Scottish Economic Statistics 2008

This is the ninth edition of the annual publication Scottish Economic Statistics, which is produced by statisticians in the Scottish Government.


Table 6.1: Current fiscal revenue: 2006-07

Scotland £ million

% of total non-North Sea revenue

UK £ million

Scotland as % of UK non-North Sea revenue

Income tax

10,338

24.4%

141,142

7.3%

Corporation tax (excl North Sea)

3,019

7.1%

37,156

8.1%

Capital gains tax

308

0.7%

3,812

8.1%

Other taxes on income and wealth

248

0.6%

2,992

8.3%

National insurance contributions

7,464

17.6%

90,976

8.2%

VAT

7,449

17.6%

87,728

8.5%

Fuel duties

1,958

4.6%

23,585

8.3%

Stamp duties

686

1.6%

13,393

5.1%

Tobacco duties

981

2.3%

8,146

12.0%

Alcohol duties

768

1.8%

7,914

9.7%

Betting and gaming and duties

95

0.2%

961

9.9%

Air passenger duty

94

0.2%

1,112

8.4%

Insurance premium tax

195

0.5%

2,305

8.4%

Landfill tax

75

0.2%

825

9.1%

Climate change levy

73

0.2%

696

10.4%

Aggregates levy

50

0.1%

324

15.3%

Inheritance tax

228

0.5%

3,618

6.3%

Vehicle excise duty

400

0.9%

5,139

7.8%

Non-domestic rates 1

1,833

4.3%

19,904

9.2%

Council tax

1,812

4.3%

22,340

8.1%

Other taxes and royalties 2

492

1.2%

5,965

8.2%

Interest and dividends

628

1.5%

6,318

9.9%

Gross operating surplus

2,757

6.5%

22,452

12.3%

Rent and other current transfers

403

1.0%

1,812

22.2%

Total current revenue (excluding North Sea revenue)

42,353

100.0%

510,615

8.3%

North Sea revenue 3

Per capita share

766

9,075

Geographical share

7,563

9,075

Total current revenue (including North Sea revenue)

Per capita share

43,119

519,690

Geographical share

49,915

519,690

Source: GERS, Scottish Government
Notes:
1 Excludes non-domestic rates that local authorities pay themselves.
2 Although this group includes some 14 separate revenues, the two largest - TV Licences and National Lottery Distribution Fund - account for 77% (£379 million) of this estimate for Scotland.
3 A full discussion of North Sea Revenue is provided in Chapter 5 of the GERS report.

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