,996
Economic affairs
Enterprise and economic development	843	907	892	954	1,120	187	137	343	366	514	1,031	1,044	1,234	1,320	1,634
Science and technology	50	102	146	177	161	370	390	363	398	554	420	492	510	575	715
Employment policies	255	217	214	230	237	3	2	5	9	4	258	219	219	239	240
Agriculture, forestry and fisheries	736	692	816	790	769	190	120	116	122	125	925	812	932	911	894
Transport	1,339	1,650	1,646	1,694	1,767	1,463	1,510	1,762	1,954	2,021	2,802	3,161	3,407	3,648	3,788
Environment protection	940	932	873	891	929	308	312	330	322	304	1,248	1,244	1,203	1,213	1,234
Housing and community amenities	125	160	112	159	206	1,417	1,410	1,476	1,689	2,016	1,542	1,570	1,588	1,848	2,221
Health	11,144	11,585	12,036	12,329	12,617	489	569	626	500	494	11,633	12,154	12,662	12,828	13,111
Recreation, culture and religion	1,369	1,140	1,092	1,080	1,103	190	263	310	270	235	1,560	1,404	1,403	1,350	1,339
Education and training	6,980	7,107	7,301	7,499	7,787	634	732	972	995	700	7,614	7,839	8,273	8,493	8,487
Social protection	22,861	23,236	23,019	23,206	24,051	34	68	71	58	76	22,894	23,304	23,089	23,264	24,126
EU Transactions	290	315	156	207	303	0	0	0	0	0	290	315	156	207	303
Accounting adjustments	4,328	3,941	4,367	4,676	4,704	523	459	896	719	380	4,851	4,400	5,262	5,395	5,084
Total	61,301	62,143	62,919	64,694	66,296	7,102	7,196	8,513	8,824	9,042	68,403	69,339	71,432	73,518	75,338

Table 3.7: Total Expenditure: UK 2014-15 to 2018-19

	£ million
	Current					Capital					Total
	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19
General public services
Public and common services	9,684	9,838	9,697	10,112	10,120	1,827	1,433	2,827	2,381	3,073	11,511	11,271	12,524	12,493	13,192
International services	8,362	8,267	8,945	9,316	9,162	2,133	1,984	1,918	1,227	2,866	10,495	10,251	10,863	10,543	12,028
Public sector debt interest	37,418	38,006	40,154	44,900	38,498	0	0	0	0	0	37,418	38,006	40,154	44,900	38,498
Defence	27,448	27,796	27,881	28,399	29,425	9,249	8,831	9,250	10,271	10,816	36,697	36,627	37,131	38,670	40,241
Public order and safety	29,235	28,928	28,954	29,437	30,446	1,252	1,279	1,116	2,030	1,931	30,487	30,207	30,070	31,467	32,377
Economic affairs
Enterprise and economic development	5,720	6,733	6,589	7,306	9,462	862	733	1,678	2,688	3,180	6,582	7,466	8,267	9,994	12,642
Science and technology	496	875	978	1,098	1,011	3,900	3,868	3,510	3,920	5,421	4,396	4,743	4,488	5,018	6,432
Employment policies	2,825	2,379	2,347	2,512	2,632	32	22	60	105	47	2,857	2,401	2,407	2,617	2,679
Agriculture, forestry and fisheries	4,692	4,090	4,769	4,774	5,285	514	385	436	405	460	5,206	4,475	5,205	5,179	5,745
Transport	6,618	9,765	9,868	9,996	11,847	15,363	18,144	18,952	20,365	20,777	21,981	27,909	28,820	30,361	32,623
Environment protection	7,839	7,937	7,264	7,260	7,482	3,750	3,673	3,780	4,527	3,696	11,589	11,610	11,044	11,787	11,179
Housing and community amenities	3,062	2,988	2,943	2,979	3,099	7,207	6,847	7,359	8,377	9,359	10,269	9,835	10,302	11,356	12,457
Health	127,651	132,663	136,978	141,033	146,127	6,402	5,836	5,611	6,304	6,815	134,053	138,499	142,589	147,337	152,942
Recreation, culture and religion	10,428	9,326	9,382	9,307	9,113	2,023	2,041	2,224	2,173	2,052	12,451	11,367	11,606	11,480	11,165
Education and training	75,604	75,595	77,319	77,089	80,499	9,450	9,319	7,586	8,967	8,926	85,054	84,914	84,905	86,056	89,424
Social protection	261,230	264,585	264,976	268,245	274,112	-112	317	451	483	621	261,118	264,902	265,427	268,728	274,734
EU transactions	6,225	7,671	4,723	5,364	7,874	0	0	0	0	0	6,225	7,671	4,723	5,364	7,874
Accounting adjustments	50,280	45,173	48,943	52,030	51,818	11,776	9,440	12,486	9,489	1,977	62,055	54,613	61,430	61,519	53,795
Total	674,817	682,615	692,710	711,157	728,011	75,628	74,152	79,244	83,712	82,016	750,445	756,767	771,954	794,869	810,027

Table 3.8: Total Expenditure: Scottish Government, Local Authorities, Public Corporations, and Other UK Government: Scotland 2014-15 to 2018-19

	£ million
	Scottish Government, LAs and Public Corporations					Other UK Government					Total
	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19
General public services
Public and common services	1,014	1,048	1,002	1,088	1,161	492	511	497	556	547	1,506	1,559	1,498	1,644	1,709
International services	0	0	0	1	1	869	846	894	866	988	869	846	894	867	989
Public sector debt interest	0	0	0	0	0	3,098	3,136	3,306	3,688	3,162	3,098	3,136	3,306	3,688	3,162
Defence	3	4	4	3	3	3,034	3,019	3,053	3,173	3,302	3,037	3,023	3,057	3,176	3,305
Public order and safety	2,567	2,592	2,515	2,626	2,756	260	226	223	224	240	2,827	2,818	2,738	2,850	2,996
Economic affairs
Enterprise and econ development	743	632	831	851	1,019	287	412	403	469	616	1,031	1,044	1,234	1,320	1,634
Science and technology	5	2	3	3	2	416	490	507	572	713	420	492	510	575	715
Employment policies	0	0	0	0	0	258	219	219	239	240	258	219	219	239	240
Agriculture, forestry and fisheries	915	804	922	901	882	11	8	11	11	12	925	812	932	911	894
Transport	2,631	2,359	2,397	2,518	2,485	170	802	1,010	1,130	1,304	2,802	3,161	3,407	3,648	3,788
Environment protection	950	949	938	925	977	298	295	265	288	257	1,248	1,244	1,203	1,213	1,234
Housing and community amenities	1,542	1,570	1,588	1,848	2,221	0	0	0	0	0	1,542	1,570	1,588	1,848	2,221
Health	11,483	12,002	12,508	12,660	13,002	149	152	155	168	109	11,633	12,154	12,662	12,828	13,111
Recreation, culture and religion	1,142	997	971	914	945	417	407	431	437	394	1,560	1,404	1,403	1,350	1,339
Education and training	7,587	7,814	8,247	8,467	8,459	27	25	26	27	28	7,614	7,839	8,273	8,493	8,487
Social protection	5,662	5,734	5,420	5,295	6,105	17,232	17,570	17,669	17,969	18,022	22,894	23,304	23,089	23,264	24,126
EU transactions	0	0	0	0	0	290	315	156	207	303	290	315	156	207	303
Accounting adjustments	4,142	3,870	4,321	4,696	4,699	709	530	941	699	384	4,851	4,400	5,262	5,395	5,084
Total	40,386	40,377	41,666	42,795	44,717	28,017	28,962	29,766	30,723	30,621	68,403	69,339	71,432	73,518	75,338

Scotland's Notional Contributions to the European Union Budget

As a member of the European Union (EU) the UK contributes to the EU budget and receives funding from the EU via a number of programmes.

Scotland does not contribute directly to the EU budget. In GERS, Scotland is assigned a share of the UK contribution. In contrast, Scotland receives 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 tables above 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.

Although contributions to the EU are made by the public sector, funding from the EU is received by both public and non-public sector bodies. The EU Transactions line in the GERS tables report only on transactions with the EU by the public sector. EU payments to Higher Education Institutions, which are not part of the public sector, are discussed in Box 3.2.

Funding the EU Budget

There are three key sources of funding for the EU, which come from each member state:^[25]

• 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 has 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, 2014-15 to 2018-19 (£ million)

	Scotland					UK
	2014-15	2015-16	2016-17	2017-18	2018-19	2014-15	2015-16	2016-17	2017-18	2018-19
GNI based contribution	1,164	1,039	927	945	1,174	14,154	12,570	11,440	11,761	14,606
UK abatement	-398	-336	-392	-374	-397	-4,811	-4,068	-4,757	-4,547	-4,846
VAT-based contribution to the EU	192	227	204	244	266	2,316	2,751	2,477	2,974	3,138
Expenditure transfers to the EU	957	930	739	816	1,043	11,253	9,160	10,188	12,899	12,899
Receipts to cover collection costs of TOR	-61	-64	-29	-57	-54	-743	-771	-357	-698	-664
TOR	249	254	277	280	270	3,006	3,085	3,366	3,413	3,304
Gross contribution to the EU budget	1,144	1,121	987	1,039	1,259	13,921	13,567	12,169	12,903	15,538
Public sector EU receipts	-606	-551	-554	-552	-686	-4,690	-2,811	-4,081	-4,130	-4,360
Net contributions to the EU budget	538	570	433	487	573	9,231	10,756	8,088	8,773	11,178
EU transactions (net contributions to EU institutions less TOR)	290	315	156	207	303	6,225	7,671	4,722	5,360	7,874

¹ UK contribution to EU aid to non-EU states.

Box 3.2: EU Payments to Higher Education Institutions

The figures above covered the transactions that the Scottish and UK public sector have with the EU. However, the EU also makes payments to bodies outside the public sector, such as Higher Education Institutions (HEIs), which are considered private sector not-for-profit institutions. The Higher Education Statistics Agency produces statistics on these payments. These payments are not included in the tables shown above as they are not transactions with the public sector and are therefore out of the scope of public sector finances.

Payments to HEIs from the EU include:

• Payments from EU government bodies
• Payments from EU-based charities through an open competitive process
• Payments from EU industry, commerce and public corporations
• Payments from other EU bodies

To illustrate the size of these payments, the table below shows research grants and contracts income from the EU to HEIs for Scotland and the UK for academic years 2013-14 to 2017-18, which is the latest year for which figures are available. This spending is outside the public sector, and therefore has no impact on the figures reported in GERS.

EU Payments to Higher Education Institutions, Academic Year 2013-14 to 2017-18

	£ million
	2013-14	2014-15	2015-16	2016-17	2017-18
Scotland	88.8	94.1	97.4	104.8	116.3
UK	789.2	836.1	840.6	877.2	924.4

Box 3.3: Private Finance Initiative and Non-Profit Distributing Financing support for Public Private Partnerships (PPPs)

This box gives an introduction to Public Private Partnerships (PPPs) and the funding models that have been used in Scotland. It also breaks down unitary charge payments by scheme type, by type of procuring authority and by the sector of the project. This analysis uses sources of publicly available data, all brought together into an accompanying spreadsheet. The spreadsheet is available from the GERS website: http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/RelatedAreas

Introduction to PFI, PPPs, and NPD

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. The Private Finance Initiative (PFI) used to be the UK's preferred form of PPP. In Scotland, the Non-Profit Distributing (NPD) model has been the Scottish Government's preferred procurement option since 2007. For more information on these schemes, and the data sources used in this box, please see the Scottish Government website: http://www.gov.scot/Topics/Government/Finance/18232/12308

Unitary Charge Payments

Payments for both PFI and NPD projects take the form of a unitary charge which is usually paid annually over the lifetime of the contract. It is worth emphasising that these payments are already fully reflected in the GERS spending figures. In addition, the table below includes Ministry of Defence projects in Scotland which are procured by and entirely funded by the Ministry of Defence. Scotland is assigned a population share of this expenditure in GERS. Unitary charge payments cover repayment of capital, interest payments, and in some cases service charge payments. Figures are shown here for the years 2014-15 to 2018-19 to be consistent with other tables in this report. The underlying spreadsheets on the GERS website have data covering the period back to 1998-99 as well as estimated payments into the 2040s. Additional information about the individual procuring authority (e.g. individual local authority and health board information) and comparisons with the UK are also provided.

Scotland: Unitary charge payments, 2014-15 to 2018-19

	£ million
	2014-15	2015-16	2016-17	2017-18	2018-19
By scheme type
Private Finance Initiative	979	995	998	1,013	1,027
Non-Profit Distributing models1	59	72	107	189	271
Total Unitary Charge payments	1,038	1,067	1,106	1,202	1,298
By procuring authority
Further Education	2	9	27	35	35
Local Government	497	507	514	548	586
NHS	242	247	258	273	303
Other Scottish Government	127	136	133	169	194
Ministry of Defence	24	21	25	26	26
Scottish Water	146	146	148	151	155
Total Unitary Charge payments	1,038	1,067	1,106	1,202	1,298
By sector of project
Energy	5	5	5	5	-
Further Education	2	9	27	35	35
Health	242	247	258	273	303
IT	-	-	-	-	-
Ministry of Defence	24	21	25	26	26
Offices	3	3	3	3	3
Police	4	4	4	4	5
Prisons	49	49	47	47	48
Schools	454	462	469	502	546
Transport	93	104	102	138	161
Waste	162	163	165	169	172
Total Unitary Charge payments	1,038	1,067	1,106	1,202	1,298
UK Total Unitary Charge Payments	10,257	10,502	10,471	10,715	10,099
Scotland as % UK	10.1%	10.2%	10.6%	11.2%	12.9%

¹ Non-profit distributing models includes projects delivered by the hub model and projects commissioned prior to 2010. Further detail is available at: http://www.gov.scot/Topics/Government/Finance/18232/12308 Source: HM Treasury and Scottish Government figures. See the accompanying spreadsheet for full details of all sources