Publication - Statistics

Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019

Published: 21 Aug 2019
Directorate:
Chief Economist Directorate
Part of:
Economy
ISBN:
9781839600685

GERS estimates the contribution of revenue raised in Scotland toward goods and services.

Contents
Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019
Chapter 3: Public Sector Expenditure

Chapter 3: Public Sector Expenditure

Total Public Sector Expenditure: Scotland 2018-19

Total Public Sector Expenditure: Scotland 2018-19

Introduction

This chapter provides detailed estimates of public sector expenditure for Scotland. Expenditure is shown by type of spend, using a presentation based on the UN's Classification of the Functions of Government (COFOG). Further information is provided in the Glossary in Annex D. Current and capital expenditure are shown separately.

The primary data sources used to estimate Scottish public sector expenditure in GERS are Scottish Government spending reported on the UK Government's public spending system, OSCAR, and HM Treasury's Public Expenditure Statistical Analyses (PESA)[23] and the supporting Country and Regional Analysis (CRA).[24]

Spending by the Scottish Government is provided directly by the Scottish Government Directorate for Financial Management. Scottish Local Government spending in all years is taken from HM Treasury's PESA publication. Spending by other UK government departments spending is based on PESA for 2018-19 and on the CRA for earlier years. Further information on the methodology is set out in the expenditure methodology paper available at the link below.

http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/Methodology.

GERS also includes some transactions between Scotland and the EU. These can be reported in a number of different ways, and are discussed in more detail later in the chapter.

GERS expenditure figures are presented on a National Accounts basis, an international reporting standard used by governments. This requires a number of accounting adjustments to be included in total expenditure. These are primarily symmetric adjustments that also form part of revenue, and therefore have little impact on the net fiscal balance. Further information is set out in Annex A.

Public Sector Expenditure

Total public sector expenditure for Scotland in 2018-19 is estimated to be £75.3 billion, an increase of 2.5% from 2017-18, compared to growth of 1.9% for the UK as a whole. Scotland's public sector expenditure in 2018-19 was equivalent to 9.3% of total UK public sector expenditure. This is shown by spending category in Table 3.1.

Table 3.1: Total Expenditure: Scotland 2018-19

  Scotland
£ million % of total expenditure
General public services
Public and common services 1,709 2.3%
International services 989 1.3%
Public sector debt interest 3,162 4.2%
Defence 3,305 4.4%
Public order and safety 2,996 4.0%
Economic affairs
Enterprise and economic development 1,634 2.2%
Science and technology 715 0.9%
Employment policies 240 0.3%
Agriculture, forestry and fisheries 894 1.2%
Transport 3,788 5.0%
Environment protection 1,234 1.6%
Housing and community amenities 2,221 2.9%
Health 13,111 17.4%
Recreation, culture and religion 1,339 1.8%
Education and training 8,487 11.3%
Social protection 24,126 32.0%
EU transactions 303 0.4%
Accounting adjustments 5,084 6.7%
Total Expenditure 75,338 100%

Table 3.2 below shows growth in current and capital spend in Scotland by organization in 2018-19, compared to the UK. Spending increased faster in Scotland than the UK as a whole in 2018-19, primarily due to higher spending by the Scottish Government and Scottish Local Government.

Table 3.2: Expenditure growth: 2017-18 to 2018-19 (£ million)

  Scotland  
2017-18 2018-19 Growth UK growth
Current expenditure 64,694 66,296 2.5% 2.4%
Scottish Government 24,378 25,855 6.1% 6.1%
Local Government 12,353 12,798 3.6% 0.7%
Public Corporations - - - -
Other UK Government bodies 27,963 27,643 -1.1% 2.8%
Capital expenditure 8,824 9,042 2.5% -2.0%
Scottish Government 2,305 2,400 4.2% 4.2%
Local Government 2,239 2,145 -4.2% 2.0%
Public Corporations 1,585 1,572 -0.8% -35.5%
Other UK Government bodies 2,696 2,925 8.5% 7.2%
Total expenditure 73,518 75,338 2.5% 1.9%
Scottish Government 26,682 28,255 5.9% 5.9%
Local Government 14,592 14,943 2.4% 0.9%
Public Corporations 1,585 1,572 -0.8% -35.5%
Other UK Government bodies 30,659 30,568 -0.3% 3.1%

Notes:

1. Public corporation line for Scotland shows spending by Scottish public corporations only. UK figure shows spending by all public corporations

2. Scottish public corporations have no current expenditure as this is netted off against their income to provide their gross operating surplus in the revenue calculations. Consistent with the CRA, interest expenditure by public corporations is recorded as spending by HM Treasury.

3. Spend by Other UK Government departments for Scotland and the UK are not directly comparable, as spending for the UK as a whole includes spending on functions which are devolved to the Scottish Government.

Table 3.3 shows the split of total expenditure between current and capital for Scotland. The capital spending share increased in 2016-17. This reflects both increased local authority capital spending and increased Scottish Government capital spending in part due to the use of new capital borrowing powers. It has remained at this level in 2017‑18 and 2018-19.

Table 3.3: Current and Capital Expenditure (% of Total Expenditure): Scotland

per cent
2014-15 2015-16 2016-17 2017-18 2018-19
Current 89.6% 89.6%  88.1% 88.0% 88.0%
Capital 10.4% 10.4% 11.9% 12.0% 12.0%

Table 3.4 below shows estimates of Scottish and UK public sector expenditure as a share of GDP. This provides an illustration of the relative size of public spending between countries and over time. It is not an estimate of the contribution of public spending to the economy as much of this spending consists of transfers from government to individuals and businesses. Excluding North Sea GDP, public sector spending as a share of GDP has declined by 1.0 percentage points since 2014-15, compared with a 2.6 percentage point decline for the UK. This divergence in part reflects the higher spending growth in Scotland, but primarily reflects weaker GDP growth. If Scottish GDP had grown in line with UK GDP since 2014-15, spending as a share of GDP excluding the North Sea would have fallen to 44.8% in 2018-19.

Table 3.4: Total Managed Expenditure as a Share of GDP

  per cent
2014-15 2015-16 2016-17 2017-18 2018-19
Scottish TME as a Share of GDP:
Excluding North Sea GDP 46.8% 47.0% 46.8% 46.4% 45.8%
Including population share of North Sea GDP 46.3% 46.6% 46.4% 46.0% 45.3%
Including geographical share of North Sea GDP 42.8% 43.5% 43.7% 43.0% 41.7%
UK TME as a share of GDP:
100% of North Sea GDP 40.5% 39.6% 38.8% 38.4% 37.9%

Table 3.5 shows total public sector expenditure per person for Scotland and the UK. The gap between Scottish and UK spending per person has increased since 2014-15. In part, this will reflect the new Scottish Government capital borrowing powers which began in 2015-16, and the decision by the Scottish Government to use its new devolved tax powers to on average increase the amount of funding available for public services. Slightly less than one percentage point of this difference is due to water and sewerage services being provided by the public sector in Scotland, and therefore included in Scottish expenditure, whilst in England and Wales they are operated by the private sector and therefore excluded from UK expenditure. Tables 3.6 and 3.7 show current, capital, and total expenditure for Scotland and the UK respectively.

Table 3.5: Total Expenditure Per Person

  £ per person
2014-15 2015-16 2016-17 2017-18 2018-19
Scotland 12,776 12,886 13,204 13,544 13,854
UK 11,594 11,599 11,741 12,018 12,193
Difference (Scotland minus UK) 1,182 1,287 1,463 1,526 1,661
Difference between Scottish and UK 10.2% 11.1% 12.5% 12.7% 13.6%

Box 3.1 Social protection spending in Scotland

Social protection spending is the largest single spending line in GERS, and covers a range of different spend types.

The largest spending element within social protection is expenditure on the state pension by the Department for Work and Pensions (DWP). This is followed by DWP's spending on other social security such as disability and incapacity related benefits, income support, jobseekers allowance, and housing benefit. Tax credits and child benefit are part of HMRC spending, which also includes universal credit. Up to 2017-18, Scottish Government social security spend includes the Scottish Welfare Fund, Council Tax Reduction Scheme, and Scottish Government expenditure on Discretionary Housing Payments, all of which are administered by Local Authorities. In 2018-19, it also includes spending on newly devolved social security, including the Carer's Allowance, Carer's Allowance Supplement, and Best Start Grant.

Some UK social security expenditure, mostly associated with the state pension, is paid to non-UK residents. Scotland is allocated a population share of this expenditure in GERS.

Social protection spending for Scotland (£ million)

2014-15 2015-16 2016-17 2017-18 2018-19
Social security spending in Scotland
State pension 7,324 7,560 7,744 7,919 8,146
Housing benefit 1,776 1,772 1,733 1,671 1,588
Other DWP social security 5,693 5,795 5,834 6,051 6,364
HMRC child benefit and tax credits  and universal credit 2,912 2,867 2,755 2,688 2,422
Scottish Government social security 446 426 418 419 666
Social security spending in Scotland 18,152 18,421 18,485 18,748 19,186
Share of benefit spending outside UK and corporate spend 544 586 593 625 376
Other social protection
Net public sector pensions 974 959 867 811 876
Social care for the elderly 2,296 2,292 2,216 2,325 2,483
Other 929 1,046 929 755 1,206
Total social protection 22,894 23,304 23,089 23,264 24,126

Other social protection spending consists primarily of Local Authority expenditure on social care to families and children.

A more detailed breakdown of social security spending is published by DWP, available here https://www.gov.uk/government/collections/benefit-expenditure-tables

Spending by different parts of the Public Sector

Table 3.8 below provides a breakdown of Scottish expenditure by the Scottish Government, Scottish local government and public corporations, and other UK government bodies.

Other social protection spending consists primarily of Local Authority expenditure on social care to families and children.

A more detailed breakdown of social security spending is published by DWP, available here https://www.gov.uk/government/collections/benefit-expenditure-tables

Spending by different parts of the Public Sector

Table 3.8 below provides a breakdown of Scottish expenditure by the Scottish Government, Scottish local government and public corporations, and other UK government bodies.

Table 3.6: Total Expenditure: Scotland 2014-15 to 2018-19

  £ million
Current Capital Total
2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19
General public services
Public and common services 1,274 1,299 1,253 1,296 1,357 232 260 245 348 352 1,506 1,559 1,498 1,644 1,709
International services 692 682 736 766 754 177 164 158 101 235 869 846 894 867 989
Public sector debt interest 3,098 3,136 3,306 3,688 3,162 0 0 0 0 0 3,098 3,136 3,306 3,688 3,162
Defence 2,271 2,294 2,295 2,333 2,416 766 729 762 844 888 3,037 3,023 3,057 3,176 3,305
Public order and safety 2,705 2,746 2,660 2,720 2,852 122 73 78 130 144 2,827 2,818 2,738 2,850 2,996
Economic affairs
Enterprise and economic development 843 907 892 954 1,120 187 137 343 366 514 1,031 1,044 1,234 1,320 1,634
Science and technology 50 102 146 177 161 370 390 363 398 554 420 492 510 575 715
Employment policies 255 217 214 230 237 3 2 5 9 4 258 219 219 239 240
Agriculture, forestry and fisheries 736 692 816 790 769 190 120 116 122 125 925 812 932 911 894
Transport 1,339 1,650 1,646 1,694 1,767 1,463 1,510 1,762 1,954 2,021 2,802 3,161 3,407 3,648 3,788
Environment protection 940 932 873 891 929 308 312 330 322 304 1,248 1,244 1,203 1,213 1,234
Housing and community amenities 125 160 112 159 206 1,417 1,410 1,476 1,689 2,016 1,542 1,570 1,588 1,848 2,221
Health 11,144 11,585 12,036 12,329 12,617 489 569 626 500 494 11,633 12,154 12,662 12,828 13,111
Recreation, culture and religion 1,369 1,140 1,092 1,080 1,103 190 263 310 270 235 1,560 1,404 1,403 1,350 1,339
Education and training 6,980 7,107 7,301 7,499 7,787 634 732 972 995 700 7,614 7,839 8,273 8,493 8,487
Social protection 22,861 23,236 23,019 23,206 24,051 34 68 71 58 76 22,894 23,304 23,089 23,264 24,126
EU Transactions 290 315 156 207 303 0 0 0 0 0 290 315 156 207 303
Accounting adjustments 4,328 3,941 4,367 4,676 4,704 523 459 896 719 380 4,851 4,400 5,262 5,395 5,084
Total 61,301 62,143 62,919 64,694 66,296 7,102 7,196 8,513 8,824 9,042 68,403 69,339 71,432 73,518 75,338

Table 3.7: Total Expenditure: UK 2014-15 to 2018-19

  £ million
Current Capital Total
2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19
General public services
Public and common services 9,684 9,838 9,697 10,112 10,120 1,827 1,433 2,827 2,381 3,073 11,511 11,271 12,524 12,493 13,192
International services 8,362 8,267 8,945 9,316 9,162 2,133 1,984 1,918 1,227 2,866 10,495 10,251 10,863 10,543 12,028
Public sector debt interest 37,418 38,006 40,154 44,900 38,498 0 0 0 0 0 37,418 38,006 40,154 44,900 38,498
Defence 27,448 27,796 27,881 28,399 29,425 9,249 8,831 9,250 10,271 10,816 36,697 36,627 37,131 38,670 40,241
Public order and safety 29,235 28,928 28,954 29,437 30,446 1,252 1,279 1,116 2,030 1,931 30,487 30,207 30,070 31,467 32,377
Economic affairs
Enterprise and economic development 5,720 6,733 6,589 7,306 9,462 862 733 1,678 2,688 3,180 6,582 7,466 8,267 9,994 12,642
Science and technology 496 875 978 1,098 1,011 3,900 3,868 3,510 3,920 5,421 4,396 4,743 4,488 5,018 6,432
Employment policies 2,825 2,379 2,347 2,512 2,632 32 22 60 105 47 2,857 2,401 2,407 2,617 2,679
Agriculture, forestry and fisheries 4,692 4,090 4,769 4,774 5,285 514 385 436 405 460 5,206 4,475 5,205 5,179 5,745
Transport 6,618 9,765 9,868 9,996 11,847 15,363 18,144 18,952 20,365 20,777 21,981 27,909 28,820 30,361 32,623
Environment protection 7,839 7,937 7,264 7,260 7,482 3,750 3,673 3,780 4,527 3,696 11,589 11,610 11,044 11,787 11,179
Housing and community amenities 3,062 2,988 2,943 2,979 3,099 7,207 6,847 7,359 8,377 9,359 10,269 9,835 10,302 11,356 12,457
Health 127,651 132,663 136,978 141,033 146,127 6,402 5,836 5,611 6,304 6,815 134,053 138,499 142,589 147,337 152,942
Recreation, culture and religion 10,428 9,326 9,382 9,307 9,113 2,023 2,041 2,224 2,173 2,052 12,451 11,367 11,606 11,480 11,165
Education and training 75,604 75,595 77,319 77,089 80,499 9,450 9,319 7,586 8,967 8,926 85,054 84,914 84,905 86,056 89,424
Social protection 261,230 264,585 264,976 268,245 274,112 -112 317 451 483 621 261,118 264,902 265,427 268,728 274,734
EU transactions 6,225 7,671 4,723 5,364 7,874 0 0 0 0 0 6,225 7,671 4,723 5,364 7,874
Accounting adjustments 50,280 45,173 48,943 52,030 51,818 11,776 9,440 12,486 9,489 1,977 62,055 54,613 61,430 61,519 53,795
Total 674,817 682,615 692,710 711,157 728,011 75,628 74,152 79,244 83,712 82,016 750,445 756,767 771,954 794,869 810,027

Table 3.8: Total Expenditure: Scottish Government, Local Authorities, Public Corporations, and Other UK Government: Scotland 2014-15 to 2018-19

  £ million
Scottish Government, LAs and Public Corporations Other UK Government Total
2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19
General public services
Public and common services 1,014 1,048 1,002 1,088 1,161 492 511 497 556 547 1,506 1,559 1,498 1,644 1,709
International services 0 0 0 1 1 869 846 894 866 988 869 846 894 867 989
Public sector debt interest 0 0 0 0 0 3,098 3,136 3,306 3,688 3,162 3,098 3,136 3,306 3,688 3,162
Defence 3 4 4 3 3 3,034 3,019 3,053 3,173 3,302 3,037 3,023 3,057 3,176 3,305
Public order and safety 2,567 2,592 2,515 2,626 2,756 260 226 223 224 240 2,827 2,818 2,738 2,850 2,996
Economic affairs
Enterprise and econ development 743 632 831 851 1,019 287 412 403 469 616 1,031 1,044 1,234 1,320 1,634
Science and technology 5 2 3 3 2 416 490 507 572 713 420 492 510 575 715
Employment policies 0 0 0 0 0 258 219 219 239 240 258 219 219 239 240
Agriculture, forestry and fisheries 915 804 922 901 882 11 8 11 11 12 925 812 932 911 894
Transport 2,631 2,359 2,397 2,518 2,485 170 802 1,010 1,130 1,304 2,802 3,161 3,407 3,648 3,788
Environment protection 950 949 938 925 977 298 295 265 288 257 1,248 1,244 1,203 1,213 1,234
Housing and community amenities 1,542 1,570 1,588 1,848 2,221 0 0 0 0 0 1,542 1,570 1,588 1,848 2,221
Health 11,483 12,002 12,508 12,660 13,002 149 152 155 168 109 11,633 12,154 12,662 12,828 13,111
Recreation, culture and religion 1,142 997 971 914 945 417 407 431 437 394 1,560 1,404 1,403 1,350 1,339
Education and training 7,587 7,814 8,247 8,467 8,459 27 25 26 27 28 7,614 7,839 8,273 8,493 8,487
Social protection 5,662 5,734 5,420 5,295 6,105 17,232 17,570 17,669 17,969 18,022 22,894 23,304 23,089 23,264 24,126
EU transactions 0 0 0 0 0 290 315 156 207 303 290 315 156 207 303
Accounting adjustments 4,142 3,870 4,321 4,696 4,699 709 530 941 699 384 4,851 4,400 5,262 5,395 5,084
Total 40,386 40,377 41,666 42,795 44,717 28,017 28,962 29,766 30,723 30,621 68,403 69,339 71,432 73,518 75,338

Scotland's Notional Contributions to the European Union Budget

As a member of the European Union (EU) the UK contributes to the EU budget and receives funding from the EU via a number of programmes.

Scotland does not contribute directly to the EU budget. In GERS, Scotland is assigned a share of the UK contribution. In contrast, Scotland receives funding directly from the EU, through the Common Agricultural Policy, European Structural Funds, and European Regional Development Funding. Actual amounts are used for these items.

The EU Transactions lines in the tables above are produced on a National Accounts basis, and exclude traditional own resource payments. These are payments collected by the UK on behalf of the EU, and therefore are excluded from the UK Public Sector Finances. However, they are normally included when reporting on the UK's net contribution to EU budgets. Table 3.9 shows net payments to the EU including these contributions.

Although contributions to the EU are made by the public sector, funding from the EU is received by both public and non-public sector bodies. The EU Transactions line in the GERS tables report only on transactions with the EU by the public sector. EU payments to Higher Education Institutions, which are not part of the public sector, are discussed in Box 3.2.

Funding the EU Budget

There are three key sources of funding for the EU, which come from each member state:[25]

  • Traditional own resource (TOR) - Agriculture duties and customs duties levied on agriculture and non-agriculture products from outside the EU
  • VAT based own resource – Calculated as a percentage of countries' VAT tax base.
  • Gross National Income (GNI) based own resource – Calculated as a percentage of countries' GNI. This is the EU's single largest source of revenue.

Since 1985, the UK has received a rebate on its contribution, broadly equal to 66% of its net contribution in the previous year. Scotland is apportioned a population share of the rebate.

Net Contribution to the EU

The UK's net contribution to the EU is calculated as the difference between the UK's gross contribution to the EU budget (less the rebate) and public sector EU receipts.

The table below sets out these transactions for Scotland and the UK.

Table 3.9: Transactions with the institutions of the EU, 2014-15 to 2018-19 (£ million)

Scotland UK
2014-15 2015-16 2016-17 2017-18 2018-19 2014-15 2015-16 2016-17 2017-18 2018-19
GNI based contribution 1,164 1,039 927 945 1,174 14,154 12,570 11,440 11,761 14,606
UK abatement -398 -336 -392 -374 -397 -4,811 -4,068 -4,757 -4,547 -4,846
VAT-based contribution to the EU 192 227 204 244 266 2,316 2,751 2,477 2,974 3,138
Expenditure transfers to the EU 957 930 739 816 1,043 11,253 9,160 10,188 12,899 12,899
Receipts to cover collection costs of TOR -61 -64 -29 -57 -54 -743 -771 -357 -698 -664
TOR 249 254 277 280 270 3,006 3,085 3,366 3,413 3,304
Gross contribution to the EU budget 1,144 1,121 987 1,039 1,259 13,921 13,567 12,169 12,903 15,538
Public sector EU receipts -606 -551 -554 -552 -686 -4,690 -2,811 -4,081 -4,130 -4,360
Net contributions to the EU budget 538 570 433 487 573 9,231 10,756 8,088 8,773 11,178
EU transactions (net contributions to EU institutions less TOR) 290 315 156 207 303 6,225 7,671 4,722 5,360 7,874

1 UK contribution to EU aid to non-EU states.

Box 3.2: EU Payments to Higher Education Institutions

The figures above covered the transactions that the Scottish and UK public sector have with the EU. However, the EU also makes payments to bodies outside the public sector, such as Higher Education Institutions (HEIs), which are considered private sector not-for-profit institutions. The Higher Education Statistics Agency produces statistics on these payments. These payments are not included in the tables shown above as they are not transactions with the public sector and are therefore out of the scope of public sector finances.

Payments to HEIs from the EU include:

  • Payments from EU government bodies
  • Payments from EU-based charities through an open competitive process
  • Payments from EU industry, commerce and public corporations
  • Payments from other EU bodies

To illustrate the size of these payments, the table below shows research grants and contracts income from the EU to HEIs for Scotland and the UK for academic years 2013-14 to 2017-18, which is the latest year for which figures are available. This spending is outside the public sector, and therefore has no impact on the figures reported in GERS.

EU Payments to Higher Education Institutions, Academic Year 2013-14 to 2017-18

£ million
2013-14 2014-15 2015-16 2016-17 2017-18
Scotland 88.8 94.1 97.4 104.8  116.3
UK 789.2 836.1 840.6 877.2  924.4

Box 3.3: Private Finance Initiative and Non-Profit Distributing Financing support for Public Private Partnerships (PPPs)

This box gives an introduction to Public Private Partnerships (PPPs) and the funding models that have been used in Scotland. It also breaks down unitary charge payments by scheme type, by type of procuring authority and by the sector of the project. This analysis uses sources of publicly available data, all brought together into an accompanying spreadsheet. The spreadsheet is available from the GERS website: http://www.gov.scot/Topics/Statistics/Browse/Economy/GERS/RelatedAreas

Introduction to PFI, PPPs, and NPD

Public Private Partnerships (PPPs) are long-term contracts for services that include the provision of associated facilities or properties. Under the contract, the private sector is generally responsible for various roles, including designing and constructing a building or facility, and maintaining and servicing it throughout the contract term. The public sector retains accountability for the main public services. The private sector is responsible for financing the project up front and only receives payment from the public sector once construction has been completed and the services have commenced. The Private Finance Initiative (PFI) used to be the UK's preferred form of PPP. In Scotland, the Non-Profit Distributing (NPD) model has been the Scottish Government's preferred procurement option since 2007. For more information on these schemes, and the data sources used in this box, please see the Scottish Government website: http://www.gov.scot/Topics/Government/Finance/18232/12308

Unitary Charge Payments

Payments for both PFI and NPD projects take the form of a unitary charge which is usually paid annually over the lifetime of the contract. It is worth emphasising that these payments are already fully reflected in the GERS spending figures. In addition, the table below includes Ministry of Defence projects in Scotland which are procured by and entirely funded by the Ministry of Defence. Scotland is assigned a population share of this expenditure in GERS. Unitary charge payments cover repayment of capital, interest payments, and in some cases service charge payments. Figures are shown here for the years 2014-15 to 2018-19 to be consistent with other tables in this report. The underlying spreadsheets on the GERS website have data covering the period back to 1998-99 as well as estimated payments into the 2040s. Additional information about the individual procuring authority (e.g. individual local authority and health board information) and comparisons with the UK are also provided.

Scotland: Unitary charge payments, 2014-15 to 2018-19

  £ million
2014-15 2015-16 2016-17 2017-18 2018-19
By scheme type
Private Finance Initiative 979 995 998 1,013 1,027
Non-Profit Distributing models1 59 72 107 189 271
Total Unitary Charge payments 1,038 1,067 1,106 1,202 1,298
By procuring authority
Further Education 2 9 27 35 35
Local Government 497 507 514 548 586
NHS 242 247 258 273 303
Other Scottish Government 127 136 133 169 194
Ministry of Defence 24 21 25 26 26
Scottish Water 146 146 148 151 155
Total Unitary Charge payments 1,038 1,067 1,106 1,202 1,298
By sector of project
Energy 5 5 5 5 -
Further Education 2 9 27 35 35
Health 242 247 258 273 303
IT - - - - -
Ministry of Defence 24 21 25 26 26
Offices 3 3 3 3 3
Police 4 4 4 4 5
Prisons 49 49 47 47 48
Schools 454 462 469 502 546
Transport 93 104 102 138 161
Waste 162 163 165 169 172
Total Unitary Charge payments 1,038 1,067 1,106 1,202 1,298
UK Total Unitary Charge Payments 10,257 10,502 10,471 10,715 10,099
Scotland as % UK 10.1% 10.2% 10.6% 11.2% 12.9%

1 Non-profit distributing models includes projects delivered by the hub model and projects commissioned prior to 2010. Further detail is available at: http://www.gov.scot/Topics/Government/Finance/18232/12308 Source: HM Treasury and Scottish Government figures. See the accompanying spreadsheet for full details of all sources


Contact

Email: economic.statistics@gov.scot