Our Reference: 201900010623
Your Reference: [FOI #630020 email]

Dear manfred stobartson,

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Dear Manfred Stobartson

Please find attached a response to your correspondence.

Yours sincerely,

Iain Pearce
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Dear Manfred Stobartson,

Thank you for your further email. Please note that I have treated this as
a request for clarification, and not a request for a review of your
original request. You retain the right to review if you so wish.

In my previous response I sought to set out the different sources of
funding for the Scottish Government and Local Government. As there are a
number of different sources of funding for the Scottish Government and
Local Government, there is no single table I can provide which sets out
this funding.

As set out in my previous response, the main sources of funding for the
Scottish Government and Local Government in 2018-19 are:

1. Around £20 billion comes from the adjusted Block Grant from the UK
Government;

2. Around £5 billion in additional funding from the UK Government outside
of the Block Grant;

3. Around £13 billion funding from devolved Scottish Government taxes;

4. Around £5 billion funding from council tax and non-domestic rates; and

5. Around £2 billion from a number of other sources

Please note that Government Expenditure & Revenue Scotland (GERS) and
Scottish Government and Local Government accounts are compiled in line
with different sets of accounting standards, which means it will not be
possible to reconcile published figures precisely. However, I have
provided a more detailed set of sources for these figures below, which I
hope you find helpful.

Yours sincerely,

Iain Pearce

1. Around £20 billion from the adjusted Block Grant from the UK Government

This can be seen in Table 1.02 of the Scottish Government Budget 2019-20.

[1]https://www.gov.scot/publications/scotti...

This table shows the Block Grant and the adjustments separately. The
figure of £20 billion for 2018-19 can be derived as:

Total budget limit from HM Treasury        £32 billion

Less net block grant adjustment               £12 billion

Gives  around                                                £20 billion

2. Around £5 billion in additional funding from the UK Government outside
the Block Grant

This can be found in Table 1.05 of the Scottish Government Budget 2019-20.

[2]https://www.gov.scot/publications/scotti...

The additional funding received outside the Block Grant is shown in the
AME column. This column includes funding from Non-Domestic Rates raised by
Local Authorities in Scotland, which are collected centrally and then
returned to Scottish Local Authorities. This funding is generally
considered Scottish, and therefore I did not include it in funding from
the UK Government. The £5 billion figure for 2018-19 can be derived as:

Health and Sport
AME                                                        £0.1 billion

Add Finance, Economy and Fair Work AME                  £4.5 billion

Add Education and Skills AME                                          £0.4
billion

Gives 
around                                                                       
£5 billion

3. Around £13 billion funding from devolved Scottish Government taxes

This can also be found in Table 1.02 of the Scottish Government Budget
2019-20

[3]https://www.gov.scot/publications/scotti...

The £13 billion figure for 2018-19 is the sum of Scottish Income Tax, Land
and Buildings Transaction Tax, and Scottish Landfill Tax:

Scottish Income Tax                                                £12.1
billion

Add Land and Buildings Transaction Tax                        £0.6 billion

Add Scottish Landfill Tax                                        £0.1
billion

Gives around                                                           
£13 billion

4. Around £5 billion funding from council tax and non-domestic rates

This can be found in Table 2 of Local government revenue expenditure and
financing 2018-2019: provisional outturn and budget estimates, available
at:

[4]https://www.gov.scot/publications/local-...

The £5 billion funding is the sum of:

            Council tax                            £2.4 billion

            Add non-domestic rates      £2.6 billion

            Gives around                        £5 billion

5. Around £2 billion other funding

As set out below, this funding comes from a variety of sources, across the
Scottish Government and Local Authorities. The sources for the figures
below are:

Table 1.02 of the Scottish Government budget
([5]https://www.gov.scot/publications/scotti...)

Table A.01 of the Scottish Government budget 2019-20
([6]https://www.gov.scot/publications/scotti...)

Table 2 of Local government capital expenditure and financing 2018-2019:
provisional outturn and estimates
([7]https://www.gov.scot/publications/local-...)

The £2 billion figure is the sum of:

Local authority borrowing                           £1.1
billion                See Table 2 referenced above

Add All other financing                               £0.6
billion                See Table 2 referenced above for further details

Add Total reconciling items                                    £0.4
billion                See Table A.01 referenced above for further details

Add Non-tax income                                   £0.0
billion                See Table 1.02 referenced above for further details

Gives around                                                £2 billion

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