This briefing looks at two different sources of information on tax revenue estimates:
- The Government Expenditure and Revenue Scotland (GERS) annual publication by the Scottish Government
- Disaggregated tax and NIC receipts published by HM Revenue & Customs (HMRC) on 2nd October 2013
It goes on to highlight the key issues in comparing these estimates.
A spreadsheet containing both GERS and HMRC estimates for 2011-12 is available here. It also provides an adjustment of HMRC estimates for income tax and VAT to improve comparability with GERS.
Read SPICe briefing:
Published: 4 October 2013
Published: 4 October 2013