Budget Limit from HM Treasury: FOI release

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

Information requested


You asked for:

In 2017-18 the total budget limit from HM Treasury was £31.6 billion. In contrast, approximately £60.0 billion in tax revenue is estimated to have been raised in Scotland from a combination of reserved and devolved taxes.


Your above statement implies £60.0 billion  tax revenue - does the Scottish Government stand by the above statement?

Does the budget limit from HM Treasury include 'tax' from Scottish Water, Council Tax, Business Rates, Other 'Tax' Revenues such as HRA, other local 'taxes', rents, 'fees and charges' raised by councils or other public bodies for example.

If not what is the Scottish Government estimate of all 'revenues' / 'taxes' not included in HM Treasury £31.6 billion budget limit.

What for the period 2017-18 is the total expenditure by the Scottish Government and other Public bodies?

Where did this additional (above the £31.6 billion budget limit / block grant) money come from?




The information you have requested is mostly published in Government Expenditure & Revenue Scotland (GERS) 2017-18, available at: https://www.gov.scot/publications/government-expenditure-revenue-scotland-2017-18/


With additional information on the Scottish Government budget limit published in the Scottish Budget 2019-20, available at: https://www.gov.scot/publications/scottish-budget-2019-20/


The following tables provide the information you have requested. From GERS:

  • Table 1.1 sets out the latest Scottish Government estimate of revenue raised in Scotland;
  • Table 3.8 sets out total expenditure by the Scottish Government and other public bodies;
  • Table A.10 provides an explanation of how GERS figures reconcile to those in Scottish Government budget documents, and provides information on other sources of funding.


From Scottish Budget 2019-20:

  • Table 1.02 provides a breakdown of the Budget Limit from HM Treasury.


About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.


Please quote the FOI reference
Central Enquiry Unit
Email: ceu@gov.scot
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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