Graphical version

SCOTTISH EXECUTIVE

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Scottish Economic Statistics 2000

Table 5.2: General Government Revenues, Scotland 1997-98

UK £ billion3

Scottish estimate £ billion3

Estimated % share of UK3

Income tax (after tax credits)

76.9

6.1

7.9

Social security contributions

51.1

4.5

8.9

Value added tax

50.8

4.0

7.9

Local authority revenues

26.5

2.4

9.0

All other revenues1,4

104.7

9.7

9.3

Total receipts2

310.0

26.7

8.6

Sources: UK figures from Office for National Statistics, Customs and Excise, Inland Revenue and Treasury
Scottish Figures from Scottish Executive

1 The figures for the individual items in the table are on a cash basis; an accruals adjustment is included in all other revenues. For a list of all the taxes included under this category and an explanation of how the individual estimates were derived, see Appendix B.
2 Excluding North Sea revenues.
3 Percentages are based on unrounded figures.
4 All other revenues include the ESA95 change relating to certain UK contributions to the EU; this deducts contributions in respect of VAT, customs duties and agricultural and sugar levies from total receipts. Amounts for the windfall tax are also included.

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