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Reponse to GERS queries - HMRC tax categories

Q: What is the GERS estimate of Scottish revenue for HMRC tax categories?

A: The table below provides the GERS revenue estimates for the years 2011-12 to 2015-16, under the categories used by HMRC.  A description of how the HMRC categories match the GERS categories is provided if they are different. 

There are a number of differences between the GERS and HMRC estimates, including:

  • HMRC receipts are on a cash basis; GERS receipts are on an accruals basis.
  • GERS includes Scottish Land and Buildings Transactions Tax against Stamp Duty Land Tax and Scottish Landfill Tax against Landfill Tax.
  • HMRC includes estimates for Customs Duties.  These are collected by HMRC on behalf of the EU.  They are not included in GERS revenue estimates.
  • HMRC estimate Scotland’s geographical share of offshore corporation tax and petroleum revenue tax (PRT) separately.  The GERS figures are based on Scotland’s share of total North Sea revenue, with this single estimate share applied to both offshore corporation tax and PRT.  The individual GERS estimates of corporation tax and PRT are therefore less meaningful.

 

GERS revenues by HMRC category (Scotland, £m)

  2011-12 2012-13 2013-14 2014-15 2015-16 Notes on presentation in GERS
Total Paid Over n/a n/a n/a n/a n/a  
Total HMRC receipts excluding customs duties (geographic) 45,927 42,222 42,562 41,965 41,857  
Total HMRC receipts excluding customs duties (population) 37,277 37,499 39,025 40,421 41,874  
Total Income Tax 11,127 11,022 11,277 11,735 12,151  
Of which: PAYE Income Tax n/a n/a n/a n/a n/a  
Of which: SA Income Tax n/a n/a n/a n/a n/a  
Capital Gains Tax 277 321 240 293 375  
NICs 8,271 8,588 8,826 9,067 9,323  
VAT 8,215 8,456 9,141 9,512 9,964 Net VAT receipts only, part of VAT
Corporation Tax (Non-North Sea) 2,430 2,557 2,571 2,920 3,130  
Offshore corporation tax (geographic) 7,770 3,759 2,976 1,660 431 Part of North Sea revenue (geographical share)
Offshore corporation tax (population) 740 368 295 171 44 Part of North Sea revenue (population share)
Bank Levy 120 110 180 221 255 Part of other taxes, royalties, and adjustments
Bank payroll tax 0 0 0 0 0 Part of other taxes on income and wealth
Petroleum Revenue Tax (geographic) 1,790 1,476 949 62 -450 Part of North Sea revenue (geographical share)
Petroleum Revenue Tax (population) 170 145 93 6 -46 Part of North Sea revenue (population share)
Fuel duties 2,275 2,257 2,289 2,314 2,354  
Inheritance tax 170 175 210 229 278  
Shares 236 181 268 252 293 Part of stamp duties
Stamp Duty Land Tax 275 283 389 478 416 Part of stamp duties
Annual Tax on Enveloped Dwellings 0 0 4 5 7 Part of stamp duties
Tobacco duties 1,208 1,278 1,242 1,211 1,189  
Spirits duties 369 369 373 373 391 Part of alcohol duties
Beer duties 255 226 222 224 220 Part of alcohol duties
Wines duties 314 322 350 346 366 Part of alcohol duties
Cider duties 30 28 26 19 19 Part of alcohol duties
Betting & Gaming 122 122 173 185 225  
Air Passenger Duty 228 244 270 290 275  
Insurance Premium Tax 204 202 211 206 258  
Landfill Tax 131 139 150 147 147  
Climate Change Levy 63 61 117 161 186  
Aggregates Levy 48 43 44 55 53  
Swiss Capital Tax 0 0 63 0 0 Part of other taxes on income and wealth
Misc 0 0 0 0 0  
Customs Duties n/a n/a n/a n/a n/a  
             
Child and Working Tax Credits 2,238 2,219 2,160 2,096 2,018  
Corporation Tax Credits 96 99 109 149 170  
Child Benefit Payments 930 921 862 863 853  

 

For comparison, UK revenues on the same basis are provided in the table below.

 

GERS revenues by HMRC category (UK, £m)

  2011-12 2012-13 2013-14 2014-15 2015-16 Notes on presentation in GERS
Total Paid Over n/a n/a n/a n/a n/a  
Total HMRC receipts excluding customs duties (geographic) 479,859 476,555 495,086 512,086 530,225  
Total HMRC receipts excluding customs duties (population) 479,859 476,555 495,086 512,086 530,225  
Total Income Tax 151,262 150,713 156,009 162,342 168,094  
Of which: PAYE Income Tax n/a n/a n/a n/a n/a  
Of which: SA Income Tax n/a n/a n/a n/a n/a  
Capital Gains Tax 4,336 3,926 3,907 5,559 7,107  
NICs 101,597 104,483 107,306 110,260 113,440  
VAT 98,172 100,769 106,521 111,244 116,388 Net VAT receipts only, part of VAT
Corporation Tax (Non-North Sea) 42,127 39,452 39,272 42,060 43,426  
Offshore corporation tax (geographic) 8,840 4,412 3,556 2,073 538 Part of North Sea revenue (geographical share)
Offshore corporation tax (population) 8,840 4,412 3,556 2,073 538 Part of North Sea revenue (population share)
Bank Levy 1,835 1,617 2,297 2,819 3,371 Part of other taxes, royalties, and adjustments
Bank payroll tax 0 0 0 0 0 Part of other taxes on income and wealth
Petroleum Revenue Tax (geographic) 2,032 1,737 1,118 77 -562 Part of North Sea revenue (geographical share)
Petroleum Revenue Tax (population) 2,032 1,737 1,118 77 -562 Part of North Sea revenue (population share)
Fuel duties 26,798 26,571 26,881 27,155 27,621  
Inheritance tax 2,955 3,150 3,541 3,879 4,720  
Shares 2,794 2,233 3,108 2,925 3,393 Part of stamp duties
Stamp Duty Land Tax 6,125 6,906 9,272 10,738 11,096 Part of stamp duties
Annual Tax on Enveloped Dwellings 0 0 101 116 173 Part of stamp duties
Tobacco duties 9,878 9,590 9,556 9,251 9,106  
Spirits duties 2,920 2,966 2,941 3,001 3,134 Part of alcohol duties
Beer duties 3,504 3,324 3,319 3,332 3,278 Part of alcohol duties
Wines duties 3,423 3,525 3,712 3,798 3,991 Part of alcohol duties
Cider duties 333 324 336 318 299 Part of alcohol duties
Betting & Gaming 1,221 1,228 1,645 1,776 2,153  
Air Passenger Duty 2,637 2,818 3,003 3,205 3,040  
Insurance Premium Tax 3,002 3,033 3,018 2,973 3,714  
Landfill Tax 1,075 1,116 1,179 1,125 1,044  
Climate Change Levy 678 663 1,200 1,626 1,875  
Aggregates Levy 283 261 294 357 348  
Swiss Capital Tax 0 0 876 0 0 Part of other taxes on income and wealth
Misc 0 0 0 0 0  
Customs Duties n/a n/a n/a n/a n/a  
  0 0 0 0 0  
Child and Working Tax Credits 29,976 29,761 29,394 29,187 28,542  
Corporation Tax Credits 1,312 1,361 1,507 2,036 2,323  
Child Benefit Payments 12,209 12,185 11,496 11,595 11,681