Government Expenditure & Revenue Scotland 2012-13

DescriptionGovernment Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of Scotland. The estimates in this publication are consistent with the UK Public Sector Finances published in February 2014.
ISBN9781784123383
Official Print Publication Date
Website Publication DateMarch 12, 2014

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ISBN 978 1 78412 338 3
DPPAS 25821

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CONTENTS

Executive Summary

Preface

Chapter 1 Introduction And Overview

Chapter 2 Scotland's Public Sector Accounts

Chapter 3 Public Sector Revenue

Chapter 4 North Sea Revenue

Chapter 5 Public Sector Expenditure

Chapter 6 Conclusion

Annex A Revenue Methodology

Annex B Expenditure Methodology

Annex C Revisions

Annex D List Of Abbreviations

Annex E Glossary

A National Statistics Publication for Scotland

LIST OF TABLES

Executive Summary

E.1: Total Current Revenue: Scotland 2008-09 to 2012-13

E.2: Public Sector Total Expenditure: Scotland 2008-09 to 2012-13

E.3: Current Budget Balance: Scotland and UK 2008-09 to 2012-13

E.4: Net Fiscal Balance: Scotland and UK 2008-09 to 2012-13

Scotland's Public Sector Accounts

2.1: Current and Capital Budgets: Scotland 2008-09 to 2012-13

2.2a: Current and Capital Budgets (Excluding North Sea Revenue) % GDP

2.2b: Current and Capital Budgets (Per Capita Share North Sea Revenue) % GDP

2.2c: Current and Capital Budgets (Geographical Share North Sea Revenue) % GDP

2.3: Summary of Current Revenue: Scotland 2008-09 to 2012-13

2.4: Total Expenditure: Scotland and UK 2008-09 to 2012-13

2.5: Summary of Public Sector Expenditure: Scotland 2008-09 to 2012-13

Public Sector Revenue

3.1: Current Revenue: Scotland 2012-13

3.2: Non-North Sea Current Revenue: Scotland as Share of UK 2008-09 to 2012-13

3.3: Current Revenue: Scotland and UK 2008-09 to 2012-13

3.4: Current Revenue Per Capita: Scotland and UK 2008-09 to 2012-13

3.5: Existing Devolved Taxes Revenue: Scotland 2008-09 to 2012-13

3.6: Stamp Duty Land Tax Revenue: Scotland and UK 2008-09 to 2012-13

3.7: Landfill Tax Revenue: Scotland and UK 2008-09 to 2012-13

3.8: Scottish Rate of Income Tax Liabilities: Scotland 2008-09 to 2012-13

3.9: Devolved Taxes Revenue: Scotland 2008-09 to 2012-13

North Sea Revenue

4.1: Total North Sea Revenue: UK 1980-81 to 2012-13

4.2: Composition of North Sea Revenue: UK 2008-09 to 2012-13

4.3: Per Capita Share of North Sea Revenue: Scotland 2008-09 to 2012-13

4.4: Geographical Share of North Sea Revenue: Scotland 2008-09 to 2012-13

4.5: Current Revenue (Per Capita Share of North Sea Revenue): Scotland 2012-13

4.6: Current Revenue (Geographical Share of North Sea Revenue): Scotland 2012-13

Public Sector Expenditure

5.1: Total Expenditure: Scotland 2012-13

5.2: Total Current and Capital Expenditure Scotland and UK 2008-09 to 2012-13

5.3: Current and Capital Expenditure (% of Total): Scotland 2008-09 to 2012-13

5.4: Total Expenditure: Scotland 2008-09 to 2012-13

5.5: Total Expenditure: UK 2008-09 to 2012-13

5.6: Total Expenditure Per Capita: Scotland and UK 2008-09 to 2012-13

5.7: Total Expenditure, Identifiable and Non-identifiable: Scotland 2008-09 to 2012-13

5.8: Total Identifiable Expenditure: Scotland 2008-09 to 2012-13

5.9: Identifiable Expenditure - Scottish Government and LAs: 2008-09 to 2012-13

5.10: Identifiable Expenditure - Other UK Government: Scotland 2008-09 to 2012-13

5.11: Identifiable Expenditure: Scotland and UK 2012-13

5.12: Non-Identifiable Expenditure: Scotland and UK 2008-09 to 2012-13

5.13: Non-Identifiable Expenditure: Scotland 2008-09 to 2012-13

5.14: Non-Identifiable Expenditure: UK 2008-09 to 2012-13

Revenue Methodology

A.1: Apportionment Methodologies and Sources for Public Sector Revenue in Scotland

Expenditure Methodology

B.1: Apportionment Methodologies for Non-Identifiable Expenditure: 2008-09 to 2012-13

B.2: Total Accounting Adjustment: Scotland and UK 2008-09 to 2012-13

B.3: Public Sector Finances Accounting Adjustment: UK 2008-09 to 2012-13

B.4: Public Sector Finances Accounting Adjustment: Scotland 2008-09 to 2012-13

B.5: Summary of Amendments of Total Public Sector Expenditure from CRA 2013

B.6: Amendments to Total Public Sector Expenditure from CRA 2013

Revisions

C.1: Revisions to Estimates of Total Non-North Sea Public Sector Revenue

C.2: Revisions to Estimates of Public Sector Revenue: Scotland and UK 2011-12

C.3: Revisions to UK North Sea Revenue: 2008-09 to 2011-12

C.4: Revisions to geographical share of North Sea Revenue: 2008-09 to 2011-12

C.5: Revisions to Estimates of Total Managed Expenditure: 2008-09 to 2011-12

C.6: Revisions to Estimates of Public Sector Expenditure: Scotland and UK 2011-12

C.7: Revisions to Estimates of the Current Budget Balance: 2008-09 to 2011-12

C.8: Revisions to Estimates of the Net Fiscal Balance: 2008-09 to 2011-12

C.9: Impact of Revisions to GDP on Estimates of the Current Budget Balance

C.10: Impact of Revisions to GDP on Estimates of the Net Fiscal Balance