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Devolution Distribution


RabidAl

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(i) Reserved, Assigned, Devolved: Revenue & Expenditure

Total Revenues Raised from Scotland: £53.147bn

|< -------- Reserved Taxation -------- >|Assigned|< -Devolved Tax- >|

| Scottish % | Scottish % | Block* | Scottish| Scottish Tax | Scottish |

| of UK Deficit | of UK Spending | Grant | VAT % | Powers |Borrowing|

| £12.1bn | £19.783bn | £13.006bn |£4.674bn| £15.658bn |£0 - 2.2bn|

|< ------ Reserved Expenditure ------ >|< ----------------- Devolved Expenditure --------------------- >|

Total Expenditure on Scotland: £65.205bn

(ii) Reserved, Assigned, Devolved: Proportion of Powers

Devolved Power Value % of Revenues

Income Tax £10.865bn 20.44%

Council Tax £2.006bn 3.77%

Non-Domestic/Business Rates £1.981bn 3.73%

Stamp Duty (LBTT) £ 0.472bn 0.89%

Air Passenger Duty £ 0.234bn 0.44%

Landfill Tax £ 0.100bn 0.19%

Aggregates Levy

On-Shore Crown Estate

Scottish Borrowing Facility £0 - £2.2bn 0% - 4.14%

Total Devolved Powers £15.658bn 29.46%

Total Reserved Powers £37.489bn 70.54%

Total Revenue-Raising Powers £53.147bn 100.0%

Including Assigned Revenues

10/20% Scottish VAT Receipts £4.674bn 8.79% (Scottish Tories' interpretation of 'assigned VAT' paragraph)

Total Devolved & Assigned (D&A) £20.332bn 38.26%

10% Scottish VAT Receipts £0.935bn 1.76% (SNP's interpretation of 'assigned VAT' paragraph)

Total Devolved & Assigned £16.593bn 31.22%

Home Revenues vs. Home Spending

Scottish Government & £33.338bn 60.99% funded by devolved & assigned ‘powers’ (Scottish Tories' figure)

Local Authority Expenditure 49.77% funded by devolved & assigned 'powers' (SNP's figure)

{Source: Government Expenditure & Revenue Scotland, 2012-13}

{http://www.scotland.gov.uk/Publications/2014/03/7888/0}

(iii) Reserved, Assigned, Devolved: Division of Powers

Reserved Assigned Devolved

National Insurance Income Tax

Corporation Tax Council Tax

Fuel, Tobacco, Alcohol Duties Business Rates

Capital Gains Tax LBTT, Landfill Tax

10/20% VAT 10/20%VAT Air Passenger Duty

|< -------- Reserved Taxation -------- >|Assigned|< -Devolved Tax- >|

| Scottish % | Scottish % | Block* | Scottish| Scottish Tax | Scottish |

| of UK Deficit | of UK Spending | Grant | VAT % | Powers |Borrowing|

| £12.1bn | £19.783bn | £13.006bn |£4.674bn| £15.658bn |£0 - 2.2bn|

|< ------ Reserved Expenditure ------ >|< ----------------- Devolved Expenditure -------------------- >|

Defence Health

Foreign Affairs Education

Home Affairs Justice, Policing

International Development Transport

Pensions Environment

In-Work Benefits Bank of England: Out-of-Work Benefits

Offshore Crown Estate Interest Rates Onshore Crown Est.

Inflation Targeting Money Supply Energy

Fisheries (%) Currency Agriculture, Forestry, Fisheries (%)

Reserved Independent Devolved

* The block grant does not currently include the pre-devolved council tax and business rates of £3.987bn. So the current block grant is £33.338bn (Scottish expenditure in Scotland) minus £3.987bn raised by Scotland’s Local Authorities, or £29.351bn. Subtract the 10/20% VAT revenue to be ‘allocated’ of £4.674bn and the new devolved taxes of £11.671bn to give a block grant of £13.006bn.

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