REVENUE & EXPENDITUREREVENUE BY SOURCE
| Source | Scotland (£m) | UK (£m) | Scotland as % of UK |
|---|---|---|---|
| Income tax | 12,544 | 180,700 | 6.9% |
| National insurance | 10,592 | 133,049 | 8.0% |
| Value added tax | 10,146 | 125,127 | 8.1% |
| Onshore Corporation tax | 3,930 | 56,403 | 7.0% |
| Fuel duties | 2,361 | 27,878 | 8.5% |
| Non-domestic rates | 2,774 | 30,141 | 9.2% |
| Council tax | 2,261 | 32,178 | 7.0% |
| VAT refunds | 1,245 | 13,786 | 9.0% |
| Capital gains tax | 341 | 7,879 | 4.3% |
| Inheritance tax | 311 | 5,287 | 5.9% |
| Reserved stamp duties | 317 | 16,569 | 1.9% |
| Scottish LBTT | 546 | 546 | 100.0% |
| Scottish landfill tax | 149 | 149 | 100.0% |
| Air passenger duty | 275 | 3,360 | 8.2% |
| Tobacco duties | 972 | 8,766 | 11.1% |
| Alcohol duties | 1,122 | 11,586 | 9.7% |
| Insurance premium tax | 408 | 5,943 | 6.9% |
| Vehicle excise duties | 503 | 6,378 | 7.9% |
| Environmental levies | 752 | 6,514 | 11.5% |
| Other taxes | 1,742 | 20,848 | 8.4% |
| North Sea oil & Gas | 1,327 | 1,192 | 111.3% |
| Interest and dividends | 339 | 7,149 | 4.7% |
| Gross operating surplus | 4,625 | 45,901 | 10.1% |
| Other receipts | 373 | 2,774 | 13.4% |
| Total | 59,957 | 750,103 | 9.2% |
REFERENCES & FOOTNOTES