Government Expenditure and Revenue Scotland 2010-2011

Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of Scotland. The estimates in this publication are consistent with the UK Public Sector Finance Statistics published in January 2012.




3. The latest Public Sector Finances dataset is available from As this dataset is updated monthly and subject to minor revision, figures in future data releases may differ from those used in this report.



6. 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.

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

8. This document is available at:

9. The net cash outlay incurred as part of the UK Government's financial sector interventions represents the difference between the price paid for the equity in institutions such as RBS and Lloyds Banking Group, and the market price on the day of purchase. This outlay was worth £6.1 billion in 2008-09 and £6.4 billion in 2009-10. The additional cash outlay to finance the acquisition of equity included a further £30.8 billion in 2008-09 and £23 billion in 2009-10 (UK Budget 2010). This enters the UK Central Government's Net Cash Requirement. Only the net outlay is included in UK Public Sector Net Borrowing.

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


12. Scotland's share of the UK population in 2010-11 was 8.4 per cent. Scotland's share of UK less extra-regio GVA was 8.2 per cent (General Registers for Scotland, Scottish National Accounts Project (SNAP) and UK Economics Accounts).

13. In GERS, corporation tax revenue is allocated on the basis of the profits generated in Scotland. A full discussion of the methodology used to estimate corporation tax revenue is presented in the detailed revenue methodology paper on the GERS website.

14. A more detailed discussion of GOS is provided in the detailed revenue methodology paper on the GERS website.

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

16. Petroleum Act 1998 -


18. It should be noted that the figures provided by Kemp and Stephen are on a calendar year basis. The estimates for financial years are calculated by first estimating the quarterly proportions using a cubic spline interpolation. These are applied to the quarterly revenue data, and summed to form the financial year estimates.

19. Available from

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

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

22. Further information on COFOG is available on the UN's website

23. HM Treasury - UK Budget 2009, page 156




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

28. See Box 5.3 in GERS 2010:

29. See Box 5.1 in GERS 2009:

30. See Box 6.3 in GERS 2010-11:


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