Scottish Economic Statistics 2008
This is the ninth edition of the annual publication Scottish Economic Statistics, which is produced by statisticians in the Scottish Government.
Table 6.1: Current fiscal revenue: 2006-07
Scotland £ million |
% of total non-North Sea revenue |
UK £ million |
Scotland as % of UK non-North Sea revenue |
|
|---|---|---|---|---|
Income tax |
10,338 |
24.4% |
141,142 |
7.3% |
Corporation tax (excl North Sea) |
3,019 |
7.1% |
37,156 |
8.1% |
Capital gains tax |
308 |
0.7% |
3,812 |
8.1% |
Other taxes on income and wealth |
248 |
0.6% |
2,992 |
8.3% |
National insurance contributions |
7,464 |
17.6% |
90,976 |
8.2% |
VAT |
7,449 |
17.6% |
87,728 |
8.5% |
Fuel duties |
1,958 |
4.6% |
23,585 |
8.3% |
Stamp duties |
686 |
1.6% |
13,393 |
5.1% |
Tobacco duties |
981 |
2.3% |
8,146 |
12.0% |
Alcohol duties |
768 |
1.8% |
7,914 |
9.7% |
Betting and gaming and duties |
95 |
0.2% |
961 |
9.9% |
Air passenger duty |
94 |
0.2% |
1,112 |
8.4% |
Insurance premium tax |
195 |
0.5% |
2,305 |
8.4% |
Landfill tax |
75 |
0.2% |
825 |
9.1% |
Climate change levy |
73 |
0.2% |
696 |
10.4% |
Aggregates levy |
50 |
0.1% |
324 |
15.3% |
Inheritance tax |
228 |
0.5% |
3,618 |
6.3% |
Vehicle excise duty |
400 |
0.9% |
5,139 |
7.8% |
Non-domestic rates 1 |
1,833 |
4.3% |
19,904 |
9.2% |
Council tax |
1,812 |
4.3% |
22,340 |
8.1% |
Other taxes and royalties 2 |
492 |
1.2% |
5,965 |
8.2% |
Interest and dividends |
628 |
1.5% |
6,318 |
9.9% |
Gross operating surplus |
2,757 |
6.5% |
22,452 |
12.3% |
Rent and other current transfers |
403 |
1.0% |
1,812 |
22.2% |
Total current revenue (excluding North Sea revenue) |
42,353 |
100.0% |
510,615 |
8.3% |
North Sea revenue 3 |
||||
Per capita share |
766 |
9,075 |
||
Geographical share |
7,563 |
9,075 |
||
Total current revenue (including North Sea revenue) |
||||
Per capita share |
43,119 |
519,690 |
||
Geographical share |
49,915 |
519,690 |
Source: GERS, Scottish Government
Notes:
1 Excludes non-domestic rates that local authorities pay themselves.
2 Although this group includes some 14 separate revenues, the two largest - TV Licences and National Lottery Distribution Fund - account for 77% (£379 million) of this estimate for Scotland.
3 A full discussion of North Sea Revenue is provided in Chapter 5 of the GERS report.