Revenue by Source (2016-2017)

Scotland Revenue by Source (2016-2017 £m)
SourceScotland (£m)UK (£m)Scotland as % of UK
Income tax (gross of tax credits)12,760175,9237.3%
National insurance contributions10,367125,9378.2%
Value added tax10,193121,5208.4%
Onshore Corporation tax3,90855,2117.1%
Fuel duties2,36227,9368.5%
Non-domestic rates2,73229,3199.3%
Council tax2,08230,5256.8%
VAT refunds1,22013,7358.9%
Capital gains tax3818,7044.4%
Inheritance tax2804,9085.7%
Reserved stamp duties31715,2082.1%
Scottish Land & Buildings transaction tax466466100.0%
Scottish landfill tax149149100.0%
Air passenger duty2643,2288.2%
Tobacco duties1,1008,68112.7%
Alcohol duties1,03811,1179.3%
Insurance premium tax3304,8096.9%
Vehicle excise duties4665,9977.8%
Environmental levies5915,19511.4%
Other taxes1,64319,4698.4%
North Sea Revenue ( Geographic Share)20884247.9%
Interest and dividends3816,2566.1%
Gross operating surplus4,32247,6189.1%
Other receipts3882,40116.2%
Total57,952724,3968.0%
Source(s):GERS 2016/2017