- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for this year's Government Expenditure and Revenues in Scotland report will take into account interest on VAT paid and subsequently repaid to Scottish businesses and what the reasons are for its position on the matter.
Answer
GERS does not take into account explicitly the interest payments in relation to VAT. These are “extrareceipts” by Customs and Excise which enter into “other taxes and royalties”and are allocated by Gross Value Added share.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for this year's Government Expenditure and Revenues in Scotland report will take account of business VAT payments when allocating Scotland's VAT revenue and what the reasons are for its position on the matter.
Answer
Scotland’s share of UK VAT revenue was estimated by Customsand Excise on the basis of Scotland’s share of household expenditure on those goods andservices.
The methodology by Customsand Excise is the best currently available.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for this year's Government Expenditure and Revenues in Scotland report takes account of regional variations in fuel prices with particular reference to higher than average prices and mileages in the Highlands and Islands when calculating fuel duty revenue and what the reasons are for its position on the matter.
Answer
Fuel duties are based on thevolume and not on the price of fuel. The fuel duty revenue for Scotland isbased on inland deliveries of each of the different fuel types for the UKDigest of Energy Statistics. These deliveries reflect the different mileagesacross Scotland.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for calculating Scotland's share of fuel duty revenue in this year's Government Expenditure and Revenues in Scotland report will take account of VAT on sales.
Answer
Fuel duties are based on thevolume, not on the price of fuel. The methodology does not take account of VATon sales.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology used to calculate EU contributions to Scotland in this year's Government Expenditure and Revenues in Scotland report will take into account an estimated Scottish share of the extra-regio territory and what the reasons are for its position on the matter.
Answer
EU contributions are notapplicable to extra-regio territory.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for this year's Government Expenditure and Revenues in Scotland report will allocate Scotland's share of revenue from TV licenses.
Answer
The BBC receives the revenuefrom TV licensing directly (and is responsible for its administration). The BBCdoes not have shareholders and therefore does not aim to make a profit.Operating surpluses and deficits simply represent timing differences betweenincome and expenditure and are included in the position “Gross trading surplus,rents and miscellaneous. transfers” in the Government Expenditure Revenues forScotland. The Scottish share is allocated by its Gross Value Added share.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for this year's Government Expenditure and Revenues in Scotland report will allocate Scotland's share of revenue from court fines and on-the-spot fines.
Answer
Revenues from court finesand on-the-spot fines are subsumed in the Budget under “other receipts”; theyare not shown individually. The Scottish share is allocated according to Gross ValueAdded share.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive how the methodology for this year's Government Expenditure and Revenues in Scotland report will allocate Scotland's share of the aggregates tax.
Answer
The Aggregates Levy cameinto effect on 1 April 2002, and therefore is not included in this year’s GovernmentExpenditure Revenues for Scotland, which covers the financial year 2001-02.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology used in this year's Government Expenditure and Revenues in Scotland report to allocate Scotland's revenue from duty from cigarettes will base the figure (a) on where the products are released from bonded warehouses or (b) on which company pays the duty and where that company's headquarters are and what the reasons are for its position on the matter.
Answer
The UK tax oncigarettes and tobacco is apportioned to Scotland on the basis of Scotland’s share of expenditureas estimated from the Expenditure and Food Survey.
This treatment follows theprinciple that Government Expenditure Revenues in Scotlandmeasures the tax burden that is imposed on Scottish residents within the UK.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology used in this year's Government Expenditure and Revenues in Scotland (GERS) to calculate Scotland's revenue from duty received on spirits, beer and wine will base the figure (a) on where the drinks are released from the bonded warehouse or (b) on which company pays the duty and where that company's headquarters are and what the reasons are for its position on the matter.
Answer
The proportions ofexpenditure on each type of alcohol were estimated from the ONS Expenditure andFood Survey based on average expenditure per household and number of households.
This treatment follows theprinciple that GERS measures the tax burden that is imposed on Scottishresidents within the UK.
