4. The latest Public Sector Finances dataset is available from http://www.ons.gov.uk/economy/governmentpublicsectorandtaxes/publicsectorfinance/bulletins/publicsectorfinances/previousReleases. As this dataset is updated monthly and subject to minor revision, figures in future data releases may differ from those used in this report.
9. This power covers only non-savings and non-dividend income tax, and does not allow the Scottish Government to change the personal allowance.
12. Scotland's share of the UK population in 2018-19 was 8.2%. Excluding the North Sea, Scotland's share of UK GDP was 7.7% (National Records of Scotland (NRS), Quarterly National Accounts Scotland and UK Economic Accounts).
14. A more detailed discussion of GOS is provided in the detailed revenue methodology paper on the GERS website.
25. Further detail is available from HM Treasury's European Union Finances 2018 publication:https://www.gov.uk/government/statistics/european-union-finances-2018
26. Under the Fiscal Framework Agreement, the block grant adjustment will effectively be determined by the indexed per capita method until March 2022. Under this approach, the block grant adjustment will increase in line with the percentage growth in tax receipts per head in the UK, multiplied by Scottish population growth. The net impact on the Scottish Government budget will therefore depend on the relative growth in tax per head for each devolved tax in Scotland and the rest of the UK. The agreement is available at the link below. https://www.gov.uk/government/publications/the-agreement-between-the-scottish-government-and-the-united-kingdom-government-on-the-scottish-governments-fiscal-framework