Government Expenditure and Revenue Scotland 2016-2017

Footnotes

1. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/GERSConsultation2017

2. The term housing associations is used to refer to private registered providers of social housing. This is consistent with the terminology used by the Office for Budget Responsibility in their Economic and Fiscal Outlooks.

3. http://www.gov.scot/Topics/Statistics/Browse/Economy/ScotStat/Meetings

4. http://www.statisticsauthority.gov.uk/

5. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/GERSConsultation2017

6. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology

7. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology

8. The latest Public Sector Finances dataset is available from http://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/bulletins/publicsectorfinances/previousReleases. As this dataset is updated monthly and subject to minor revision, figures in future data releases may differ from those used in this report.

9. https://www.gov.uk/government/collections/public-expenditure-statistical-analyses-pesa

10. https://www.gov.uk/government/statistics/country-and-regional-analysis-2016

11. http://www.gov.scot/snap

12. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS

13. Scotland's share of the UK population in 2016-17 was 8.2%. Excluding extra-regio activity, Scotland's share of UK GVA was 7.7% (National Records of Scotland ( NRS), Quarterly National Accounts Scotland and UK Economic Accounts).

14. https://www.ons.gov.uk/peoplepopulationandcommunity/personalandhouseholdfinances/incomeandwealth/adhocs/005933householdliabilitiesandassetsfromthewealthandassetssurvey2012to2014

15. A more detailed discussion of GOS is provided in the detailed revenue methodology paper on the GERS website.

16. https://www.ons.gov.uk/peoplepopulationandcommunity/healthandsocialcare/healthandlifeexpectancies/bulletins/adultsmokinghabitsingreatbritain/2016

17. https://www.gov.uk/government/statistics/family-food-2015

18. https://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/articles/improvementstoaccrualsmethodologyforcorporationtaxbankcorporationtaxsurchargeandthebanklevy/2017

19. https://www.eia.gov/dnav/pet/hist/LeafHandler.ashx?n=PET&s=RBRTE&f=M

20. https://www.gov.uk/government/publications/exchange-rates-for-customs-and-vat-yearly

21. https://www.gov.uk/government/statistics/gas-section-4-energy-trends

22. https://www.gov.uk/government/statistics/oil-and-oil-products-section-3-energy-trends

23. https://www.ogauthority.co.uk/data-centre/data-downloads-and-publications/ukcs-income-and-expenditure/

24. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/GERSConsultation2017

25. https://www.gov.uk/government/collections/public-expenditure-statistical-analyses-pesa

26. https://www.gov.uk/government/statistics/country-and-regional-analysis-2016

27. Under the Fiscal Framework Agreement, the block grant adjustment will effectively be determined by the indexed per capita method until March 2022. Under this approach, the block grant adjustment will increase in line with the percentage growth in tax receipts per head in the UK, multiplied by Scottish population growth. The net impact on the Scottish Government budget will therefore depend on the relative growth in tax per head for each devolved tax in Scotland and the rest of the UK. The agreement is available at the link below.

https://www.gov.uk/government/publications/the-agreement-between-the-scottish-government-and-the-united-kingdom-government-on-the-scottish-governments-fiscal-framework

28. http://orr.gov.uk/statistics/published-stats/uk-rail-industry-financial-information/uk-rail-industry-financial-information-2015-16

29. http://www.gov.scot/Topics/Statistics/Browse/Local-Government-Finance/Publications/CPOBE

30. http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/GERSConsultation2017

31. http://www.scottishwater.co.uk/about-us/publications/annual-reports