Government Expenditure and Revenue Scotland 2009-2010

Government Expenditure and Revenue Scotland 2009-2010




3 The latest Public Sector Finances dataset is available from As this dataset is updated monthly, figures contained in the more recent data releases will differ from those used in this report.


5 UK Statistics Authority (March 2011) - Assessment Report 98 - Government Expenditure and Revenue Scotland




9 Total Managed Expenditure is a measure of public sector expenditure drawn from components in National Accounts produced by the Office for National Statistics ( ONS).

10 Further information on COFOG is available on the UN's website

11 HM Treasury - UK Budget 2009, page 156

12 The OBR also publish a supplementary table online which estimates UK Public Sector Net Debt and Net Borrowing including both the permanent and temporary effects of the interventions. See for example, OBR (March 2011) - March 2011 economic and fiscal outlook supplementary fiscal tables.

13 Scottish Government (2011) - Treatment of the Financial Sector Interventions in GERS

14 For a detailed discussion on the impact of the financial sector interventions of the UK Public Finances see chapter 3 of GERS 2008-09.

15 All figures in GERS are in market prices ( i.e. nominal terms) and in most tables figures are presented as rounded to the nearest £ million. Components of tables may not therefore sum exactly to the published totals.

16 In the UK National Accounts, local authority user charges are classified as negative expenditures and therefore do not enter the revenue calculations in GERS.

17 IMF World Economic Outlook - April 2011-


19 Scotland's share of the UK population in 2009-10 was 8.4 per cent. Scotland's share of UK less extra-regio GVA was 8.0 per cent (General Registers for Scotland, Scottish National Accounts Project ( SNAP) UK Economics Accounts).

20 IMF World Economic Outlook - April 2011-

21 Other local authority revenues that are included in UK Public Sector Finances are (1) Interest and dividends paid to local authorities from the private sector - included along with central government and public corporations interest etc. as part of the total interest and dividend revenue figure, (2) Local government capital consumption - included as part of gross operating surplus, (3) Local authority trading services - again included as part of gross operating surplus, (4) Rents and other current transfers - included as part of total public sector rents and other current transfers. It should be noted that the terminology and presentation used in Scottish Local Government Financial Statistics will differ from that used here. This is because the former uses terms and presentation devised by CIPFA for local authority accounting practice, based on the equivalent commercial accounting standards, whereas the Budgetary and fiscal framework are based on the National Accounts framework.

22 The 2011 UK Budget announced a 12% increase in the supplementary charge to 32% from 24 March 2011.

23 Petroleum Act 1998 -


25 Kemp and Stephen (2008), 'The Hypothetical Scottish Shares of Revenues and Expenditures from the UK Continental Shelf 2000-2013'


27 The most recent edition of PESA is available from

28 Expenditure by Scottish Government in the tables in Chapter 6 incorporates expenditure by Scottish Local Authorities and Public Corporations



31 In this analysis, an estimate of total expenditure from PESA has been calculated as the sum of all ID expenditure plus a proportion of Non- ID/outside UK expenditures using the default apportionments noted in table B1 above. This figure therefore excludes all amendments documented in this appendix.

32 See Box 6.3 in GERS 2010:

33 See Box 6.1 in GERS 2009:

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