The Scottish Government

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Government Expenditure and Revenue in Scotland 2002-2003

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Contents

Executive Summary
Preface
Section 1: Introduction
Section 2: Fiscal Background
Section 3: Expenditure
Section 4: Revenue
Section 5: Scotland's Fiscal Position: Net Borrowing
Section 6: The Fiscal Position from 1998-99 to 2002-03
Section 7: Long-term Developments
Appendix A: Methodology for Producing Estimates of Scottish Expenditure
Appendix B: Methodology for Producing Estimates of Scottish Receipts
Appendix C: List of Abbreviations

This report provides results from an annual research exercise on the expenditure and revenue flows of government for Scotland. The exercise is primarily analytical, as, in many cases, full information on these flows is not available. With the exception of areas where data are compiled for Scotland, the estimation process is 'top-down'; that is, Scotland is allocated a share of the expenditure and receipts within the UK public finances. For the purposes of this report, this information is collected at a fairly high level of aggregation, and the Scottish shares are calculated from a variety of survey and other statistical data.

The report presents a wide range of estimates, and it contains descriptions of the various estimation techniques that have been used. In addition to the main text, a number of explanatory appendices and over 20 tables and charts throughout the report illustrate the results.

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