Footnotes
1 http://www.statistics.gov.uk
2 http://www.hm-treasury.gov.uk/economic_data_and_tools/finance_spending_statistics/pes_cra/country_region.cfm
3 The latest Public Sector Finances dataset is available from http://www.statistics.gov.uk/downloads/theme_economy/PSF_Supplementary_Data.xls As this dataset is updated monthly, figures contained in the more recent data releases will differ from those used in this report.
4 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
5 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
6 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
If you do not have access to this webpage, please write to the following address where a hard copy can be obtained - GERS, Office of the Chief Economic Adviser, Scottish Government, St Andrew's House, Regent Road, Edinburgh, EH1 3DG.
7 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
8 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
9 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
10 Total Managed Expenditure is a measure of public sector expenditure drawn from components in National Accounts produced by the Office for National Statistics ( ONS).
11 Further information on COFOG is available on the UN's website http://unstats.un.org/unsd/cr/registry/regcst.asp?Cl=4
12 HM Treasury - UK Budget 2008 Pg 113
13 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
14 Scotland's share of the UK population in 2006-07 was 8.4 per cent. Scotland's share of UK less extra-regio GVA was 8.1 per cent.
15 Other Local authority revenues that are included in UK Public Sector Finances are (1) Interest and dividends paid to local authorities from the private sector - included along with central government and public corporations interest etc. as part of the total interest and dividend revenue figure, (2) Local government capital consumption - included as part of gross operating surplus, (3) Local authority trading services - again included as part of gross operating surplus, (4) Rents and other current transfers - included as part of total public sector rents and other current transfers. It should be noted that the terminology and presentation used in Scottish Local Government Financial Statistics will differ from that used here. This is because the former uses terms and presentation devised by CIPFA for local authority accounting practice, based on the equivalent commercial accounting standards, whereas the Budgetary and fiscal framework are based on the National Accounts framework.
16 http://www.scotland.gov.uk/Publications/2008/06/UKContinentalShelfRevenue
17 http://www.hm-treasury.gov.uk/media/1/A/pesa0809_complete.pdf
18 http://www.scotland.gov.uk/Topics/Statistics/Browse/Economy/GERS
19 Budget 2008: The Economy and Public Finances - Supplementary Material http://www.hm-treasury.gov.uk/budget/budget_08/bud_bud08_index.cfm
20 The latest Public Sector Finances database is available from http://www.statistics.gov.uk/downloads/theme_economy/PSF_Supplementary_Data.xls. As this database is updated monthly, figures contained in the more recent data releases will differ from those used in this report
21 Tables which show revenues on a cash basis, e.g. Table C6 of Budget 2006 and the revenue tables in previous editions of GERS, identify EU revenues. However, these tables also include a negative entry (either separately or in 'other revenue') for contributions to EU budget. The net effect is zero revenue to the UK and is therefore consistent with the approach taken in GERS.
22 http://www.hm-treasury.gov.uk/media/1/A/pesa0809_complete.pdf