Source and values of revenues to finance £45 billion expenditure: FOI release

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

Information requested

You asked for:

What is the source and values of revenues to finance said £45 billion expenditure?


The information you have requested is available from Scottish Government budget documents and Local Government Finance publications. The latest versions of these are available at the links below.

Scottish Government budget documents:

Local Government Finance publications:

In general, there a number of sources of funding of Scottish Government and Local Government expenditure. The main sources of funding are described below for 2018-19.

  1. Around £20 billion comes from the adjusted Block Grant from the UK Government, which remains the largest single source of funding.
  2. Around £5 billion in additional funding from the UK Government outside of the Block Grant, primarily for NHS pensions, teachers' pensions, and student loans.
  3. Around £13 billion funding from devolved Scottish Government taxes: Scottish Income Tax, Land and Buildings Transaction Tax, and Scottish Landfill tax.
  4. Around £5 billion funding from council tax and non-domestic rates (also referred to as business rates)

The remaining funding comes from a variety of different sources, including local authority borrowing, charges for local authority services, and other sources of non-tax income, such as monies recovered
from serious and organized crime.

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