DIRECTORATE FOR CHIEF ECONOMIST
DECON : OCEA Economic Strategy Analysis
abcd
Halam Hussain
xxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxxxxx.xxx
Our Reference: 202400421010
8 July 2024
Dear Halam Hussain,
REQUEST UNDER THE FREEDOM OF INFORMATION (SCOTLAND) ACT 2002 (FOISA)
Thank you for your request dated 28 June 2024 under the Freedom of Information (Scotland) Act 2002
(FOISA).
Your request
You asked for:
How much revenue included in GERS from excise duty on Exports originating in Scotland for the last
5 years?
What are the rates of excise duty on Scottish exports?
Response to your request
The information you have requested is available from the Frequently Asked Questions section of the
Government Expenditure and Revenue Scotland (GERS) publication, at:
Government Expenditure and Revenue Scotland 2022-23 - gov.scot (www.gov.scot)
The UK does not charge excise duty on exports. As such, there is no revenue included in GERS from
excise duty on exports originating in Scotland and there is no rate of excise duty applicable to Scottish
exports.
Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016. See
www.lobbying.scot
St Andrew's House, Regent Road, Edinburgh EH1
3DG
www.gov.scot
Your right to request a review
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:
Gary Gillespie
Chief Economist
Scottish Government
4WR St Andrews House
Regent Road
Edinburgh
EH1 3DG
Or by email at xxxx.xxxxxxxxx@xxx.xxxx.
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 in
accordance with FOISA as soon as possible, and not later than 20 working days from the day following
the date 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 appeal rights is available on the
Commissioner's website at:
What can I do if I'm unhappy? | Scottish Information Commissioner (itspublicknowledge.info) Yours sincerely
Iain Pearce
OCEAESA : Macroeconomic and Fiscal
Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016. See
www.lobbying.scot
St Andrew's House, Regent Road, Edinburgh EH1
3DG
www.gov.scot
