The Scottish government's tax statistics show that while non-North Sea tax revenues increased by 13.6%, its actual percentage deficit was double the level of the rest of the UK

The annual 'Government Expenditure and Revenue Scotland 2021-2022' (GERS) report is a National Statistics publication and warned that this year’s results continue to be affected by the Coronavirus pandemic, which had an ongoing and significant impact on public sector finances in 2021-22. It also commented that the growth in revenues also reflects the growth of fuel prices from pandemic lows.

  • Scottish public sector revenue was estimated as £73.8 billion (8.0% of UK revenue).
  • Of this, £3.5 billion was North Sea revenue (up from £0.8 billion in 2020-21).
  • Scotland’s estimated non-North Sea revenue in 2021-22 grew by £8.4 billion to £70.3 billion.
  • This was an increase of 13.6% from 2020-21, the largest increase recorded. This follows the largest fall recorded last year and reflects the reversal of the falls in revenue caused by the pandemic. 
  • Non-North Sea revenue for the UK grew by 15.0% over the same period. 

Net fiscal balance

The difference between total revenue and total public sector expenditure including capital investment made for more negative reading.

  • Spending over revenues collected was £23.7 billion.
  • A deficit of 12.3% of GDP.
  • Excluding North Sea revenues there was a deficit of 15.7% of GDP (£27.2 billion).
  • UK deficit over the same period was 6.1% of GDP.

Useful guides on this topic

Scottish Budget 2022-23: Summary
Scottish Finance Secretary Kate Forbes announced the draft Scottish Budget for 2022-23 on 9 December 2021. 

Scottish Income Tax: Am I a Scottish taxpayer?
Who does the Scottish Income Tax apply to? Am I resident in Scotland? What constitutes a residence and the 'main' residence?

Scottish Income Tax Rates
What is the Scottish rate of Income Tax? What is the rate of Scottish Tax?   

External links

Government Expenditure & Revenue Scotland 2021-22 (PDF)

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