Government Expenditure & Revenue Scotland 2013-14

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 January 2015.





4. 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.




8. All figures in GERS are in current 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.

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




13. Scotland in the United Kingdom: An enduring settlement, January 2015:

14. DWP, Benefit expenditure by Region 1996/97 to 2013/14, including expenditure on discretionary housing benefit

15. Industrial Injuries Disablement Benefit is the main benefit contained within the Industrial Injuries Benefits line in DWP outturn data. It accounts for around 91% of the total at the GB level so this proportion has been applied to the Scotland line to give this figure.

16. Actual Personal Independence Payments expenditure data for Scotland is not available. However, it is estimated that in 2013/14 around £17m was spent on Personal Independence Payments in Scotland based on Scotland's proportion of the GB caseload.

17. Estimate based on taking Scotland population share of GB and applying that to GB figure for funeral payments available at DWP, Outturn & forecasts: Autumn Statement 2014

18. Available from the OECD Fiscal Decentralisation Database:


20. Scotland's share of the UK population in 2013-14 was 8.3%. Scotland's share of UK less extra-regio GVA was 7.8% (National Records of Scotland (NRS), Quarterly National Accounts Scotland and UK Economic Accounts).

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

22. 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.

23. The term North Sea revenue is generally used in GERS to refer to tax receipts levied on oil and gas production in the UK Continental Shelf (UKCS) as a whole and estimated ETS receipts from UKCS installations.

24. Petroleum Act 1998 -





29. 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.

30. Available from users should note that the spending category, 'EU Transactions' published in the CRA is contained in the Accounting Adjustments spending category in GERS.





35. See Box 6.3 in GERS 2008-09:

36. See Box 5.1 in GERS 2007-08:


38. See Box 6.3 in GERS 2010-11:

39. See:


Email: Mairi Spowage

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