Revenue by Source
REVENUE & EXPENDITUREREVENUE BY SOURCE
| Source | Scotland (£m) | UK (£m) | Scotland as % of UK |
|---|---|---|---|
| National insurance contributions | 13,345 | 176,880 | 7.5% |
| Value added tax | 13,253 | 161,592 | 8.2% |
| Onshore Corporation tax | 4,355 | 73,112 | 6.0% |
| Fuel duties | 2,172 | 25,098 | 8.7% |
| Non-domestic rates | 2,848 | 28,035 | 10.2% |
| Council tax | 2,760 | 41,640 | 6.6% |
| VAT refunds | 2,331 | 25,095 | 9.3% |
| Capital gains tax | 720 | 18,052 | 4.0% |
| Inheritance tax | 332 | 7,121 | 4.7% |
| Reserved stamp duties | 310 | 19,121 | 1.6% |
| Scottish land & buildings transaction tax | 858 | 858 | 100.0% |
| Scottish landfill tax | 110 | 110 | 100.0% |
| Air passenger duty | 252 | 3,268 | 7.7% |
| Tobacco duties | 1,073 | 9,375 | 11.4% |
| Alcohol duties | 1,214 | 12,411 | 9.8% |
| Insurance premium tax | 528 | 7,461 | 7.1% |
| Vehicle excise duties | 573 | 7,339 | 7.8% |
| Environmental levies | 802 | 6,756 | 11.9% |
| Other taxes | 3,410 | 39,592 | 8.6% |
| North Sea Oil & Gas | 9,386 | 10,570 | 88.8% |
| Interest and dividends | 2,553 | 31,592 | 8.1% |
| Gross operating surplus | 7,584 | 67,772 | 11.2% |
| Other receipts | 120 | 1,274 | 9.4% |
| Total Revenue | 87,496 | 1,022,864 | 8.6% |
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REFERENCES & FOOTNOTES