Revenue in Government Expenditure and Revenue Scotland (GERS) query: FOI release

Information requested

Does Revenue in GERS include corporation tax payable on the profits from Scottish renewable energy projects, (irrespective of the domicile of the ownership), especially for onshore and offshore wind?

Response

All of the information you have requested is available from the GERS methodology documents available at:

Government Expenditure and Revenue Scotland (GERS): detailed methodology 2024-25 - gov.scot

There are two relevant corporate taxes in this case: Corporation Tax and the Electricity Generator Levy. The latter came into effect on 1 January 2023 and is included within corporation tax revenue in GERS. The levy is as a temporary 45% charge on exceptional receipts generated from the production of wholesale electricity. As set out in the GERS methodology, these taxes are allocated to Scotland based on the economic activity undertaken in Scotland and not the location of companies’ headquarters.

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