Government Expenditure & Revenue Scotland 2012-13

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 Finances published in February 2014.



GERS 2012-13 estimates public sector revenue and expenditure for Scotland for the years 2008-09 to 2012-13 under the current constitutional arrangements. Particular focus is given to 2012-13, the latest fiscal year for which outturns of revenue and expenditure are available. All figures are in current prices.

The outline below provides a brief overview of the chapters contained in the publication.

Chapter 2: Scotland's Public Sector Accounts

Chapter 2 provides a summary of estimated public sector revenue in and expenditure for Scotland between 2008-09 and 2012-13. It contains an estimate of total current and capital expenditure by the public sector for Scotland and an estimate of total revenue raised. It also includes an estimate of the current budget balance (i.e. current revenue less current expenditure less capital consumption) and the overall net fiscal balance (i.e. total current revenue less total managed expenditure).

Chapter 3: Public Sector Revenue

Chapter 3 presents a detailed discussion of public sector revenue raised in Scotland and compares the estimated figures for Scotland with those for the UK. As Chapter 4 provides a detailed discussion of North Sea revenue, the focus of this chapter is on all other elements of public sector revenue. The revenue analysis in GERS uses the same definitions as the ONS Public Sector Finance Statistics.

Chapter 4: North Sea Revenue

Chapter 4 discusses the treatment of fiscal revenue from the North Sea. A range of estimates of Scotland's share of North Sea revenue are provided, together with their impact on total public sector revenue in Scotland.

Chapter 5: Public Sector Expenditure

Chapter 5 presents a detailed discussion of public sector expenditure for Scotland and compares and contrasts the estimated figures for Scotland with those for the UK.

The expenditure analysis in GERS is consistent with the approach HM Treasury takes to estimate public sector expenditure in the UK. Total expenditure is divided into current and capital expenditure. Current expenditure includes items such as public sector wages and social security payments. Capital expenditure largely comprises the development of public sector infrastructure, either new construction or significant renovation to existing infrastructure, such as schools and hospitals.

Public sector expenditure is also divided into two categories: identifiable expenditure and non-identifiable expenditure. Identifiable expenditure is expenditure that can be directly identified as having been spent for the benefit of a country or region within the UK. Non-identifiable expenditure is expenditure that is considered to occur on behalf of the UK as a whole and which cannot be apportioned to an individual country or region.

Chapter 6: Conclusion

Chapter 6 provides a short summary of the key results.

Annex A: Revenue Methodology

Annex A provides a brief summary of the various methodologies that have been applied to estimate public sector revenue in Scotland. A more detailed revenue methodology paper is available on the GERS website which provides a full discussion of the estimation techniques applied for each revenue source.[4]

Annex B: Expenditure Methodology

Annex B provides a brief summary of the various methodologies that have been applied to estimate public sector expenditure for Scotland. It also highlights where the data contained in GERS differ from those in the underlying CRA database. More detailed analysis is also available on the GERS website.[5]

Annex C: Revisions

Annex C provides a summary of the extent and nature of the revisions to the previous estimates of revenue, expenditure, and balances between this edition of GERS and GERS 2011-12.


Email: Mairi Spowage

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