Disaggregation of HMRC tax receipts - v - Scottish governments interpretation?

Roedd y cais yn llwyddiannus.

Dear Scottish Government,

Please provide the Scottish governments calculated values for each of the following as produced by HMRC at https://www.gov.uk/government/statistics... for each of the last 5 years.

HMRC revenues / expenditure only are being requested.

Scotland

Total HMRC receipts (Geographic)
Total HMRC receipts (Population)
Income Tax
Capital Gains Tax
Tax Credits (Neg)
NICs
VAT
Corporation Tax (Onshore)
Corporation Tax (Offshore - Geographic)
Corporation Tax (Offshore - Population)
Bank Levy
Bank payroll tax
Petroleum Revenue Tax (Geographic)
Petroleum Revenue Tax (Population)
Fuel duties
IHT
Shares
Stamp Duty Land Tax
Annual Tax on Enveloped Dwellings
Tobacco duties
Spirits duties
Beer duties
Wines duties
Cider duties
Betting & Gaming
Air Passenger Duty
Insurance Premium Tax
Landfill Tax
Climate Change Levy
Aggregates Levy
Swiss Capital Tax
Misc
Customs Duties

Tax Credits Net Payments
Of which: Negative tax
Of which: Payment of entitlement
Child Benefit Net Payments

Yours faithfully,

Mathew Gordon

Dear Scottish Government,

Please link the data requested to GERs 2013-14 and previous years.

Yours faithfully,

Mathew Gordon

Scottish Government

1 Atodiad

REQUEST UNDER THE FREEDOM OF INFORMATION (SCOTLAND) ACT 2002 (FOISA)

 

Reference: FoI/15/00886

 

Dear Mr Gordon,

 

Thank you for your request dated 30 May 2015 under the Freedom of
Information (Scotland) Act 2002 (FOISA).

 

Your request

 

Please provide the Scottish governments calculated values for each of the
following as produced by HMRC at
[1]https://www.gov.uk/government/statistics...
for each of the last 5 years.

 

HMRC revenues / expenditure only are being requested.

 

Response to your  request

 

The table below provides the GERS revenue estimates for the years 2009-10
to 2013-14, under the categories used by HMRC.  A description of how the
HMRC categories match the GERS categories is provided if they are
different. 

 

There are a number of differences between the GERS and HMRC estimates,
including:

 

·         HMRC receipts are on a cash basis; GERS receipts are on an
accruals basis;

·         HMRC includes estimates for Customs Duties.  These are collected
by HMRC on behalf of the EU.  They are not included in GERS revenue
estimates.

·         HMRC estimate Scotland’s geographical share of offshore
corporation tax and petroleum revenue tax (PRT) separately.  The GERS
figures are based on Scotland’s share of total North Sea revenue, with
this single estimate share applied to both offshore corporation tax and
PRT.  The individual GERS estimates of corporation tax and PRT are
therefore less meaningful.

 

If you are unhappy with this response to your FOI request, you may ask us
to carry out an internal review of the response, by writing to the Chief
Economist, St Andrews House, Regent Road, Edinburgh, EH1 3DG, or emailing
[2][email address].  Your review request should explain
why you are dissatisfied with this response, and should be made within 40
working days from the date when you received this letter.  We will
complete the review and tell you the result, within 20 working days from
the date when we receive your review request. 

 

If you are not satisfied with the result of the review, you then have the
right to appeal to the Scottish Information Commissioner.  More detailed
information on your rights is available on the Commissioner’s website at:
[3]www.itspublicknowledge.info. 

 

Yours sincerely,

 

Iain Pearce

 

Office of the Chief Economic Advisor 
Scottish Government

 

GERS Scottish public sector revenues presented against HMRC categories (£
million)

+------------------------------------------------------------------------+
| | | | | | |Notes on |
| | | | | | |presentation on |
| |2009-10|2010-11|2011-12|2012-13|2013-14|GERS |
|---------------+-------+-------+-------+-------+-------+----------------|
|Total HMRC | | | | | | |
|receipts | | | | | | |
|excluding | | | | | | |
|customs duties | | | | | | |
|(Geographic) | 37,392| 40,769| 44,424| 41,236| 41,822| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Total HMRC | | | | | | |
|receipts | | | | | | |
|excluding | | | | | | |
|customs duties | | | | | | |
|(Population) | 32,771| 34,779| 36,650| 37,092| 38,677| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Income Tax | 10,300| 10,611| 10,780| 10,856| 11,410| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Capital Gains | | | | | | |
|Tax | 163| 201| 274| 320| 243| |
|---------------+-------+-------+-------+-------+-------+----------------|
| | | | | | |Included as an |
| | | | | | |expenditure as |
|Tax Credits | | | | | |part of the |
|(Neg) | | | | | |Accounting |
| | | | | | |Adjustment, |
| | -434| -423| -351| -219| -201|Table B.3 |
|---------------+-------+-------+-------+-------+-------+----------------|
|NICs | 7,911| 7,968| 8,266| 8,501| 8,730| |
|---------------+-------+-------+-------+-------+-------+----------------|
| | | | | | |Net VAT receipts|
|VAT | | | | | |only, part of |
| | 6,334| 7,223| 8,183| 8,383| 8,865|VAT |
|---------------+-------+-------+-------+-------+-------+----------------|
|Corporation Tax| | | | | | |
|(Onshore) | 2,542| 2,728| 2,646| 2,799| 2,817| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Corporation Tax| | | | | |Part of North |
|(Offshore - | | | | | |Sea revenue |
|Geographic) | | | | | |(geographical |
| | 4,318| 5,516| 7,059| 3,333| 2,688|share) |
|---------------+-------+-------+-------+-------+-------+----------------|
|Corporation Tax| | | | | |Part of North |
|(Offshore - | | | | | |Sea revenue |
|Population) | | | | | |(population |
| | 420| 575| 740| 366| 295|share) |
|---------------+-------+-------+-------+-------+-------+----------------|
| | | | | | |Part of other |
|Bank Levy | | | | | |taxes, |
| | | | | | |royalties, and |
| | 0| 0| 120| 110| 178|adjustments |
|---------------+-------+-------+-------+-------+-------+----------------|
|Bank payroll | | | | | |Part of other |
|tax | | | | | |taxes on income |
| | 0| 124| 0| 0| 0|and wealth |
|---------------+-------+-------+-------+-------+-------+----------------|
|Petroleum | | | | | |Part of North |
|Revenue Tax | | | | | |Sea revenue |
|(Geographic) | | | | | |(geographical |
| | 800| 1,172| 1,625| 1,322| 845|share) |
|---------------+-------+-------+-------+-------+-------+----------------|
|Petroleum | | | | | |Part of North |
|Revenue Tax | | | | | |Sea revenue |
|(Population) | | | | | |(population |
| | 78| 122| 170| 145| 93|share) |
|---------------+-------+-------+-------+-------+-------+----------------|
|Fuel duties | 2,187| 2,262| 2,206| 2,169| 2,197| |
|---------------+-------+-------+-------+-------+-------+----------------|
|IHT | 206| 175| 170| 214| 240| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Shares | | | | | |Part of stamp |
| | 267| 243| 236| 181| 253|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Stamp Duty Land| | | | | |Part of stamp |
|Tax | 250| 334| 275| 283| 385|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Annual Tax on | | | | | | |
|Enveloped | | | | | |Part of stamp |
|Dwellings | 0| 0| 0| 0| 1|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Tobacco duties | 1,028| 1,055| 1,207| 1,283| 1,258| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Spirits duties | | | | | |Part of alcohol |
| | 348| 340| 370| 367| 365|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Beer duties | | | | | |Part of alcohol |
| | 268| 281| 255| 227| 228|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Wines duties | | | | | |Part of alcohol |
| | 252| 267| 315| 319| 337|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Cider duties | | | | | |Part of alcohol |
| | 22| 24| 30| 28| 30|duties |
|---------------+-------+-------+-------+-------+-------+----------------|
|Betting & | | | | | | |
|Gaming | 106| 98| 122| 121| 163| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Air Passenger | | | | | | |
|Duty | 162| 183| 227| 234| 251| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Insurance | | | | | | |
|Premium Tax | 165| 173| 204| 201| 201| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Landfill Tax | 85| 97| 95| 99| 105| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Climate Change | | | | | | |
|Levy | 61| 61| 63| 61| 120| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Aggregates Levy| 49| 55| 48| 44| 50| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Swiss Capital | | | | | |Part of other |
|Tax | | | | | |taxes on income |
| | 0| 0| 0| 0| 64|and wealth |
|---------------+-------+-------+-------+-------+-------+----------------|
|Misc | 0| 0| 0| 0| 0| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Customs Duties |n/a |n/a |n/a |n/a |n/a | |
|---------------+-------+-------+-------+-------+-------+----------------|
|---------------+-------+-------+-------+-------+-------+----------------|
|Tax Credits Net| | | | | | |
|Payments | 2,141| 2,202| 2,235| 2,225| 2,167| |
|---------------+-------+-------+-------+-------+-------+----------------|
| | | | | | |Included as an |
| | | | | | |expenditure as |
|Of which: | | | | | |part of the |
|Negative tax | | | | | |Accounting |
| | | | | | |Adjustment, |
| | -434| -423| -351| -219| -201|Table B.3 |
|---------------+-------+-------+-------+-------+-------+----------------|
|Of which: | | | | | | |
|Payment of | | | | | | |
|entitlement | 1,707| 1,779| 1,884| 2,006| 1,966| |
|---------------+-------+-------+-------+-------+-------+----------------|
|Child Benefit | | | | | | |
|Net Payments | 921| 922| 929| 916| 858| |
+------------------------------------------------------------------------+

 

 

 

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References

Visible links
1. https://www.gov.uk/government/statistics...
2. mailto:[email address]
3. http://www.itspublicknowledge.info/

Scottish Government

1 Atodiad

Dear Mr Gordon,

 

When compiling the response to your related request regarding the
countries and regions of the UK, an error was identified in the
information provided to you in the earlier response.  Please find attached
an updated response.

 

I apologize for any inconvenience this may have caused.

 

Yours sincerely,

 

Iain Pearce

Office of the Chief Economic Advisor 
Scottish Government

 

dangos adrannau a ddyfynnir

 

dangos adrannau a ddyfynnir

Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.