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Response to GERS Queries - OBR receipts categories

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

Notes:

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.