Publication - Statistics

Government Expenditure & Revenue Scotland (GERS) 2021-22

Published: 24 August 2022
Directorate: Chief Economist Directorate
Part of: Economy, Money and tax, Public sector
ISBN: 9781804357637

Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It reports estimates of the revenue raised in Scotland and the cost of public services provided for Scotland.

Supporting documents

Footnotes

1. Statistics on Government Expenditure and Revenue Scotland

2. Government Expenditure and Revenue Scotland (GERS)

3. The latest Public Sector Finances dataset is available from Public sector finances, UK Statistical bulletins - Office for National Statistics (ons.gov.uk)

As this dataset is updated monthly and subject to minor revision, figures in future data releases may differ from those used in this report.

4. HMT Public Expenditure Statistical Analyses (PESA) - GOV.UK (www.gov.uk)

5. Country and regional analysis - GOV.UK (www.gov.uk)

6. Economy statistics - gov.scot (www.gov.scot)

7. Economy statistics - gov.scot (www.gov.scot)

8. Scotland's share of the UK population in 2020-21 was 8.1%. Excluding the North Sea, Scotland's share of UK GDP was 7.4% (National Records of Scotland, Quarterly National Accounts Scotland and UK Economic Accounts).

9. Total Wealth: Wealth in Great Britain - Office for National Statistics (ons.gov.uk)

10. Adult smoking habits in the UK Statistical bulletins - Office for National Statistics (ons.gov.uk)

11. Family food statistics - GOV.UK (www.gov.uk)

12. Country and regional public sector finances, UK: financial year ending 2021

13. Europe Brent Spot Price FOB (Dollars per Barrel) (eia.gov)

14. ICE NBP Nat Gas (NGLNMc1) | Stock Price & Latest News | Reuters

15. Wholesale market indicators | Ofgem

16. UK Energy in Brief 2022 (publishing.service.gov.uk)

17. North Sea Transition Authority (NSTA): Production and expenditure projections - Data downloads and publications - Data centre (nstauthority.co.uk)

18. PRT is an allowable deduction in calculating profits subject to RFCT and SC. Equally, any refund of PRT is a taxable receipt for RFCT and SC purposes. RFCT and SC are charged on the same profit base, so neither is allowable as a deduction in calculating the profits chargeable to the other.

19. Applied on profits from the 26^th May 2022 and including an Investment Allowance which made energy companies eligible for tax savings worth 91p in every £1 on investments in fossil fuel extraction in the UK.

20. Statistics of government revenues from UK oil and gas production July 2021 - GOV.UK (www.gov.uk)

21. HMT Public Expenditure Statistical Analyses (PESA) - GOV.UK (www.gov.uk)

22. Country and regional analysis - GOV.UK (www.gov.uk)

23. Covid-19: Tracking the impact of Covid-19 on Scotland's public finances | Audit Scotland (audit-scotland.gov.uk)

24. Further detail is available from HM Treasury's European Union Finances 2020 publication: European Union Finances Statement 2020 - GOV.UK (www.gov.uk)

25. The agreement between the Scottish government and the United Kingdom government on the Scottish government's fiscal framework - GOV.UK (www.gov.uk)

26. Fiscal framework outturn report: 2021 - gov.scot (www.gov.scot)

27. The agreement between the Scottish government and the United Kingdom government on the Scottish government's fiscal framework - GOV.UK (www.gov.uk)

28. Fiscal framework outturn report: 2021 - gov.scot (www.gov.scot)

29. Scottish VAT Assignment – Experimental Statistics 2019 - GOV.UK (www.gov.uk)

30. Public sector finances, UK Statistical bulletins - Office for National Statistics (ons.gov.uk)