National Insurance revenue: FOI release

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

Information requested

Can you confirm that the methodology process for National Insurance revenue published in GERS DOES NOT deduct the NI receipts which are earmarked for NHS funding?


The figures published in Government Expenditure & Revenue Scotland (GERS) are consistent with the UK Public Sector Finances, and show all revenue due to the public sector. Figures for National Insurance show all revenue due; receipts earmarked for NHS funding are not deducted.

Further information is available from the UK Public Sector Finances methodology webpage, available at:
Methodology related to public sector finance - Office for National Statistics (

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at


Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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