Scottish Government

A National Statistics Publication for Scotland

ISBN 978 1 78045 249 4
DPPAS 11763

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Contents

Executive Summary
Preface
Chapter 1 Introduction and Overview
Chapter 2 Fiscal Background
Chapter 3 Scotland's Public Sector Accounts
Chapter 4 Public Sector Revenue
Chapter 5 North Sea Revenue
Chapter 6 Public Sector Expenditure
Chapter 7 Conclusion
Annex A Revenue Methodology
Annex B Expenditure Methodology
Annex C List of Abbreviations
Annex D Glossary
Scottish Government Statistician Group
Correspondence and enquiries

LIST OF TABLES
Executive Summary
E.1: Public Sector Total Managed Expenditure: Scotland 2005-06 to 2009-10
E.2: Total Current Revenue: Scotland 2005-06 to 2009-10
E.3: Current Budget Balance: Scotland 2005-06 to 2009-10
E.4: Net Fiscal Balance: Scotland 2005-06 to 2009-10
Scotland's Public Sector Accounts
3.1: Scotland: Estimated Share of UK Government's Financial Stability Expenditure
3.2: Current and Capital Budgets: Scotland 2005-06 to 2009-10
3.3a: Current and Capital Budgets (Excluding North Sea) % GDP: Scotland
3.3b: Current and Capital Budgets (Per Capita Share North Sea) % GDP: Scotland
3.3c: Current and Capital Budgets (Geographical Share North Sea) % GDP: Scotland
3.4: Summary of Total Public Sector Expenditure: Scotland 2005-06 to 2009-10
3.5: Summary of Current Revenue by Economic Category: Scotland 2005-06 to 2009-10
Public Sector Revenue
4.1: Current Revenue: Scotland 2009-10
4.2: Current Revenue: Scotland and UK 2005-06 to 2009-10
4.3: Non-North Sea Current Revenue: Scotland/ UK Share 2005-06 to 2009-10
North Sea Revenue
5.1: Total North Sea Revenue: UK 1980-81 to 2009-10
5.2: Composition of North Sea Revenue: UK 2004-05 to 2009-10
5.3: Per Capita Share of North Sea Revenue: Scotland 2005-06 to 2009-10
5.4: Geographical Share of North Sea Revenue: Scotland 2005-06 to 2009-10
5.5: Current Revenue (Per Capita Share of North Sea Revenue): Scotland 2009-10
5.6: Current Revenue (Geographical Share of North Sea Revenue): Scotland 2009-10
Public Sector Expenditure
6.1: Total Expenditure: Scotland 2009-10
6.2: Total Current and Capital Expenditure Scotland and UK 2005-06 to 2009-10
6.3: Current and Capital Expenditure (% of Total): Scotland 2005-06 to 2009-10
6.4: Total Expenditure: Scotland 2005-06 to 2009-10
6.5: Total Expenditure: UK 2005-06 to 2009-10
6.6: Total Expenditure per capita: Scotland and UK 2009-10
6.7: Total Expenditure, Identifiable and Non-identifiable: Scotland 2005-06 to 2009-10
6.8: Total Identifiable Expenditure: Scotland 2005-06 to 2009-10
6.9: Identifiable Expenditure - Scottish Government and LA: Scotland 2005-06 to 2009-10
6.10: Identifiable Expenditure - Other UK Government: Scotland 2005-06 to 2009-10
6.11: Identifiable Expenditure: Scotland and UK 2009-10
6.12: Non-Identifiable Expenditure: Scotland and UK 2005-06 to 2009-10
6.13: Non-Identifiable Expenditure: Scotland 2005-06 to 2009-10
6.14: Non-Identifiable Expenditure: UK 2005-06 to 2009-10
6.15: Non-Identifiable Expenditure: Scotland and UK 2009-10
6.16: Accounting Adjustment: UK 2005-06 to 2009-10
6.17: Accounting Adjustment: Scotland 2005-06 to 2009-10
Revenue Methodology
A.1: Apportionment Methodologies and Sources for Public Sector Revenue in Scotland
A.2: Revision to Estimates of Total Non-North Sea Public Sector Revenue:
A.3: Revision to Estimates of Public Sector Revenue: Scotland and UK 2008-09
A.4: Effect of a 1% Change in Revenue (Excluding North Sea Revenue): Scotland
Expenditure Methodology
B.1: Apportionment Methodologies for Non-Identifiable Expenditure: 2005-06 to 2009-10
B.2: Amendments to Estimates of Total Public Sector Expenditure from PESA 2011
B.3: Amendments to Estimates of Total Public Sector Expenditure from PESA 2011:
B.4: Revisions to Estimates of Total Expenditure: Scotland 2005-06 to 2008-09
B.5: Revisions to Estimates of Total Managed Expenditure: Scotland 2005-06 to 2008-09
B.6: Effect of a 1% Change in Expenditure: Scotland 2009-10