Government Expenditure Revenue Scotland (GERS) data, revenue for Scotland: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.

Information requested


According to the GERS data, total revenue for Scotland in 2017-18 was £58bn+. Simple query - of that amount how much goes to the London Treasury and how much direct to Scottish fund?



As set out Table 1.1 of Government Expenditure & Revenue Scotland (GERS), total revenue raised in Scotland in 2017-18 was £60.0 billion including an illustrative geographical share of North Sea revenue. This figure includes a number of items that are included in accounts but which do not represent money received by government. As such, it may be more helpful to consider tax raised in Scotland, which is reported as £55 billion in 2017-18 including the share of oil and gas receipts. 

As set out in Table 4.1, £16.6 billion of tax is devolved to Scotland. If assigned VAT is included, which will be assigned to the Scottish Government budget from 2019-20, this would increase to £21.7 billion.

Not all of devolved revenue is paid directly into the Scottish Consolidated Fund. For example, some revenue, such as council tax, is retained directly by Local Authorities. Details of the amounts paid into the Scottish Consolidated Fund are set out in its published accounts, available at:

Tax which continues to be collected by the UK Government is used to fund public sector services across the UK as a whole. The Scottish Government receives a share of this spending though its Block Grant, as determined by the Barnett formula.


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