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GOVERNMENT EXPENDITURE & REVENUE SCOTLAND 2012-13 MARCH 2014

GOVERNMENT EXPENDITURE & REVENUE SCOTLAND 2012-13 MARCH 2014

The Scottish Government, Edinburgh 2014

© Crown copyright 2014 You may re-use this information (excluding logos and images) free of charge in any for mat or medium, under the terms of the Open Government Licence. To view this licence, visit http://www.nationalarchives.gov.uk/doc/open-government-licence/ or e-mail: [email protected] Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This document is also available from our website at www.scotland.gov.uk. ISBN: 978-1-78412-338-3 The Scottish Government St Andrew’s House Edinburgh EH1 3DG Produced for the Scottish Government by APS Group Scotland DPPAS25821 (03/14) Published by the Scottish Government, March 2014 Further copies of this publication can be obtained from: Office of the Chief Economic Adviser Scottish Government St Andrew’s House Regent Road Edinburgh EH1 3DG The text pages of this document are printed on recycled paper and are 100% recyclable.

CONTENTS

Executive Summary

4

Preface

7

Chapter 1

Introduction And Overview

13

Chapter 2

Scotland‟s Public Sector Accounts

15

Chapter 3

Public Sector Revenue

27

Chapter 4

North Sea Revenue

37

Chapter 5

Public Sector Expenditure

45

Chapter 6

Conclusion

69

Annex A

Revenue Methodology

71

Annex B

Expenditure Methodology

75

Annex C

Revisions

83

Annex D

List Of Abbreviations

93

Annex E

Glossary

95

Government Expenditure and Revenue Scotland 2012-13

1

LIST OF TABLES

Executive Summary E.1: Total Current Revenue: Scotland 2008-09 to 2012-13 E.2: Public Sector Total Expenditure: Scotland 2008-09 to 2012-13 E.3: Current Budget Balance: Scotland and UK 2008-09 to 2012-13 E.4: Net Fiscal Balance: Scotland and UK 2008-09 to 2012-13

4 4 5 5

Scotland's Public Sector Accounts 2.1: Current and Capital Budgets: Scotland 2008-09 to 2012-13 2.2a: Current and Capital Budgets (Excluding North Sea Revenue) % GDP 2.2b: Current and Capital Budgets (Per Capita Share North Sea Revenue) % GDP 2.2c: Current and Capital Budgets (Geographical Share North Sea Revenue) % GDP 2.3: Summary of Current Revenue: Scotland 2008-09 to 2012-13 2.4: Total Expenditure: Scotland and UK 2008-09 to 2012-13 2.5: Summary of Public Sector Expenditure: Scotland 2008-09 to 2012-13

16 17 17 18 22 23 23

Public Sector Revenue 3.1: Current Revenue: Scotland 2012-13 3.2: Non-North Sea Current Revenue: Scotland as Share of UK 2008-09 to 2012-13 3.3: Current Revenue: Scotland and UK 2008-09 to 2012-13 3.4: Current Revenue Per Capita: Scotland and UK 2008-09 to 2012-13 3.5: Existing Devolved Taxes Revenue: Scotland 2008-09 to 2012-13 3.6: Stamp Duty Land Tax Revenue: Scotland and UK 2008-09 to 2012-13 3.7: Landfill Tax Revenue: Scotland and UK 2008-09 to 2012-13 3.8: Scottish Rate of Income Tax Liabilities: Scotland 2008-09 to 2012-13 3.9: Devolved Taxes Revenue: Scotland 2008-09 to 2012-13

28 30 32 33 35 35 36 36 36

North Sea Revenue 4.1: Total North Sea Revenue: UK 1980-81 to 2012-13 4.2: Composition of North Sea Revenue: UK 2008-09 to 2012-13 4.3: Per Capita Share of North Sea Revenue: Scotland 2008-09 to 2012-13 4.4: Geographical Share of North Sea Revenue: Scotland 2008-09 to 2012-13 4.5: Current Revenue (Per Capita Share of North Sea Revenue): Scotland 2012-13 4.6: Current Revenue (Geographical Share of Nort