Q: What is the GERS estimate of Scottish revenue for OBR receipt categories?
A: The table below provides the GERS revenue estimates for Scotland and the UK against the receipts categories used by the Office of Budget Responsibility (OBR). A description of how the OBR categories match the GERS categories is provided if they are different. For reasons of space, figures are provided only for the most recent year. Figures for earlier years are available on request.
Note that the OBR report 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 estimated 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 OBR category (£ million)
|Receipt ||Scotland ||UK ||Notes on presentation |
|Income tax (gross of tax credits) ||12,248 ||169,327 ||Different presentation from GERS. Includes some small taxes on income and tax credits which in GERS are reported as 'Other taxes on income and wealth' |
|National insurance contributions ||9,323 ||113,440 || |
|Value added tax ||9,964 ||116,388 ||Different presentation from GERS. Excludes VAT refunds, reported separately below. |
|Corporation tax - onshore ||3,190 ||43,704 ||Different presentation from GERS. Includes some small corporate taxes and tax credits which in GERS are reported as 'Other taxes on income and wealth'. Also include the Bank Surchage (see below). See also note 1 |
| offshore: population share ||44 ||538 ||See note 1 |
| offshore: geographical share ||431 ||538 ||See note 1 |
|Petroleum revenue tax - population share ||-46 ||-562 || |
| geographical share ||-450 ||-562 || |
|Fuel duties ||2,354 ||27,621 || |
|Business rates ||1,916 ||26,798 ||See note 2 |
|Council tax ||2,122 ||29,122 || |
|VAT refunds ||1,264 ||14,026 || |
|Capital gains tax ||375 ||7,107 || |
|Inheritance tax ||278 ||4,720 || |
|Stamp duty land tax ||7 ||10,853 || |
|Stamp taxes on shares ||293 ||3,393 || |
|Tobacco duties ||1,189 ||9,106 || |
|Spirits duties ||391 ||3,134 || |
|Wine duties ||366 ||3,991 || |
|Beer and cider duties ||239 ||3,577 || |
|Air passenger duty ||275 ||3,040 || |
|Insurance premium tax ||258 ||3,714 || |
|Climate change levy ||186 ||1,875 || |
|Other HMRC taxes ||342 ||4,010 ||See note 3 |
|Vehicle excise duties ||456 ||5,922 || |
|Bank levy ||255 ||3,371 || |
|Bank surcharge ||- ||- ||Not held separately in GERS. Reported as part of corporation tax. |
|Licence fee receipts ||276 ||3,115 || |
|Environmental levies ||510 ||4,563 || |
|EU ETS auction receipts - onshore ||47 ||473 || |
|offshore: population share ||2 ||28 ||Estimated receipts from offshore operators |
|offshore: geographical share ||21 ||28 ||Estimated receipts from offshore operators |
|Scottish taxes ||563 ||563 || |
|Other taxes ||461 ||5,685 || |
|National Accounts taxes - onshore ||49,149 ||622,638 || |
| incl population share North Sea ||49,149 ||622,642 || |
| incl geographical share North Sea ||49,151 ||622,642 || |
|Less own resources contribution to EU ||- ||- ||See note 3 |
|Interest and dividends ||382 ||6,202 || |
|Gross operating surplus ||3,802 ||44,761 ||See note 4 |
|Other receipts - onshore ||356 ||4,030 || |
|offshore: population share ||6 ||72 ||Licence fees relating to North Sea |
|offshore: geographical share ||58 ||72 ||Licence fees relating to North Sea |
|Current receipts - onshore ||53,689 ||677,631 || |
| incl population share North Sea ||53,695 ||677,707 || |
| incl geographical share North Sea ||53,748 ||677,707 || |
|Memo - oil and gas revenue - population share ||6 ||76 ||Slightly different presentation from OBR. Includes licence fees relating to North Sea and estimated emissions trading scheme revenue from oil and gas platforms |
|geographical share ||60 ||76 |
Numbers may not sum due to rounding
1. Corporation tax. GERS is consistent with the UK Public Sector Finances published on 21 July 2016. On 21 February 2017 ONS changed the reporting standard for UK corporation tax from cash to accruals. This change would increase revenue for both the UK and Scotland compared to that published in GERS.
2. Uses the same presentation as in GERS. This shows business rates after deduction of rates paid by LAs. In contrast, the OBR report gross business rates, and then net off these payments within the 'other receipts' line (see OBR Supplementary Fiscal Table 2.3). As such, the figure here is lower than that reported by the OBR.
3. Customs duties and own resource contributions to the EU. GERS does not include some revenue which is collected on behalf of or directly paid over to the EU. This includes Customs Duties and the Own Resource Contribution to the EU, which are both approximately the same size. With the OBR presentation, these revenues are netted off in different places. Customs Duties are included in the 'Other HMRC taxes' line, and then netted off within the 'Other taxes' line. The Own Resource Contribution is included as a revenue in the 'Other taxes' line and then netted off in the 'Less own resources contribution to EU' line. More detail is set out in the OBR's Fiscal Supplementary Table 2.2, which provides a breakdown of the 'Other taxes' line for the UK.
4. Registered social landlords (housing associations). GERS is consistent with the UK Public Sector Finances published on 21 July 2016. On 21 February 2017 the ONS implemented the decision to include registered social landlords (commonly referred to as housing associations) in Scotland, Wales, and Northern Ireland within the UK Public Sector Finances. This would increase the revenue (primarily gross operating surplus) for both the UK and Scotland compared to that published in GERS.