Income and Expenditure

Scotland spends 12 billion more every year than it raises.
And it plans to increase borrowing.

This is where the money comes from - taken from the excellent page  http://www.businessforscotland.co.uk/explaining-the-limited-tax-powers-in-the-scotland-act-2012/

Name of Tax                           Revenue in 2012-2013   % of total income

Income Tax                                             10,865                   20.4%
VAT                                                         9,347                    17.6%
National Insurance                                   8,521                      16%
North Sea revenues                                  5,581                      10.5%
Corporation Tax                                       2,872                        5.4%
Fuel duties                                                2,258                        4.2%
Alcohol and tobacco duties                      2,108                        4%
Council Tax                                              2,006                        3.8%
Non domestic rates                                   1,981                        3.7%

Total of top 9                                           45,539                      85.6%


In 2012-13, total public sector expenditure for the benefit of Scotland by the UK Government, Scottish Government and all other parts of the public sector, plus a per capita share of UK debt interest payments, was £65.2 billion. This is equivalent to 9.3% of total UK public sector expenditure.

Slightly complicated discussions over how North Sea Oil Revenue is distributed - the explanation could be clearer I would say to the Scottish Government as I am not unintelligent yet dont quite get it.
however the summary is clear and worrying too !

"In 2012-13, Scotland’s estimated net fiscal balance was a deficit of £17.6 billion (14.0% of GDP) when excluding North Sea revenue, a deficit of £17.1 billion (13.3% of GDP) when including a per capita share of North Sea revenue or a deficit of £12.1 billion (8.3% of GDP) when a geographical share of North Sea revenue is included."

http://scotland.gov.uk/Publications/2014/03/7888

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